UK tax deadlines vary depending on your circumstances, business structure and accounting periods. This page outlines the standard statutory deadlines set by HMRC and Companies House for individuals and businesses, including Self Assessment, VAT, PAYE and Corporation Tax. Alternative schedules may apply in defined situations, including quarterly instalment regimes or first accounting periods.

Self Assessment

Self Assessment applies to individuals with untaxed income, including the self employed, company directors, landlords and certain investors. Individuals required to file must register by 5 October following the end of the relevant tax year. Online tax returns must be submitted by 31 January, and any balancing tax is due on the same date. Where payments on account apply, these are payable on 31 January and 31 July.

VAT

VAT registered businesses are required to submit VAT Returns and make payment one calendar month and seven days after the end of their VAT accounting period. Most businesses file quarterly under Making Tax Digital, although monthly or annual schemes may apply depending on the circumstances.

PAYE

Employers must report payroll information to HMRC on or before each payday under Real Time Information requirements. PAYE and National Insurance liabilities are payable by the 22nd of the following tax month when paying electronically, or by the 19th where payment is made by post. Smaller employers may qualify to pay quarterly where liabilities fall below HMRC thresholds

Corporation Tax

Corporation Tax is payable nine months and one day after the end of the company’s accounting period, unless the company is required to pay by quarterly instalments. The Company Tax Return must be filed within twelve months of the end of the accounting period.

P11D and Benefits

Employers providing taxable benefits must report these to HMRC by 6 July following the end of the tax year. Class 1A National Insurance contributions arising on benefits are payable by 22 July when paying electronically, or by 19 July where payment is made by post.

Companies House

Private companies must file annual accounts with Companies House within nine months of their accounting reference date. The filing deadline for a company’s first set of accounts may differ depending on the date of incorporation.

Confirmation statement

Companies must file a confirmation statement at least once every twelve months. The statement must be submitted within fourteen days of the end of the company’s review period.