Limited Companies

Companies House Accounts must be filed (Months after your financial year end)

Confirmation Statement (Annual Return) These must be filed annually.

Corporation Tax payments are due 9 months and 1 day following your financial end.

e.g - Year End is 31 December 2020 Any Corporation Tax owed must be paid by 1st October 2021

CIS Return Due Date

If the tax month was 6th May to 5th June, you must give the statement by the 19th June.

VAT Return Due Date

Due dates for returns and payments:

Accounting Quarter period ends 28 Feb – VAT return due 7 April (if filed online)

Accounting Quarter period ends 31 Mar – VAT return due 7 May (if filed online)

Accounting Quarter period ends 30 Apr – VAT return due 7 June (if filed online)

Accounting Quarter period ends 31 May – VAT return due 7 July (if filed online)

PAYE Due Date

Under RTI (“Real Time Information”), an employer must file details of any payments made to employees on or before the date that a payment is made to the employee.

Payments of PAYE and NI must reach HMRC by the 19th of the month following the tax month in which the salary payment was made, if paying by cheque, or by the 22nd of the month if paying electronically.

NB – if the 19th or 22nd falls on a weekend or bank holiday, payment must reach them on the last working day BEFORE the weekend or holiday.


19 April 2022 Final submission must be made to HMRC under RTI for the year. 

31 May 2022 P60’s to be given to all employees

31 May 2022 P11d to be filed with HMRC

19 July 2022 Class 1 A payment to reach HMRC (postal)

22 July 2022 Class 1 A payment to reach HMRC (electronic)

Important Dates for Individuals and Self Employed

We often get asked when is my tax due, the following table shows key dates for individuals and self employed.

05 April 2022 End of Current Tax Year

31 July 2022 2nd Payment on Account of tax for 2021/22 due to HMRC

05 October 2022 Deadline to advise HMRC that you need to register for

Self-Assessment for the 2021/22 Tax Year

31 October 2022 Deadline for filing Paper Income Tax Return with HMRC

31 October 2022 Deadline for submitting tax return if you want

HMRC to calculate your tax liability

30 December 2022 Deadline for filing Income Tax return with HMRC if you want any

Tax collected through your PAYE Coding (under £3,000)

31 January 2023 Balance of any tax, national insurance and student loan

owed to HMRC for 2021/22 must be paid.

31 January 2023 1st Payment on Account of tax for 2022/23 due to