Staying on top of your HMRC and statutory accounting deadlines is crucial to avoid penalties and ensure your business remains compliant. Here’s a comprehensive list of key deadlines you need to be aware of throughout the year.

Monthly Deadlines

1. PAYE and NIC Payments:

• Deadline: 22nd of each month (19th if paying by cheque)
• Details: Payment of PAYE and Class 1 National Insurance contributions to HMRC.

2. CIS Returns:

• Deadline: 19th of each month
• Details: Construction Industry Scheme (CIS) returns and payments.

Quarterly Deadlines

1. VAT Returns:

• Deadline: One month and seven days after the end of the VAT period
• Details: Submission and payment of quarterly VAT returns.

Annual Deadlines

1. Self-Assessment Tax Returns:

• Paper Filing Deadline: 31st October
• Online Filing Deadline: 31st January
• Details: Submission of self-assessment tax returns for individuals and sole traders.

2. Payment of Self-Assessment Tax:

• First Payment on Account: 31st January
• Second Payment on Account: 31st July
• Balancing Payment: 31st January
• Details: Payment of self-assessment tax liabilities.

3. Corporation Tax Return (CT600):

• Deadline: 12 months after the end of the accounting period
• Details: Filing of the corporation tax return.

4. Payment of Corporation Tax:

• Deadline: 9 months and one day after the end of the accounting period
• Details: Payment of corporation tax liability.

5. P60:

• Deadline: 31st May
• Details: Provide employees with their P60 for the previous tax year.

6. P11D and P11D(b):

• Submission Deadline: 6th July
• Payment Deadline: 22nd July (19th if paying by cheque)
• Details: Submission of forms P11D and P11D(b) to report benefits and expenses provided to employees.

7. Annual Accounts:

• Private Limited Companies (Ltd): 9 months after the end of the financial year
• Public Limited Companies (PLC): 6 months after the end of the financial year
• Details: Filing annual accounts with Companies House.

8. Confirmation Statement:

• Deadline: Within 14 days of the anniversary of the company’s incorporation or the last confirmation statement
• Details: Filing the annual confirmation statement with Companies House.

Key Dates to Remember

1. End of Tax Year:

• Deadline: 5th April
• Details: End of the UK tax year.

2. New Tax Year:

• Start Date: 6th April
• Details: Beginning of the new UK tax year.

3. PAYE Settlement Agreement (PSA):

• Application Deadline: 5th July
• Payment Deadline: 22nd October (19th if paying by cheque)
• Details: Agreeing and settling PAYE with HMRC for minor, irregular, or impractical benefits and expenses.

4. Registering for Self-Assessment:

• Deadline: 5th October
• Details: Registering for self-assessment if you are self-employed or have other income that needs to be reported.

5. Capital Gains Tax Payment:

• Deadline: 31st January (for disposals made in the previous tax year)
• Details: Payment of capital gains tax.