Key Filing Dates
|Trading Status||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.|
|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.|
|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.|
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.