What Are The Dates For The Tax Year: A Simple Guide
The UK tax year runs from 6 April to 5 April, and knowing these dates is essential if you want to stay compliant with HMRC and avoid penalties. Whether you’re self-employed, a landlord, or running a limited company, the tax year sets the deadlines for filing returns, paying taxes, and meeting other obligations. Research in 2024 shows that more than 11.5 million taxpayers filed their Self Assessment on time, but over 1.1 million missed the deadline, each receiving an instant £100 penalty plus growing fines. Let’s break down the 2025/26 tax deadlines, including VAT, PAYE, Corporation Tax, dividend tax rates, and smart planning tips. When Does The New Tax Year Start? Staying on top of your taxes means knowing exactly what to file, when to file, and who it applies to. Below is a simple breakdown of the essential UK tax deadlines every individual, sole trader, and limited company should keep track of: Deadline What It’s For Who It Applies To How to Handle It Monthly (22nd) PAYE and NIC remittance All LTDs running payroll File RTI submissions and pay HMRC by 22nd of each month. Quarterly or Monthly VAT return and VAT payment VAT-registered companies File MTD VAT returns digitally and pay any VAT due. 6 April Start of new tax year All taxpayers Review allowances, reset planning strategies, and organise financial records. 31 May Distribute P60 forms All employers Generate and send P60 forms to employees showing annual pay and deductions. 6 July Submit P11D/P11D(b) returns LTDs providing benefits File online and pay Class 1A National Insurance on employee benefits. 22 July P11D Class 1A NIC payment LTDs with benefits Pay Class 1A NIC on benefits reported in P11D by this date. 5 October Register for Self Assessment New self-employed or landlords Register online with HMRC to receive UTR number. 31 October Paper Self Assessment deadline Individuals filing paper returns Post completed paper returns to HMRC by this date. 31 January Online Self Assessment + Tax payment All Self Assessment taxpayers File online and pay any tax due. Accounting Period + 9m File Corporation Tax return (CT600) All LTDs with profits Submit CT600 online via HMRC portal, including accounts and tax computation. Accounting Period + 9m+1d Pay Corporation Tax All LTDs with profits Pay corporation tax to HMRC within 9 months and 1 day of year end. Accounting Period + 12m File Company Accounts with Companies House All LTDs Submit annual accounts digitally via Companies House WebFiling or software. Confirmation Statement File Confirmation Statement All LTDs File CS01 online to Companies House, updating shareholder and director information. Key Deadlines For Claiming Your VAT Refund If your business is VAT-registered in the UK, you must submit returns four times a year. Each quarter has a strict filing and payment deadline. Here’s a clear breakdown of the VAT return periods and due dates you need to track: VAT Return Period Filing Deadline Details 1st January – 31st March 7th May VAT return for Q1 must be submitted by 7th May. 1st April – 30th June 7th August VAT return for Q2 must be submitted by 7th August. 1st July – 30th September 7th November VAT return for Q3 must be submitted by 7th November. 1st October – 31st December 7th February (following year) VAT return for Q4 must be submitted by 7th February of the following year. Corporation Tax Deadlines for LTD Companies Every UK limited company must register, pay, and file Corporation Tax on time to stay compliant with HMRC rules. Missing deadlines can lead to fines and interest charges. Here’s a step-by-step breakdown of the key Corporation Tax deadlines every LTD must follow: Step 1: Register for Corporation Tax Deadline: Within 3 months of starting business activity (not just incorporation). What counts as business activity? Selling your first product or service Advertising or marketing your business Hiring employees Renting an office or workspace How it works now:When a company incorporates, it is automatically registered for Corporation Tax. HMRC will send your Unique Taxpayer Reference (UTR) and details of your Corporation Tax responsibilities to the registered office. Why it matters: HMRC does not send regular reminders unless your company is registered. Failing to register can result in late-filing penalties. Step 2: Pay Corporation Tax Deadline: 9 months and 1 day after your accounting period ends. Example: Accounting period ends: 31 December 2025 Payment deadline: 1 October 2026 How to pay: Log in to your HMRC business tax account Pay by bank transfer, Direct Debit, or debit/credit card Keep proof of payment for your records Consequences of late payment: HMRC charges interest from the due date. Repeated late payments may also affect your company’s compliance history. Tip: Set internal reminders at the 6-month and 8-month mark after your year-end to prepare cash flow for payment. Step 3: File the Company Tax Return (CT600) Deadline: 12 months after the end of your accounting period. What you need to file: The CT600 form (main return) Full statutory accounts (with notes) Tax computations showing profit calculations How to file: Submit via HMRC’s online service or commercial accounting software Many businesses use an accountant, but filing can be done independently with the right tools Do not confuse deadlines: Payment is due 9 months + 1 day after year-end Filing is due 12 months after the year-end Penalties for late filing: 1 day late → £100 fine 3 months late → another £100 6 months late → HMRC estimates tax and adds 10% surcharge 12 months late → further 10% surcharge Tip: File early. You can amend a CT600 up to 12 months after submission if figures change. Companies House Filing Requirements for LTD Companies Alongside HMRC obligations, every limited company in the UK must also file annual accounts and confirmation statements with Companies House. These filings keep your company’s public record up to date, and missing them can lead to heavy penalties or even being struck off. Here’s what you need to know: Step 1: File Annual Accounts Deadline: Within 9
