Key Dates & Deadlines

Ensure you are aware of these important dates.

Self-Assessment key dates

The deadline for filing a paper return, as opposed to an online one.

Deadline for submitting and paying your tax bill if you owe less than £3,000 and want HMRC to collect this through PAYE.

Midnight on 31 January is the deadline for filing your tax return online and paying your tax bill.

Your first payment on account is also due on this date - usually equal to 50% of your tax liability for the year just gone.

The start of the new tax year. The tax year runs from 6th April - 5th April.

The deadline for making your second payment on account.

Corporation Tax deadlines

If you start a company, you must tell HMRC within three months.

Your bill will need to be paid nine months and one day after the end of your Coproration Tax accounting period.

This will normally have to be paid in 4 instalments. You should contact HM Revenue and Customs if this applies.

Your company tax return must be filed within 12 months of the end of your company's accounting period. Your Corporation Tax will need to be paid before you file your return - unlike Self-Assessment where payment is due the same date as filing.

VAT key dates

You must file your VAT return online unless any of the following apply, where you will have to complete it on paper: you can't file online due to your age, a disability or you live in an area without internet access, you can't use computers due to religious reasons or your business is subject to an insolvency procedure.

The deadline for online filing is one month and 7 days after the end of your VAT accounting period.

You'll need to pay your bill by the day the return is due using an electrionic method for filing online.

Those using this scheme will file one return a year, 2 months after the end of their accounting period and pay in installments.

Monthly payments

These are due at the end of the fourth month, through twelve months of your accounting year, meaning there is 9 payments.

Quarterly payments

These are due at the end of the 4th, 7th and 10th months of your accounting year, meaning that there is 3 payments.

A balancing payment is then due, along with your return, 2 months after the end of your VAT accounting peroid.

PAYE and National Insurance

For those paying PAYE and Class 1 NICs monthly and electronically, payment must reach HMRC by the 22nd of each month.

You may be able to pay quarterly if you pay less than £1,500 a month. Payment will be due by the 22nd after the end of the relevant quarter and if you're paying by cheque, payment must reach HMRC by the 19th of each month.

If you're paying electronically, payment must reach HMRC by 22nd July. If paying by post, payment is due by 19th July.

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