Key UK tax deadlines, plainly listed

Most tax trouble starts with a date, not a number. These are the recurring deadlines that catch people out, gathered in one place. The dates below are the long-standing general rules — special cases exist (new companies, changed year ends, paper filers), so always confirm your own dates on GOV.UK or with your accountant before relying on them.

Self Assessment (individuals)

• 5 October — deadline to register for Self Assessment if you need to file for the first time (in the tax year after the income began).
• 31 October — deadline for paper tax returns.
• 31 January — deadline for online returns and for paying the tax due. Automatic penalties apply for late filing.
• 31 January and 31 July — the two payments on account, if HMRC requires them: advance instalments towards the following year’s bill.

Limited companies

• Accounts to Companies House — for an established private company, normally 9 months after the accounting year end. Late filing triggers automatic, escalating penalties.
• Corporation tax payment — normally 9 months and 1 day after the end of the accounting period. Note the sting: the payment is typically due before the return.
• Corporation tax return (CT600) — normally 12 months after the end of the accounting period.
• Confirmation statement — at least once a year, confirming the company’s details on the public register.

VAT (if registered)

• Quarterly returns and payment — for most businesses filing online, one calendar month and 7 days after the end of the VAT quarter.

The principle behind all of them

Every one of these dates is friendlier when met early. A return filed in the summer turns 31 January into a mere payment date; accounts started well before the nine-month mark leave room for questions to be answered properly. Deadlines punish only the people who meet them at the last minute.