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Resources

The dates, checklists and sources worth bookmarking.

Practical reference material for UK business owners. We deliberately do not republish rates and thresholds here, because they change: the official sources below are always current.

Key dates

Key dates through the year

The recurring deadlines that apply to most UK businesses. Your own dates depend on your year end, so treat this as an orientation rather than a personal schedule.

Personal tax

5 April
End of the tax year for individuals.
31 July
Second payment on account due, where payments on account apply.
5 October
Deadline to notify HMRC of new self-employment or untaxed income for the previous tax year.
31 October
Paper Self Assessment returns due.
31 January
Online Self Assessment returns, balancing payment and first payment on account due.

Limited companies

Year end + 9 months
Accounts normally due at Companies House for a private company.
Year end + 9 months and 1 day
Corporation tax normally payable for companies outside the quarterly instalment regime.
Year end + 12 months
Company tax return due to HMRC.
Annually
Confirmation statement due, based on your company’s own review date.

VAT and payroll

One month and seven days after each VAT period
Standard deadline for filing and paying a quarterly VAT return.
On or before each pay date
Real time information submission due for payroll.
22nd of the month
Usual electronic payment deadline for PAYE and National Insurance.
31 May
P60s due to employees for the tax year just ended.

Deadlines that fall on a weekend or bank holiday may be affected. Always confirm your own dates, which we set out for you in writing when you become a client.

Checklists

Checklists we use with clients

Short lists that cover most of what we ask for. Working through them in advance makes everything faster.

  • Year-end records

    Bank statements for the full year, sales records, purchase invoices, loan and finance agreements, closing stock figure, and details of money introduced or withdrawn by the owners.

  • Self Assessment

    Self-employment figures, P60 and P45 forms, rental income and costs, interest and dividends, pension contributions, Gift Aid donations and details of any assets sold.

  • New payroll

    PAYE and Accounts Office references, employee details and start dates, tax codes or starter declarations, pay rates and frequency, pension scheme details and any year-to-date figures.

  • New company

    Proposed company name, registered office address, director and shareholder details with identification, share structure, chosen accounting reference date and intended trading start date.

Official guidance

Official sources

For current rates, thresholds and detailed guidance, go straight to the source. These links open on external government websites.

The dates and checklists on this page are general guidance for common situations. They are not a substitute for advice on your own circumstances, and deadlines can differ depending on your year end, your registration dates and your specific obligations.

Want your own dates set out clearly?

Every client receives a written schedule of the filing and payment dates that actually apply to them, with reminders sent in advance.