Tax Calendar and Filing Deadlines

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SELF - ASSESSMENT

31 July
2nd Payment on Account of Income Tax liabilities for year ended 5 April in the current calendar year based on one-half of the previous year’s income tax liability unless an application to reduce is made.

31 October
Latest filing date for Self-Assessment Tax Return Forms on paper for the year ended 5 April in the current calendar year.

31 January
Latest filing date for Self-Assessment Tax Return Forms online for the previous calendar year.
Balancing payment due in respect of tax liability for the year ended 5 April in the previous calendar year.
1st Payment on Account of Income Tax liabilities for year ended 5 April in the current calendar year based on one-half of the previous year’s income tax liability unless an application to reduce is made.

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PAY AS YOU EARN (PAYE)

19 May
Time limit for submitting forms P14 and P35.

31 May
Time limit for giving forms P60 to employees.

6 July
Time limit for giving forms P11d to employees and submitting to the HM Revenue and Customs together with form P11d (b).

19 July
Payment of Class 1A National Insurance Contributions.

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CORPORATION TAX

Corporation Tax becomes payable 9 months and one day after the end of the company's accounting period.

Corporation Tax returns must be filed within 12 months of the end of the company's period of account. Corporation Tax returns have to be filed online.

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COMPANY ACCOUNTS FILING DEADLINES

Private companies’ accounts must be filled at Companies House within 9 months from the year end and public companies within 6 months.

Late filing penalties are significant and will be charged if accounts are filed late. The penalties increase if accounts are filed repeatedly late. Contact us and let us help you to ensure your accounts are filed within the deadlines.

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