Tax Calandar

Income Tax

31st July

31st October

31st January

28th February

31st July

Corporation Tax

9 months and one day after the end of the accounting period – for example accounting period ended

31st March – CT due 1st January


P60’s to employees 31st May
P11D’s / P9D’s 6th July
Class 1A NIC payment 19th July
Monthly PAYE payments 19th of every month following the month end


Companies House Filing Dates

For all new companies, the first accounting reference period is automatically set as the first anniversary of the last day in the month in which the accounts would cover a period from 10th June 2013 to 30th June 2014 – or up to seven days either side of that date. Although the ARD is set on incorporation, you can change it.

For existing companies the annual filing dates are as follows;

Private Limited Company – 9 months after the ARD (company year end)

Public Companies – 6 months after the ARD

If the accounting reference date has been shortened, the time allowed for filing the accounts is the longer of;

Private Company – 9 months after the ARD, or 3 months from the date of the notice (Form 225)

VAT filing and payment dates

If you submit a paper return the due date is usually one month after the end of the VAT period, which is usually quarterly. The due date will be printed on the return send to you by HM Revenue & Customs.

If you submit your return electronically you get an extra seven days to submit your return. There are exceptions to the seven day extension, if you require further information please do not hesitate to contact us.

Inheritance Tax

For chargeable lifetime transfers between 6th April and 30th September the due date is 30th April the following year.

6 months after the end of the month of death or chargeable transfer.