Key Dates

Below are some of the key financial dates and deadlines.

Limited Company Deadlines

Filing Accounts

Unless you are filing your companies first accounts the time normally allowed for delivering accounts to Companies House is:

Private company9 months from the accounting reference date
Public company6 months from the accounting reference date

However, if the accounting reference period has been shortened or you are filing your companies first accounts these dates may vary.

Corporation Tax

Payable 9 months and 1 day after the end of the accounting period (or by quarterly instalments if a large company i.e. profits over £1.5m).

Payments by instalments for large companies –

  • 4 instalments based on estimated tax liability
  • 1st instalment due 6 months and 13 days after the start of the accounting period and normally every 3 months thereafter

Corporation Tax Returns Submitted

The later of either 12 months after the end of the companies financial period, or 3 months after receipt of the notice to deliver (CT603).

Share Scheme Returns

July 6th – Share scheme returns to be sent to HM Revenue & Customs setting out details of shares or options granted to employees by reason of their employment in the previous tax year.

Self Assessment and PAYE

April
5Last day of tax year
6First day of new tax year
19Deadline for postal payment to reach HMRC’s accounts office for any outstanding non electronic PAYE tax and Class 1 NICs for the tax year ended 5th April.
22Deadline for electronic payments to be cleared in HMRC bank account for any outstanding PAYE and Class 1 NICs for the year ended 5th April.
May
19Deadline for filing your employer annual return (P35 and P14s) for the year ended 5th April.
31Last date for giving a form P60 to each relevant employee who was working for you on 5th April.
June
No key deadlines for NIC, PAYE and Self Assessment
July
5Last date for agreeing your PAYE Settlement Agreement (if any).
6Deadline for submitting form 42 or other relevant form to report share related benefits provided to employees.
6Deadline for filing forms P9D, P11D, P11D (b), or substitutes for the tax year ended 5th April.
6Last date for giving a copy of forms P9D and forms P11D or substitutes to employees and to the tax office.
19Deadline for postal payment to reach HMRC’s accounts office for any outstanding class 1A NIC for the tax year ending 5th April.
22Deadline for electronic payments to be cleared in HMRC bank account for any outstanding Class 1As for the year ended 5th April.
31Deadline for second self assessment payment on account for the year ended 5th.
August
No key deadlines for NIC, PAYE and Self Assessment.
September
No key deadlines for NIC, PAYE and Self Assessment.
October
5Deadline to notify chargeability for income tax/capital gains tax if not registered for Self Assessment or a penalty for failure to notify may apply. Complete form CWF1 for self employment or form SA1 for non self employment income.
31Deadline for paper submission of Self Assessment Tax Return for year ended 5th April.
November
No key deadlines for NIC, PAYE and Self Assessment.
December
30Deadline for online submission for Self Assessment Tax Return for tax year ended 5th April for HMRC to collect tax through client’s PAYE code, where they owe less than £3,000.
January
31Deadline for online submission of Self Assessment Tax Return for year ended 5th April.
31Deadline for paying Self Assessment balancing payment for tax year ended 5th April.
31Deadline for first Self Assessment payment on account for tax year ended 5th April.
February
No key deadlines for NIC, PAYE and Self Assessment.
March
No key deadlines for NIC, PAYE and Self Assessment.

Key Monthly / Quarterly Diary Dates

19th of each month (22nd if electronic)

  • PAYE/NIC payment for previous month’s salary to reach HM Revenue & Customs Accounts Office (or by quarter if paying quarterly)
  • Construction industry monthly return due