Your Annual Accounting Reminders Calendar
Key deadlines to help you stay on top of your accounting and tax obligations throughout the year (a general guide - some dates vary depending on your business):
January: 31st - Self Assessment tax return and balancing payment deadline; first Payment on Account due.
February: A quieter month - a good time to review your record-keeping ahead of the new tax year.
March: Tax year end approaching (5th April) - ideal time for last-minute tax planning.
April: 6th - new tax year begins. 19th/22nd - final PAYE and NIC deadline for the tax year just ended.
May: 31st - P60s must be given to all employees.
June: A quieter month - a good time to review your mid-year figures.
July: 6th - P11D and P11D(b) forms due. 22nd - Class 1A National Insurance payment due. 31st - second Payment on Account due.
August: A quieter month for most fixed deadlines.
September: A good time to start gathering records ahead of the October deadlines.
October: 5th - deadline to register for Self Assessment if newly self-employed. 31st - paper Self Assessment tax return deadline.
November: A quieter month - a good time to review your figures before the year end.
December: 30th - deadline to file online if you want tax owed (under £3,000) collected via your PAYE tax code. 31st - common Corporation Tax return deadline for companies with a 31st December year end.
Ongoing deadlines that vary by business:
VAT returns and payment - due one month and seven days after the end of each VAT quarter.
Corporation Tax payment - due nine months and one day after your company’s accounting period ends.
Companies House annual accounts - due nine months after your company’s financial year end.
Confirmation statement - due annually, based on your company’s incorporation anniversary.
PAYE and NIC - due by the 22nd of each month if paid electronically.
UK Tax Deadlines — Annual Calendar
VAT — quarter ends & payment dates by stagger group
Return & electronic payment due 1 month + 7 days after each quarter end.
| Group | Quarter ends | Payment / return due |
|---|---|---|
| Stagger 1 | Mar · Jun · Sep · Dec | 7 May · 7 Aug · 7 Nov · 7 Feb |
| Stagger 2 | Apr · Jul · Oct · Jan | 7 Jun · 7 Sep · 7 Dec · 7 Mar |
| Stagger 3 | May · Aug · Nov · Feb | 7 Jul · 7 Oct · 7 Jan · 7 Apr |
Monthly VAT filers: due the 7th of the second month after the period. Annual accounting & Payments on Account schemes differ — check the client's arrangement.
Corporation Tax — by accounting year end
Payment due 9 months + 1 day after year end · CT600 return due 12 months after year end. (Large companies >£1.5m profit pay by quarterly instalments.)
| Year end | CT payment due | CT600 return due |
|---|---|---|
| 31 Mar | 1 Jan | 31 Mar |
| 30 Apr | 1 Feb | 30 Apr |
| 31 May | 1 Mar | 31 May |
| 30 Jun | 1 Apr | 30 Jun |
| 31 Jul | 1 May | 31 Jul |
| 31 Aug | 1 Jun | 31 Aug |
| 30 Sep | 1 Jul | 30 Sep |
| 31 Oct | 1 Aug | 31 Oct |
| 30 Nov | 1 Sep | 30 Nov |
| 31 Dec | 1 Oct | 31 Dec |
| 31 Jan | 1 Nov | 31 Jan |
| 28/29 Feb | 1 Dec | 28/29 Feb |
Notes & adjustments
- Weekends & bank holidays: where a payment deadline falls on a weekend or bank holiday, cleared funds must reach HMRC by the last working day before. Filing deadlines (e.g. 31 Jan Self-Assessment) stay on the stated date.
- PAYE payment: monthly/quarterly PAYE & NIC is due by the 22nd if paying electronically, or the 19th if paying by post/cheque. Quarterly payers (average monthly liability under £1,500) pay 22 Jul, 22 Oct, 22 Jan, 22 Apr.
- Self-Assessment: paper returns due 31 Oct; online returns due 31 Jan; balancing payment + 1st payment on account 31 Jan; 2nd payment on account 31 Jul. Register a new taxpayer by 5 Oct.
- Corporation Tax: dates shown are for a standard 12-month period. Payment is 9 months + 1 day after the period end; the CT600 return is due 12 months after.
- This is a general reference. Always confirm each client's specific accounting period, VAT stagger and scheme before relying on a date.