Key Statutory Deadlines for HMRC and Companies House.
Enter your company's financial year-end date (ARD) below to calculate your key annual filing and payment deadlines.
Companies House (CH) Accounts Filing
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Corporation Tax (CT) Payment
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Corporation Tax (CT600) Return Filing
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*Deadlines are for standard circumstances (non-first year, non-large company). Always check with a professional accountant.
These deadlines repeat every month/year and are vital for employers and contractors.
| Compliance Activity | Tax Period End Date | Deadline |
|---|---|---|
| PAYE/NIC/CIS Tax Month | 5th of the month | N/A (Start of cycle) |
| CIS Monthly Return (CIS300) | 5th of the month | 19th of the same month |
| PAYE/NIC/CIS Payment Due | 5th of the month |
22nd of the same month (Electronic) (19th if paying by post) |
| Quarterly VAT Return & Payment | Quarter End | 7 days after the month end following the quarter end. |
Deadlines shift if they fall on a weekend or bank holiday (usually moving to the next business day). Always confirm your specific Accounting Reference Date (ARD) and Corporation Tax period end with HMRC and Companies House.
| Date | Requirement |
|---|---|
| 5 October 2025 | Deadline to Notify HMRC if you need to file a return for 2024/25 and haven't before. |
| 31 October 2025 | Deadline for Paper Self-Assessment returns. |
| 30 December 2025 | Online filing deadline if you want HMRC to collect tax owed (under £3,000) through your PAYE tax code (Coding Out). |
| 31 January 2026 |
|
| Date | Requirement |
|---|---|
| 5 April 2026 | End of the 2025/2026 Tax Year. |
| 31 July 2026 | Second Payment on Account (PoA) due for the 2025/2026 tax year. |
| 5 October 2026 | Deadline to Notify HMRC if you need to file a return for 2025/26. |
| 31 January 2027 |
|