Key Tax Dates

Key Dates - Businesses with PAYE Schemes

• 5^th each month – PAYE tax month ends.
• 19^th each month –PAYE payment is due with HMRC for the previous month.
• 5^th April – Tax yearend.
• 19^th May – Forms P35 & P14s due with HMRC for the previous tax year.
• 6^th July - Forms P11d & P11d(b) due with HMRC for the previous tax year.
• 19^th July – Class 1a NI payment due with HMRC for the previous tax year.

Key Dates - VAT Registered Businesses

• 1 month after VAT Quarter end – VAT Return and payment due with HMRC.

Key Dates - Companies Only

• Anniversary of Incorporation – Annual Return and filing fee to be sent to Companies House.
• 9 months after company yearend – Corporation Tax payment due with HMRC.
• 10 months after company yearend – Accounts due for filing with Companies House.
• 12 months after company yearend – CT600 and annual accounts due with HMRC.

Key Dates - Individuals Registered for Self-Assessment

• 31st January – If filing electronically self-assessment return due with HMRC for previous tax year; balance of any tax due for previous tax year due with HMRC; 1^st payment on account due for current tax year due with HMRC.
• 5^th April – tax year ends.
• 31^st July – 2nd payment on account is due with HMRC for the previous tax year.
• 30^th September – Return must be with HMRC if you want them to calculate the tax liability.31^st October – If filing by paper return it must be received by HMRC.
• 31st December – Return must be with HMRC if you want tax owed to be collected in next year’s personal tax code (up to £2000 only).

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