A small limited company’s year is driven by three anchor dates: its year end, which sets the accounts and Corporation Tax deadlines; its incorporation date, which sets the confirmation statement; and the tax year and payroll cycle, which set the PAYE, benefits and directors’ Self Assessment dates. VAT returns follow the company’s VAT periods. Once those anchors are known, every recurring deadline can be worked out to the day.
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Which deadlines are set by the company’s year end?
Three deadlines follow from the accounting reference date (ARD), the company’s year end:
| Obligation | Deadline | Authority |
|---|---|---|
| Annual accounts to Companies House (private company) | 9 months after the ARD | Companies Act 2006, section 442 |
| Corporation Tax payment (taxable profits up to £1.5 million) | 9 months and 1 day after the end of the accounting period | HMRC guidance |
| Company Tax Return (CT600) | 12 months after the end of the accounting period | HMRC guidance |
The accounts deadline is counted under section 443: to the corresponding date, or to the last day of the month where the ARD is a month end. A 31 March year end gives 31 December; a 30 June year end gives 31 March. A company’s first accounts follow a different rule tied to the incorporation date, explained in filing deadline for a new company’s first accounts. Companies with taxable profits above £1.5 million pay Corporation Tax by instalments instead.
The Corporation Tax return is usually filed later than the payment is made, which surprises many owners. The tax must be computed and paid about three months before the return is due.
Which deadline is set by the incorporation date?
The confirmation statement runs on its own cycle. Under section 853A, each review period is 12 months, the first beginning on the day of incorporation, and the statement must be delivered before the end of the 14 days after the review period ends. If a company files early, with a confirmation date before the end of the review period, the next review period runs for 12 months from the day after that confirmation date, so filing early moves every later due date.
The statement confirms that the company has delivered all the information it was required to deliver for the period, or is delivering it at the same time. The Companies House fee is £50 online or through software and £110 on paper, paid with the first statement in each 12 month payment period. Companies House says you may need to verify your identity before filing, and where the company has more than one director you must have each director’s personal code; see Companies House identity verification and the confirmation statement explained.
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What are the monthly payroll dates?
A company that pays salaries, even a single director’s salary, runs PAYE in real time:
- Full Payment Submission (FPS): on or before each payday.
- Employer Payment Summary (EPS): by the 19th of the following tax month, to claim reductions such as statutory pay. Tax months start on the 6th.
- PAYE payment: by the 22nd of the next tax month if paying electronically, or the 19th if paying by cheque through the post. Employers who pay quarterly pay by the 22nd after the quarter ends, for example 22 July for the quarter from 6 April to 5 July.
A company that is a contractor in the Construction Industry Scheme also files a monthly CIS return by the 19th of the month after each tax month and pays deductions with its PAYE.
What are the once a year payroll and benefits dates?
| Task | Deadline |
|---|---|
| Final FPS of the tax year | On or before the last payday of the tax year |
| Give employees a P60 | By 31 May |
| P11D for each employee with benefits not payrolled, P11D(b) for Class 1A, copies to employees | By 6 July |
| Pay Class 1A National Insurance | By 22 July (19 July by cheque) |
| Pay tax and Class 1B under a PAYE Settlement Agreement | By 22 October (19 October by cheque) |
Even where all benefits are payrolled, a P11D(b) is still needed to report Class 1A. A late P11D(b) costs £100 per 50 employees for each month or part month. More detail is in payroll year end tasks.
How do VAT deadlines fit in?
A VAT registered company usually files a return every three months. The online filing deadline is normally one calendar month and 7 days after the end of the VAT period, and payment is due by the same date. Both apply even if the date falls at a weekend or on a bank holiday, and cleared funds must reach HMRC by then. A company with quarters ending 31 May, 31 August, 30 November and the end of February has deadlines of 7 July, 7 October, 7 January and 7 April. The annual accounting scheme replaces this with one return a year.
Which personal deadlines do directors have?
Many owner directors file personal Self Assessment returns, and their dates sit alongside the company’s. For the 2025 to 2026 tax year: a paper return is due by 31 October 2026, an online return by 31 January 2027, and tax owed must be paid by 31 January 2027. Payments on account, where required, are due on 31 January and 31 July. Anyone who needs to file for the first time must tell HMRC by 5 October after the tax year ends. See Self Assessment deadlines and penalties.
What does a full year look like?
Illustration only. A company was incorporated on 14 June 2021 and has a 30 June year end. It files its confirmation statement on the last day of each review period, has VAT quarters ending August, November, February and May, and pays its director monthly. Its main deadlines from October 2026 are:
| Date | Deadline |
|---|---|
| 7 October 2026 | VAT return and payment, quarter to 31 August 2026 |
| 31 October 2026 | Director’s paper Self Assessment return, 2025 to 2026 |
| 7 January 2027 | VAT return and payment, quarter to 30 November 2026 |
| 31 January 2027 | Director’s online return and tax for 2025 to 2026 |
| 31 March 2027 | Accounts for year to 30 June 2026 at Companies House |
| 1 April 2027 | Corporation Tax for year to 30 June 2026 |
| 7 April 2027 | VAT return and payment, quarter to 28 February 2027 |
| 31 May 2027 | P60 for 2026 to 2027 |
| 27 June 2027 | Confirmation statement, review period ending 13 June 2027 |
| 30 June 2027 | Company Tax Return for year to 30 June 2026 |
| 6 July 2027 | P11D and P11D(b) for 2026 to 2027 |
| 7 July 2027 | VAT return and payment, quarter to 31 May 2027 |
| 22 July 2027 | Class 1A National Insurance |
On top of these sit the monthly FPS, EPS and PAYE payment dates. The general tax year view is in our UK tax deadlines calendar.
What mistakes cause missed deadlines?
- Assuming a Companies House deadline moves to the next working day. It does not, and rejected accounts resubmitted late are late.
- Paying Corporation Tax on the due date when it falls at a weekend. HMRC says payment must reach it on the last working day before, unless paying by Faster Payments.
- Treating the CT600 date as the payment date and paying three months late.
- Filing a confirmation statement early and forgetting that the next one is now due earlier.
- Changing the year end without recalculating the accounts and tax dates; see changing a company’s year end.
- Forgetting the P11D(b) because every benefit is payrolled.
Late accounts bring an automatic civil penalty; the bands and appeal rules are in Companies House accounts deadlines and penalties.
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Related Accountapedia entries
- When to pay PAYE: monthly and quarterly deadlines
- When existing directors must verify their identity
- VAT return and payment deadlines
- Real Time Information: FPS and EPS explained
- Self Assessment deadlines for 2026 to 2027
Sources
- legislation.gov.uk: Act 2006 c. 46, section 442
- legislation.gov.uk: Act 2006 c. 46, section 443
- GOV.UK: Pay corporation tax
- GOV.UK: Company tax returns
- legislation.gov.uk: Act 2006 c. 46, section 853A
- GOV.UK: Companies house fees
- GOV.UK: File your confirmation statement with companies house
- GOV.UK: Reporting to hmrc
- GOV.UK: Pay paye tax
- GOV.UK: Print
Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.