Reference
Reference: Key UK Tax Deadlines
A calendar of the key UK tax filing and payment deadlines small businesses and individuals need to track.
Quick answers
When is the Self Assessment deadline?
Online Self Assessment returns and any balancing tax due must be filed and paid by 31 January following the end of the tax year. Paper returns have an earlier deadline of 31 October. The second payment on account is due 31 July.
When is Corporation Tax due?
Corporation Tax is due 9 months and 1 day after the end of the company's accounting period. The CT600 return is due 12 months after the period end. Instalment payment rules use adjusted thresholds and exceptions, including associated companies and short periods.
When is a VAT return due?
VAT returns under Making Tax Digital are due 1 month and 7 days after the end of each VAT period (usually quarterly). Both the return and payment must reach HMRC by that date.
Key UK Tax Deadlines
A consolidated calendar of the deadlines that matter most to UK small businesses and the self-employed.
Self Assessment
| Date | Action |
|---|---|
| 5 October | Register for Self Assessment if newly liable |
| 31 October | Paper SA100 deadline |
| 31 January | Online SA100 + balancing payment + 1st payment on account |
| 31 July | 2nd payment on account |
Corporation Tax
(Based on accounting period end, not calendar.)
| Time after period end | Action |
|---|---|
| 9 months + 1 day | Pay Corporation Tax |
| 12 months | File CT600 |
Instalment rules use adjusted profit thresholds, associated-company counts and exceptions; do not assume every company above £1.5m immediately enters instalments.
Companies House
| Time after period end | Action |
|---|---|
| 9 months (private) / 6 months (public) | File annual accounts |
| Within 14 days after the review period ends | File confirmation statement (CS01) |
First private-company accounts normally have a 21-month incorporation deadline; check the register for the actual due date.
VAT (quarterly)
| Time after quarter end | Action |
|---|---|
| 1 month + 7 days | File MTD VAT return AND pay VAT due |
PAYE
| Date | Action |
|---|---|
| Each payday | Submit FPS on or before |
| 22nd of next month | Pay PAYE & NI (electronic) |
| 19th of next month | Pay PAYE & NI (post) |
| On or before the last payday in the tax year | Final FPS (or EPS where required) |
| 31 May | Issue P60 to employees employed on 5 April |
| 6 July | File P11D / P11D(b) |
| 22 July | Pay Class 1A NI on P11D benefits |
Construction Industry Scheme (CIS)
| Date | Action |
|---|---|
| 19th of next month | File monthly CIS return; pay by 22nd electronically or 19th by post |
Capital Gains Tax (residential property)
| Time after completion | Action |
|---|---|
| 60 days | Report and pay where UK residential property CGT is due; non-residents have wider reporting duties |
Pension auto-enrolment
| Time | Action |
|---|---|
| 5 months after staging / re-enrolment date | Submit Declaration of Compliance |
| Every 3 years | Re-enrolment of opted-out staff |
Tip: build a tax calendar
Set calendar reminders 2 weeks before every recurring deadline. Most penalties are entirely avoidable with a simple reminders system.
This is general guidance for the 2025/26 UK tax year and is not personal tax advice. Always check the latest figures on GOV.UK or speak to a qualified accountant for your situation.
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