Playbooks · Deadlines
The dates a UK practice actually tracks, in one place.
Self Assessment, Corporation Tax, Companies House, VAT and payroll each have their own calendar, and most practices end up holding all of them in their head. Here they are, grouped by regime, with nothing guessed.
Individuals and sole traders
Self Assessment.
31 January
Online filing deadline and balancing payment for the tax year that ended the previous 5 April. Also the due date for the first payment on account for the current tax year, where one applies.
31 July
Second payment on account for the current tax year, where one applies.
5 October
Deadline to register for Self Assessment if the client is newly self-employed or otherwise needs to file for the first time. See the registration deadline page.
31 October is the paper filing deadline, three months earlier than the online one, and worth knowing it exists even on a client list that never uses it.
Limited companies
Corporation Tax and Companies House.
All four run from the same anchor: the company’s accounting period end.
9 months + 1 day
After the accounting period ends: Corporation Tax payment is due. It falls before the return itself, which trips people up the first time.
9 months
After the year end: annual accounts are due at Companies House (private companies, though a first-year filing can carry a longer window).
12 months
After the accounting period ends: the CT600 Company Tax Return itself is due, three months after the tax has already been paid.
A confirmation statement is also due at Companies House at least once every twelve months, filed within 14 days of the review period ending. It's a different clock from the accounts filing, and easy to lose track of separately.
VAT-registered clients
One month and seven days.
The rule that holds for most returns
Online filing and payment are due one calendar month and seven days after the end of the VAT period. For a standard quarterly return, that means the return for a quarter ending 31 March is due by 7 May.
What actually varies
Which three months form a business’s quarter depends on its VAT stagger group, and some businesses file monthly or annually instead. There is no single calendar date that fits every VAT-registered client. The exact date sits on their VAT online account.
Employers
Payroll, benefits, and CIS.
19th / 22nd of the month
PAYE and National Insurance for the previous tax month: the 19th if paying by post, the 22nd for electronic payment. CIS deductions follow the same two dates, and the CIS monthly return itself is due by the 19th.
31 May
P60s issued to every employee still on the payroll at the end of the tax year.
6 July
P11D and P11D(b) submitted for the previous tax year, for employers who don’t payroll benefits. Class 1A National Insurance on those benefits is then due by 22 July (19 July by post), a separate date from the form itself.
FAQ
Before you rely on a date from here.
Why isn’t my client’s VAT deadline on here?
Because it depends on their stagger group. Most VAT-registered businesses file quarterly, with the return and payment due one calendar month and seven days after the period ends, but which three months make up their quarter varies by business. The safest read is the exact date on their VAT online account, not a generic calendar.
Do these dates move for weekends and bank holidays?
Sometimes. HMRC online filing deadlines are fixed calendar dates regardless of the day of the week, but a payment due on a non-banking day generally needs to clear before it, which in practice means sending it a working day or two early. Companies House online filing has the same shape. When in doubt, file and pay ahead of the date rather than on it.
Does this page cover Scotland, Wales or Northern Ireland separately?
No. These are UK-wide HMRC and Companies House deadlines. Scottish and Welsh income tax rates differ, but the filing and payment dates themselves do not.
Is this list complete?
It covers the recurring deadlines a general practice tracks across a client list: Self Assessment, registering as self-employed, Corporation Tax, Companies House, VAT and payroll including CIS. It does not cover every regime: R&D claims, ATED, and industry-specific filings aren’t here.
Where does this come from?
Published HMRC and Companies House rules, not a house opinion. This page carries no accounting judgement, just dates. If a rule changes, this page needs updating; if you spot one that has, that’s worth flagging.
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