When are my filing & payment deadlines?

Limited Company Accounts & Corporation Tax

Your accounts filing deadline and accounting period end date can be found on the Companies House Register. Please click the link below and enter your company name or CH company number to view the dates.

  • Unless you have applied to change it, your accounting period end date will be the end of the month, 1 year after incorporation. For example, if you incorporated your company on 11 September, your accounting period end date will be 30 September the following year. 

  • Your accounts filing deadline is 9 months after your company's accounting period end date.

  • Your corporation tax payment deadline is 9 months and 1 day after your company's accounting period end date.

  • Your corporation tax filing deadline is 12 months after your company's accounting period end date.

VAT

Your first VAT return period will be displayed on your VAT certificate. The VAT certificate usually takes around 2 weeks after VAT registration to arrive in the post.

If you file quarterly VAT returns, the deadline to file your return and pay your VAT liability is 1 month and 7 days after the VAT quarter end date. For example, for the VAT quarter ending 31 March, the filing deadline is 7 May.

Payroll

If you have employees on your payroll, you must file a Full Payment Submission (FPS) on or before your employee's payday.

A payroll month runs from the 6th of one month to the 5th of the next. Tax and NI must be paid to HMRC by the following 22nd. For example, the payment deadline for the payroll month ending 5 June is 22 June.

P11D

If you pay for any employee benefits, such a company car, you must file a P11D. The P11D filing deadline for the personal tax year to 5 April is the following 6 July and the tax payment deadline is 22 July.

Personal Self Assessment

If you are registered for personal self assessment, the filing and payment deadline for the personal tax year to 5 April is the following 31 January.

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