Key Filing Deadlines for UK Businesses

Running a business in the UK means juggling a steady stream of obligations to HMRC and Companies House. Each tax and filing has its own rhythm, and the dates rarely line up neatly. Miss one and you risk automatic penalties, interest and, in some cases, a damaged compliance record. This guide pulls the main deadlines into a single calendar so you can plan ahead, set aside the cash you need and file with confidence. For the wider picture, see our year-end and annual accounts hub .

Why deadlines matter

UK filing deadlines are mostly fixed and largely unforgiving. Most penalties are automatic, which means HMRC and Companies House issue them by default rather than at their discretion. A late confirmation statement or set of accounts can even lead to a company being struck off the register. Beyond the financial cost, a pattern of late filing can affect your credit profile and your standing with lenders, suppliers and investors.

The good news is that almost every deadline is predictable. Once you know your VAT periods, your accounting reference date and your payroll schedule, you can map the whole year in advance.

VAT return and payment dates

If you are VAT registered, you file returns under Making Tax Digital for VAT using compatible software. Most businesses submit quarterly, although some file monthly or annually depending on their scheme.

The standard rule is that both the return and the payment are due one calendar month and seven days after the end of the VAT period. For example, a quarter ending 31 March is due by 7 May. The exact dates shift if you use the Annual Accounting Scheme or pay by direct debit, so always check the deadline shown in your HMRC account.

For step-by-step help, read our guide on how to complete a VAT return . If you are still deciding how to register, our notes on when to register for VAT explain the thresholds.

PAYE and RTI deadlines

Employers must report payroll to HMRC under Real Time Information (RTI). A Full Payment Submission (FPS) is due on or before the date you pay your employees, so this deadline is tied to your own pay run rather than a fixed calendar date.

PAYE and National Insurance payments to HMRC are generally due by:

22nd of the following month if you pay electronically
19th of the following month if you pay by post

Smaller employers may qualify to pay quarterly. If you owe a Class 1A National Insurance liability on benefits in kind, the P11D and related forms have their own summer deadlines after the tax year ends.

Corporation Tax filing and payment

Limited companies face a quirk here: the payment deadline falls before the filing deadline.

Corporation Tax payment is due 9 months and 1 day after the end of your accounting period
The Company Tax Return (CT600) is due 12 months after the end of your accounting period

So for a year ending 31 December, the tax is payable by 1 October the following year, but the return is not due until 31 December. Larger companies pay in instalments. Planning ahead is essential, and our guide to Corporation Tax planning explains how to manage the timing.

Self Assessment dates

Sole traders, partners and many company directors file a Self Assessment tax return for each tax year, which runs to 5 April.

Obligation	Deadline
Register for Self Assessment (new)	5 October after the tax year ends
Paper tax return	31 October
Online tax return	31 January
Balancing payment for the year	31 January
First payment on account	31 January
Second payment on account	31 July

The 31 January deadline covers both filing your online return and paying any tax due, which makes it the single most important date in the calendar for the self-employed. Our walkthrough on Self Assessment step by step and our notes on payments on account explained cover the detail.

Companies House accounts and confirmation statement

Companies House sets its deadlines from your accounting reference date and your incorporation date, separately from HMRC.

Annual accounts: due 9 months after the accounting reference date for a private company (a longer period applies to your very first set of accounts)
Confirmation statement: due within 14 days of the anniversary of incorporation or of your last statement

Accounts must be prepared under UK GAAP, typically FRS 105 for micro-entities or FRS 102 for small companies. Our guide on filing accounts with Companies House explains the process, and the year-end and annual accounts hub links to the rest of the close process.

Penalties overview

Penalties vary by obligation, but the principles are consistent: lateness is costly, and the longer you leave it, the worse it gets.

Filing	Penalty approach
VAT	Points-based system; financial penalties once a threshold is reached, plus interest
Self Assessment	Initial fixed penalty, then daily and percentage-based charges over time
Corporation Tax (CT600)	Escalating flat penalties, rising for repeated lateness
Companies House accounts	Escalating charges based on how late, doubled for two consecutive years
PAYE/RTI	Penalties for persistent late submissions, scaled by headcount

Late payments generally attract interest in addition to any filing penalty, so it pays to settle what you owe even if a return is delayed.

Building a compliance calendar

The best defence is a simple calendar that turns these rules into concrete dates for your business:

List every obligation that applies to you: VAT, PAYE, Corporation Tax or Self Assessment, plus Companies House filings
Work out the exact date for each, based on your VAT periods, accounting reference date and pay run
Add reminders well in advance, not on the day itself
Set money aside as you go, as covered in setting aside money for tax
Use MTD-compatible software so returns and records stay ready to file

Keeping clean, digital records throughout the year removes most of the last-minute pressure. Browse our tax and VAT guides for more practical help on staying compliant.