UK Tax Filing and Payment Deadline Checker

About the UK Tax Filing and Payment Deadline Checker

Tick what you file and see the UK tax deadlines that apply to you over the next months, in date order: Self Assessment (and Making Tax Digital for Income Tax quarterly updates), Corporation Tax and Companies House accounts from your company’s year end, VAT from your VAT quarters or the Annual Accounting Scheme, PAYE payments and year-end forms, and CIS returns. Deadlines that fall on a weekend or a bank holiday in England and Wales say when a slower payment has to leave your bank.

The dates follow HMRC’s and Companies House’s published rules: VAT 1 month and 7 days after each period, Corporation Tax 9 months and 1 day after the accounting period (or quarterly instalments for large companies), PAYE by the 22nd, Self Assessment by 31 January and 31 July. Your choices stay in your browser.

Without a pass, the free preview shows your next deadline in full with the first rows of the list; a Pro pass unlocks every deadline with its notes, the calendar file for your phone or computer, the CSV, the summary to copy and printing.

Common uses

• A sole trader or landlord keeping the year’s Self Assessment and Making Tax Digital dates in a phone calendar.
• A company director planning Corporation Tax, accounts and VAT dates around a year end.
• A small employer or construction contractor checking monthly PAYE and CIS dates.
• Accountants and bookkeepers listing a client’s dates.

Self Assessment and Making Tax Digital

For the tax year ending 5 April: register by 5 October if it is your first return; a paper return by 31 October; an online return by 30 December to pay a bill under £3,000 through your tax code, otherwise by 31 January; the tax by 31 January; the second payment on account by 31 July (GOV.UK). Sole traders and landlords in Making Tax Digital for Income Tax send quarterly updates by 7 August, 7 November, 7 February and 7 May (GOV.UK).

Companies

Corporation Tax is due 9 months and 1 day after the end of the accounting period when taxable profits are up to £1.5 million; the Company Tax Return 12 months after it (GOV.UK, GOV.UK). Large companies (profits of £1.5 million to £20 million) pay four instalments on the 14th of months 7, 10, 13 and 16 of a 12-month period, very large companies on the 14th of months 3, 6, 9 and 12 (large, very large). Private companies file annual accounts with Companies House 9 months after the financial year ends, first accounts 21 months after incorporation (GOV.UK).

VAT

Returns and payments are usually due 1 calendar month and 7 days after the end of each VAT period, and the payment must reach HMRC by then even on a weekend or bank holiday (GOV.UK). Direct Debit is collected 3 working days after the deadline (GOV.UK). On the Annual Accounting Scheme you make advance payments at the end of months 4 to 12 (or 4, 7 and 10) and send the return with the final payment 2 months after the year ends (GOV.UK).

PAYE and CIS

Employers pay PAYE and National Insurance by the 22nd after each tax month (6th to 5th), or after each quarter if they pay quarterly, and by the 19th when paying by cheque (GOV.UK). An Employer Payment Summary is due by the 19th (GOV.UK). After the tax year: P60s by 31 May (GOV.UK); P11D and P11D(b) by 6 July and Class 1A by 22 July; PAYE Settlement Agreement tax by 22 October (GOV.UK). CIS contractors file a monthly return by the 19th and pay deductions with PAYE (GOV.UK).

Weekends and bank holidays

HMRC’s deadlines do not move. When one falls on a weekend or a bank holiday, card payments and Faster Payments still reach HMRC that day, but Bacs takes 3 working days and CHAPS moves only on working days, so the checker gives the last working day before the deadline for those (GOV.UK). Bank holidays are those of England and Wales, worked out by their usual rules (GOV.UK).

Limitations

• Accounting and VAT periods that end on the last day of a month. Periods ending on other days, 4-4-5 week periods, a company’s first accounting period and VAT payments on account (for businesses owing more than £2.3 million of VAT in 12 months) are not covered: check the dates in your HMRC and Companies House accounts.
• Deadlines HMRC sets in a letter (a notice to file sent late, a return after a late registration) take priority over the usual dates shown here.
• Bank holidays announced for one-off events, and Scottish or Northern Irish bank holidays, are not counted.
• A guide to HMRC’s and Companies House’s published deadlines, not tax advice.
• MySmartCoPilot is not affiliated with or endorsed by HMRC or Companies House.

Privacy

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