The Self Assessment deadline is 31 January for online returns and payment. Limited companies must file accounts within 9 months of their year end and usually pay Corporation Tax 9 months and 1 day after it. VAT returns are due 1 month and 7 days after each quarter.
Self Assessment deadlines
| Date | What's due |
|---|---|
| 5 April | End of the tax year |
| 31 July | Second payment on account for the previous tax year |
| 5 October | Deadline to register for Self Assessment if you need to file for the first time |
| 31 October | Paper tax return deadline |
| 30 December | File online by this date if you want tax under £3,000 collected through your PAYE tax code |
| 31 January | Online tax return deadline, balancing payment and first payment on account |
Making Tax Digital for Income Tax
If you're within Making Tax Digital for Income Tax, you must send quarterly updates from compatible software. The standard quarterly deadlines are:
| Quarter | Update due |
|---|---|
| 6 April – 5 July | 7 August |
| 6 July – 5 October | 7 November |
| 6 October – 5 January | 7 February |
| 6 January – 5 April | 7 May |
Read our guide to Making Tax Digital for Income Tax to find out if and when it applies to you.
Limited company deadlines
| Deadline | What's due |
|---|---|
| 9 months after year end | Annual accounts filed at Companies House (private companies) |
| 9 months and 1 day after year end | Corporation Tax payment (for most small companies) |
| 12 months after year end | Company Tax Return (CT600) filed with HMRC |
| Within 14 days of your review date | Confirmation statement filed at Companies House |
VAT deadlines
Most VAT-registered businesses file quarterly. The return and payment are due 1 month and 7 days after the end of each VAT period. Returns must be filed through Making Tax Digital-compatible software.
Payroll deadlines
| Date | What's due |
|---|---|
| On or before each payday | Full Payment Submission (FPS) to HMRC |
| 22nd of each month | PAYE and National Insurance payment (if paying electronically) |
| 31 May | P60s given to employees |
| 6 July | P11D forms for benefits in kind, and P11D(b) |
Never miss a deadline
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Frequently asked questions
When is the Self Assessment deadline?
31 January following the end of the tax year for online returns. Paper returns are due by 31 October.
When do limited companies pay Corporation Tax?
Most small companies pay 9 months and 1 day after the end of their accounting period. The CT600 return is due 12 months after the period end.
When are VAT returns due?
One month and seven days after the end of each VAT period, for both the return and payment.
Official guidance: HMRC: Self Assessment deadlines
Reviewed November 2026. This guide is general information based on rules at the date shown and is not advice for your specific circumstances. Tax rules change — contact us before acting.