Paper returns - deadline following end of the tax year
Online returns
Self employed
31 October
31 January
Limited company
12 months after the end of the company's financial year.
As for the paper return.
Self assessment - payment dates
Trading Status
Tax payment deadlines
Self-employed or partner
31 January - first payment 'on account' for tax due for the next tax year, plus balance of tax for the year. 31 July - second payment 'on account' of tax .
Limited company
Corporation tax must be paid within nine months and one day of the end of their financial year.
PAYE and NIC - fixed filing and payment dates
Monthly
PAYE and NIC payments are due monthly, and must reach HMRC by the 19th of the month following the month the employee was paid. Small businesses can arrange to make these payments quarterly.
Annually
19 April
Last date for any outstanding PAYE and NIC for the previous tax year to be paid - interest is charged on any payments received after this date.
19 May
Last date for filing your PAYE return form P14 and P35 with your HMRC office. Penalties are chargeable on any forms received after this date.
31 May
Last date for giving a form P60 to each employee who was working for you on the last day of that tax year.
6 July
Last date for your previous tax year's form P11D, giving details of benefits and expenses paid, to reach HMRC.
VAT - fixed filing and payment dates
The VAT return and any payment due must reach HM Revenue & Customs (HMRC) by the end of the month following that quarter.
If you file VAT returns online, you will get an extra seven days for filing with HMRC. It will be a further three working days before HMRC debit any payment due from your account.
Filing accounts at Companies House
The Financial Statements must be filed within 9 months (previously 10 months) from the end of the company’s year end.
Late filing penalties
If you file your tax, VAT or Companies House accounts late - or pay tax or filing fees late - you may have to pay a penalty. In some cases you may also be prosecuted.
