UK Business Tax Deadlines

A detailed guide to the recurring tax and company filing deadlines that UK business owners should understand. Exact dates can depend on your tax status, accounting period, VAT scheme, payroll schedule and how you file.

Key datesPaymentsFiling

Compliance calendar

UK Business Tax Deadlines

Do not rely on a generic calendar alone. HMRC provides a deadline checker that can generate dates based on your circumstances.

Area	Typical rule	Important qualification
Self Assessment	Online return and tax payment generally due 31 January after the tax year.	Some taxpayers also make payments on account.
Payments on account	Generally 31 January and 31 July where applicable.	Not every taxpayer has them.
VAT	Depends on VAT return period and scheme.	Check the exact return/payment date.
PAYE	Regular payroll reporting and payment cycle.	Payment deadlines vary with method.
Corporation Tax	Often 9 months and 1 day after accounting period end for payment.	Large companies can have different instalment rules.
Company accounts	Deadline depends on accounting reference period and company type.	New companies have different first-account deadlines.
Confirmation statement	At least every 12 months.	Keep company information accurate throughout the year.

Self Assessment planning

Keep a running estimate of taxable profit and set aside cash throughout the year. January can involve both the balancing payment and a payment on account. A July payment may then follow.

Corporation Tax and company accounts

Corporation Tax payment and company accounts filing are separate obligations. A company can have one deadline for paying tax and another for filing accounts. Keep both in the calendar.

VAT deadlines

VAT deadlines depend on the VAT accounting period. Your return date and payment date should be recorded directly from your VAT account or accounting software rather than guessed from a generic annual calendar.

PAYE and payroll

Employers have recurring reporting and payment obligations. Payroll should be run to a fixed internal timetable that leaves enough time to correct errors before HMRC deadlines.

Companies House

Company accounts and confirmation statements are Companies House obligations, not simply tax obligations. Keep registered office, directors, PSC information and other company details up to date.

Build your own compliance calendar

1Record tax year and accounting period dates.

2Add Self Assessment and payment-on-account dates where applicable.

3Add VAT return and payment dates.

4Add payroll/PAYE deadlines if you employ people.

5Add Corporation Tax payment and filing dates.

6Add Companies House accounts and confirmation statement dates.