Accounts

Unless filing the company’s first accounts, submission deadlines are normally:

• 9 months from the accounting reference date for a private company
• 6 months from the accounting reference date for a public company

Confirmation statement 

Due date is usually a year after either:

• the date your company incorporated
• the date you filed your last annual return or confirmation statement

You can file your confirmation statement up to 14 days after the due date

Corporation tax

• Payment due 9 months and one day after the end of the accounting period (unless quarterly instalments apply)
• Submission of corporation tax return (CT600) due 12 months following the period of account

Payroll and CIS

• Full Payment Submission (FPS) due for submission on or before your employees’ pay date

CIS returns due for submission by 19th of the following month

• Settlement of PAYE/National Insurance due by 22nd of the following month (or 19th if paid by cheque)

VAT

• Deadline for submitting returns online and payment 1 calendar month and 7 days after the end of an accounting period

(unless the business accounts for VAT annually or is required to make payments on account)

2019 Self Assessment

• 05/10/2019 – Registration deadline for self assessment
• 31/10/2019 – Submission deadline for paper tax returns
• 31/10/2019 – Paper return and taxpayer wishes for tax underpayment of less than £3,000 to be included In their PAYE code
• 30/12/2019 – Electronic return and taxpayer wishes for tax underpayment of less than £3,000 to be included In their PAYE code
• 31/01/2020 – Submission deadline for online tax returns

Income tax and National Insurance

• 31/01/2020 – 2018/19 Balancing payment
• 31/01/2020 – 2019/20 First payment on account
• 31/07/2020 – 2019/20 Second payment on account

Capital gains tax

• 31/01/2020 – 2018/19 Capital Gains Tax liabilities