UK Tax Deadlines: the complete calendar
TL;DR: online Self Assessment is due 31 January; Corporation Tax payment 9 months + 1 day after year end (before the CT600 at 12 months); VAT 1 month + 7 days after the quarter; PAYE runs in real time. Full details below.
These are the statutory deadline rules — they don't change year to year. Rates and thresholds do change annually; confirm current figures on gov.uk or ask TaxStats AI, which answers with sources.
When are Self Assessment deadlines?
| Obligation | Deadline | Notes |
|---|---|---|
| Register for Self Assessment | 5 October | Following the end of the tax year in which you first need to file. |
| Paper tax return | 31 October | Following the end of the tax year (5 April). |
| Online tax return | 31 January | Following the end of the tax year. |
| Balancing payment + first payment on account | 31 January | Same date as the online filing deadline. |
| Second payment on account | 31 July | If payments on account apply to you. |
When are Corporation Tax and Companies House deadlines?
| Obligation | Deadline | Notes |
|---|---|---|
| Corporation Tax payment | 9 months + 1 day after period end | Payment is due BEFORE the return. Large companies pay by quarterly instalments instead. |
| CT600 return filing | 12 months after period end | Filed to HMRC with the tax computation and accounts. |
| Annual accounts (private company) | 9 months after year end | Filed at Companies House. First accounts of a new company have different rules. |
| Confirmation statement | Every 12 months | Due within 14 days of the end of the review period. |
When are VAT deadlines?
| Obligation | Deadline | Notes |
|---|---|---|
| VAT return + payment | 1 month + 7 days after quarter end | For standard quarterly returns filed under Making Tax Digital. |
| VAT annual accounting return | 2 months after period end | For businesses in the annual accounting scheme. |
When are payroll (PAYE) deadlines?
| Obligation | Deadline | Notes |
|---|---|---|
| Full Payment Submission (FPS) | On or before each payday | Filed under Real Time Information (RTI). |
| PAYE/NIC payment to HMRC | 22nd of the following month | 19th if paying by post; quarterly payment may be available for small employers. |
| P60 to employees | 31 May | Following the end of the tax year. |
| P11D and P11D(b) | 6 July | Reporting benefits in kind; Class 1A NIC due by 22 July (19 July by post). |
When is Capital Gains Tax due on UK property?
| Obligation | Deadline | Notes |
|---|---|---|
| UK residential property CGT report + payment | 60 days after completion | Applies to disposals of UK residential property with tax to pay. |
Frequently asked questions
What happens if I miss the Self Assessment deadline?
HMRC charges an automatic £100 late-filing penalty even if no tax is due, with further penalties at 3, 6 and 12 months, plus interest and late-payment penalties on unpaid tax.
Is the Corporation Tax payment really due before the return?
Yes — payment is due 9 months and 1 day after the accounting period ends, while the CT600 return itself is due 12 months after. Budget for the payment first.
Do these dates change each year?
The rules above are statutory and stable (e.g. '31 January following the tax year'). What changes annually are rates and thresholds — always confirm current-year figures on gov.uk or ask TaxStats AI, which cites its sources.
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