The Tax Calendar

Below is a clear summary of essential UK tax dates for self-assessment, employers, and limited companies. Staying informed means avoiding penalties and keeping your finances well-managed.

Self-Assessment

• 31^st January: Filing deadline for self-assessment return. Final payment for previous tax year + first payment on account for current year
• 31^st July: Second payment on account due. Deadline for tax credit claims
• 5^th October: Notify HMRC if you need to file a return for the previous tax year

 Late filing penalties

• 1 day late: £100 fixed penalty
• 3 months late: £10 per day for up to 90 days (maximum of £900)
• 6 months late: Additional £300 or 5% of the tax due, whichever is greater
• 12 months late: Another £300 or 5% of the tax due, whichever is greater

Late payment penalties

• 16–30 days late: 3% of tax owed at day 15
• 31+ days late: 3% at day 15 + 3% at day 30 + daily interest

Employers

• 22^nd of each month: PAYE due for month ending on the 5th
• 22^nd January, April, July and October: Quarterly PAYE payments due
• 21^st January, April, July and October: Quarterly CIS payments due
• 2^nd February, May, August and November: Submit Form P46 (car) for company car changes
• 1^st April : National Living Wage (NLW) increase takes effect
• 19^th April: Final Full Payment Submission (FPS) or Employer Payment Summary (EPS)
• 31^st May: Provide P60s to current employees
• 6^th July: Submit P11D forms and provide copies to employees
• 22^nd July: Pay Class 1A NIC on benefits in kind

Limited Companies

• 9 months after the year end: File accounts with Companies House
• 9 months + 1 day after the year end: Corporation tax payment due (if accounts cover full year)
• 12 months after the year end: File company tax return (CT600) with HMRC

Care must be taken regarding both of the above dates for a company’s first set of accounts as it is likely the accounts will not cover an exact year from the date of incorporation

• Within 14 days of return date: File annual Confirmation Statement with Companies House
• 14^th  January, April, July and October: File CT61 (tax on interest) for the previous quarter
• 6^th July: Submit Employment Related Securities (ERS) form (share-related benefits)

If you have questions or would like tailored advice, contact us or book a free online meeting.