Date Deadline
April
5th Last day of tax year
6th First day of new tax year
19th Deadline for 19th of every month postal payment to reach HMRC and NICs for the tax year ended 5th April. Previous months PAYE and NI
22nd Deadline for postal payment to reach HMRC’s accounts office for any outstanding non electronic PAYE tax and Class 1 NICs for the tax year ended 5th April.
May
19th Deadline for 22nd of every month, online payments to reach HMRC;s accounts for PAYE & NI.
31st Last date for providing staff with their p60
July
5th Last date for agreeing your PAYE Settlement Agreement (if any).
6th Deadline for filing forms P9D, P11D, P11D (b), or substitutes for the tax year ended 5th April.
6th Last date for giving a copy of forms P9D and forms P11D to HMRC.
19th Deadline for postal payment to reach HMRC’s accounts office for any outstanding class 1A NIC for the previous year.
22nd Deadline for electronic payments to be cleared in HMRC bank account for any outstanding Class 1As for the previous year.
31st Deadline for second self assessment payment on account for the previous years
October
5th Deadline to notify chargeability for income tax/capital gains tax if not registered for Self Assessment or a penalty for failure to notify may apply. Complete form CWF1 for self employment or form SA1 for non self employment income.
31st Deadline for paper submission of Self Assessment Tax Return for previous year ended 5th April.
January
31st Deadline for online submission of Self Assessment Tax Return for previous tax year, £100 penalty if the deadline if missed.
31st Deadline for paying Self Assessment balancing payment for previous tax year.
31st Deadline for first Self Assessment payment on account for the current year.

HMRC Filing deadlines for Limited Companies (by reference to the company’s own accounting date) 

  • 9 months, 1 day – Corporation tax payment due 
  • 12 months – Corporation tax return due 
  • 9 Months – Company accounts due