Skip to main content
BalanceIQ
Book a call

Key Deadlines

Reference dates for common UK filing obligations. Rules are confirmed against official sources before reliance.

Next fixed dates

    • Unverified

      Self Assessment Filing (Online)

      Self-employed individuals, landlords, directors

      Tax year: 2025-26

    • Unverified

      Self Assessment Tax Payment

      Self-employed individuals

      Tax year: 2025-26

Dates and rules can change. Each deadline below links to its official source so you can confirm the current position. This is a static reference page.

Page last built 16 October 2026

Corporation Tax

Tax on company profits.

  • Corporation Tax Filing

    Limited companies

    Unverified

    Tax year: Current accounting period

    Details

    Rule

    Corporation tax returns are generally due within 12 months after the end of the accounting period.

    Payment deadline is usually 9 months and 1 day after the end of the accounting period.

    Source: gov.uk(opens in a new tab)

  • Corporation Tax Payment

    Limited companies

    Unverified

    Tax year: Current accounting period

    Details

    Rule

    Payment of corporation tax is generally due 9 months and 1 day after the end of the accounting period.

    This applies where the company is not in a large company payment regime.

    Source: gov.uk(opens in a new tab)

VAT

Value Added Tax filings and payments.

  • VAT Return Filing

    VAT-registered businesses

    Unverified

    Tax year: Current VAT quarter

    Details

    Rule

    VAT returns are generally due 1 month and 7 days after the end of the VAT accounting period.

    Standard VAT accounting period is quarterly unless using a different scheme.

    Source: gov.uk(opens in a new tab)

  • VAT Payment

    VAT-registered businesses

    Unverified

    Tax year: Current VAT quarter

    Details

    Rule

    VAT payments follow the same deadline as VAT returns (1 month and 7 days after the accounting period).

    Late payments may incur penalties and interest.

    Source: gov.uk(opens in a new tab)

Self Assessment

Personal tax returns for individuals.

  • Self Assessment Filing (Online)

    Self-employed individuals, landlords, directors

    Unverified

    Tax year: 2025-26

    Details

    Rule

    Online Self Assessment returns are generally due by 31 January following the end of the tax year.

    Paper returns have an earlier deadline (31 October).

    Source: gov.uk(opens in a new tab)

  • Self Assessment Tax Payment

    Self-employed individuals

    Unverified

    Tax year: 2025-26

    Details

    Rule

    First payment on account due by 31 January; second by 31 July; balancing payment by 31 January after the tax year.

    Payments on account are based on previous year earnings.

    Source: gov.uk(opens in a new tab)

PAYE & NI

Employer deductions for staff.

  • PAYE & NI Monthly Filing

    Employers with staff

    Unverified

    Tax year: Current tax year

    Details

    Rule

    Full Payment Submission (FPS) is due on or before the employee's payday.

    Employer Payment Summary (EPS) is due by the 19th of the month following.

    Source: gov.uk(opens in a new tab)

  • PAYE & NI Payment

    Employers with staff

    Unverified

    Tax year: Current tax year

    Details

    Rule

    PAYE and National Insurance payments are generally due by the 22nd of the month (electronic) or 19th (by post).

    Late payments may incur penalties.

    Source: gov.uk(opens in a new tab)

Pensions

Auto-enrolment and pension contributions.

  • Auto-Enrolment Contributions

    Employers with eligible staff

    Unverified

    Tax year: Current month

    Details

    Rule

    Contributions must be paid to the pension provider by the 22nd of the month following deduction (or 19th by post).

    This relates to the monthly contribution cycle, not a fixed annual date.

    Source: thepensionsregulator.gov.uk(opens in a new tab)

  • Re-Enrolment Assessment

    Employers with staff

    Unverified

    Tax year: Every 3 years from staging date

    Details

    Rule

    Every three years from the employer's staging date, staff must be reassessed for auto-enrolment.

    Re-declaration must also be completed.

    Source: thepensionsregulator.gov.uk(opens in a new tab)

Company Filings

Confirmation statements and company accounts.

  • Confirmation Statement

    Limited companies

    Unverified

    Tax year: Annually

    Details

    Rule

    Confirmation statements must be filed at least once every 12 months.

    This confirms company information at Companies House.

    Source: gov.uk(opens in a new tab)

  • Company Accounts Filing

    Limited companies

    Unverified

    Tax year: Annually

    Details

    Rule

    First accounts are generally due 21 months after incorporation; subsequent accounts within 9 months after the accounting reference date.

    Deadlines vary for first accounts versus subsequent filings.

    Source: gov.uk(opens in a new tab)

Ready to get your accounts in order?

Book a call to discuss your bookkeeping, tax or company needs. We confirm what applies to you before advising.

Book a call

Or message us on WhatsApp