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This is a summary of the various dates you should be aware of:
Abbreviated Annual accounts to be filed at Companies House within 9 months of the year-end. (Earlier dates apply to the first year).
Annual Return (AR01) is prepared at the anniversary of the company’s incorporation, it is then due 28 days after this date.
Corporation Tax Return (CT600) and annual accounts to be sent to HMRC within 12 months of the year-end. (Earlier dates may apply in the first year).
Corporation Tax – payment of Corporation Tax is due 9 months after the year-end. (Earlier dates may apply in the first year).
VAT Returns and payment are due approximately five weeks after the end of each quarter.
As an example:
Quarter ending 31st March Due by 7th May
Quarter ending 30th June Due by 7th August
Quarter ending 30th September Due by 7th November
Quarter ending 31st December Due by 7th February
P35 & P14’s are due after the end of each tax year. They should reach HMRC by 19th May after the end of the tax year.
P11d & P11d(b) are due after the end of each tax year. They should reach HMRC by 6th July after the end of the tax year.
Quarter ending 5th April Payment due by 22nd April
Quarter ending 5th July Payment due by 22nd July
Quarter ending 5th October Payment due by 22nd October
Quarter ending 5th January Payment due by 22nd January
Class 1A NIC – this relates to National Insurance on certain benefits in kind such as company cars. If this applies this payment is due by 22nd July following the end of the tax year.
The personal Self Assessment Tax Return is normally due with HMRC by 31st January after the end of the tax year.
Any taxes due must be paid by 31st January after the end of the tax year.
Payment on Account
Payments on accounts are made twice a year, on 31st January and 31st July.
Please refer to our fact sheets for more details on the above taxes.