As an accountant, managing deadlines is crucial to ensuring compliance for businesses and individuals. Below is a breakdown of key tax deadlines throughout the year:
Key UK Tax Deadlines
Key UK Tax Deadlines for Accountants (2024/25 Tax Year)
| Filing Type | Frequency | Deadline |
|---|---|---|
| PAYE (Pay As You Earn) | Monthly | 22nd of the following month |
| VAT (Value Added Tax) Returns | Quarterly | 1 month + 7 days after the end of each quarter |
| Corporation Tax Return | Annually | 12 months after the end of your accounting period |
| Self-Assessment Tax Return | Annually | 31st January (online) of the following year, 31st October (paper) |
| Income Tax (on Self-Assessment) | Annually | 31st January (online), 31st October (paper) |
| National Insurance Contributions | Monthly/Quarterly | 22nd of the following month (monthly) or quarterly dates (depending on your scheme) |
| Employer PAYE (RTI – Real Time Information) | Monthly | 22nd of the following month |
| Dividend Tax | Annually | 31st January (online) |
| Annual Accounts Filing (Companies House) | Annually | 9 months after the end of the financial year |
| Confirmation Statement (Companies House) | Annually | Annually, within 12 months of the last confirmation statement |
| PAYE Settlement Agreement (PSA) | Annually | 31st July |
Monthly & Quarterly Deadlines
Payroll (PAYE & NIC) Monthly
- 19th of Each Month Deadline for postal payments of PAYE, NIC, and CIS to HMRC.
- 22nd of Each Month Deadline for electronic payments of PAYE, NIC, and CIS.
If the amount is less than £1500 quarterly, then a payment can be made quarterly.
VAT Returns Quarterly/Monthly
- Usually due 1 month and 7 days after the quarter-end.
Example: VAT return for 1st Jan 31st Mar is due 7th May.
Monthly VAT returns (if applicable) follow the same rule.
VAT Annual Accounting Scheme One return due annually, with payments spread.
Key Deadlines for Businesses
Corporation Tax
- 9 months and 1 day after the company financial year-end.
Example: If year-end is 31st Dec 2024, corporation tax is due 1st Oct 2025.
- Companies with profits over £1.5m pay in quarterly instalments.
Company Accounts (Limited Companies & LLPs)
- Private Limited Companies & LLPs: Due 9 months after year-end.
Example: Year-end 31st Mar 2024, accounts due 31st Dec 2024.
- Public Limited Companies (PLCs): Due within 6 months of year-end.
Confirmation Statement (Companies House)
- Due annually, within 14 days of the review period.
Construction Industry Scheme (CIS)
- Monthly returns due by the 19th of each month for the previous tax month.
- Payments due by the 22nd of each month (electronic) or 19th (postal payments).
Key Deadlines for Individuals (Self-Assessment & Personal Taxes)
Self-Assessment Tax Returns (Personal & Sole Traders)
- 31st October Paper tax return deadline.
- 31st January Online tax return deadline & balance payment due.
- 31st July 2nd Payment on Account due (if applicable).
PAYE Tax Code Changes
- Typically updated in April for the new tax year.
Capital Gains Tax (CGT) Reporting
- 60-day deadline for reporting & paying CGT on UK residential property sales.
- Annual CGT payments due 31st January following the tax year.
Inheritance Tax (IHT) Payments
- Due 6 months after the persons death (before probate is granted).
Other Key Deadlines
P11D (Employee Benefits & Expenses)
- 6th July P11D forms & P11D(b) (Class 1A NICs) due.
- 22nd July Payment of Class 1A NICs due.
Research & Development (R&D) Tax Credits
- Must be claimed within 2 years of the company accounting period-end.
These are correct as at 10 March 2025