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