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- Reading Time: 4 Minutes
- Published: March 23, 2021
- Last Updated: February 13, 2025
Taxation is an important part of any business, and it is important to file, report, and pay all tax dues timely. Failure to do so can land you in a costly and time-consuming affair. UK taxation, in particular, is complex provided differences in the financial year, taxation year, and even the provision which allows companies to follow different year ends. To help you understand which deadlines are important for your business and, most importantly, to avoid circumstances arising from non-compliance with these deadlines, we have prepared a calendar for you. We hope you find this calendar helpful in fulfilling your tax obligation.
Important Tax Dates
| Particular | Date |
|---|---|
| Financial Year Starts | 1st April |
| Payment of Corporation Tax for companies with a 30th June year-end | 1st April |
| Tax year starts | 6th April |
| Return and payment of CT61 tax due by companies paying interest, royalties, etc. for a quarter to 31st March | 14th April |
| Payment of Corporation Tax for companies with a 31st July year-end | 1st May |
| Payment of Corporation Tax for companies with a 31st August year-end | 1st June |
| The due date for Corporation Tax quarterly installment for “very large” companies with year-end 31st March 2021 | 14th June |
| CT61 quarterly period ends | 30th June |
| Payment of Corporation Tax for companies with a 30th September year-end | 1st July |
| Income tax due date for the CT61 period to 30th June 2020 | 14th July |
| Second payment on account for tax year finished on previous 5th April | 31st July |
| Payment of Corporation Tax for companies with a 31st October year-end | 1st August |
| Payment of Corporation Tax for companies with a 30th November year-end | 1st September |
| The due date for Corporation Tax quarterly installment for “very large” companies with year-end 31st March 2021 | 14th September |
| CT61 quarterly period ends | 30th September |
| Payment of corporation tax for companies with a 31st December year-end | 1st October |
| Register for Self-Assessment if you’re self-employed or a sole trader, not self-employed, or registering a partner or partnership | 5th October |
| Income tax due date for the CT61 period to 30th September 2020 | 14th October |
| Deadline for postal submission of Self Assessment tax returns for tax year ended 5th April 2020 to be received by HMRC | 31st October |
| Payment of Corporation Tax for companies with a 31st January year-end | 1st November |
| Payment of Corporation Tax for companies with a 28 or 29 February year-end | 1st December |
| The due date for Corporation Tax quarterly installment with year-end 31st March | 14th December |
| Deadline for online submission of Self Assessment tax returns for tax year ended 5th April 2020 | 30th December |
| Deadline for filing Self-Assessment Tax Return with HMRC if you would like to pay tax to be collected through your PAYE code | 31st December |
| Due date to file company accounts with Companies House for limited companies with 31st March 2019 year-end | 31st December |
| Due date to file Corporation Tax for companies with 31st December 2019 year-end | 31st December |
| Payment of Corporation Tax for companies with a 31st March year-end | 1st January |
| Income tax due date for the CT61 period to 31st December 2020 | 14th January |
| Balancing payment for the previous tax year ending on 5th April | 31st January |
| Deadline for Self-Assessment Tax Returns for tax year ended 5th April | 31st January |
| Tax due on gains made previous financial year | 31st January |
| Payment of Corporation Tax for companies with a 30th April year-end | 1st February |
| Payment of Corporation Tax for companies with a 31st May year-end | 1st March |
| The due date for Corporation Tax quarterly with and year-end 31st December | 14th March |
| Corporation tax returns filed by companies with 31st March 2020 | 31st March |
VAT
In case you pay VAT monthly or quarterly, you have to submit VAT returns to HMRC within 37 days of the end of the VAT period.
Otherwise, you can choose to pay VAT either on a monthly, quarterly, or annual basis.
On 30th September you need to submit electronic refund claims on VAT spent on supplies from other EU countries from the relevant EU country’s tax authority
PAYE, NIC & CIS
The monthly payment of PAYE, NICs, and CIS by the postal method is 19th of each month and by electronic methods is the 22nd of each month. Few more important deadlines in regards to PAYE are –
| The due date for Final Full Payment Submission (FPS) | 19th April |
| The due date for Employer Payment Submission (EPS) | 19th April |
| The due date for distributing P60s to employees | 31st May |
| The due date for submitting P11D forms online to HMRC and distributing a copy of the information to employees | 6th July |
| PAYE settlement agreement submission date | 31st July |
The payment process for sole traders is a little different. Essentially, it’s calculated as part of the annual self-assessment and paid to HMRC by 31st January.
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