Lots of important dates to be aware of - good to keep referring back to.
Company Accounts - a company has to file it’s accounts within 9 months of its year end.
Annual Return - this is prepared a year after your company was incorporated and submitted within a month.
Corporation Tax return - HMRC needs to have your annual accounts and your company’s Corporation Tax return within 12 months of your company’s year end.
Corporation Tax payment - you need to pay your Corporation Tax liability within 9 months and 1 day of your company’s year end.
VAT returns & payment are due by the end of the month following your quarter end.
Quarter ending 31st March Due by 30th April
Quarter ending 30th June Due by 31st July
Quarter ending 30th September Due by 31st October
Quarter ending 31st December Due by 31st January
Payroll - P35 & P14’s - these are due with HMRC at the end of each tax year - this is not the same as your company year, the tax year is 6 April to 5 April. The forms must be with HMRC by 19 May.
Payroll - P11d & P11d(b) - these detail any benefits that you have received and expenses that the company has paid you. As above these are due at the end of each tax year as well, though you have until the 6 July to file these.
Payroll - Class 1A NIC - if you have paid yourself some form of benefits, for example, health insurance or a company car, then there will be National Insurance due. This payment is due by 19th July after the end of the tax year.
Payroll - PAYE & NIC deductions - If you have opted for a salary level that incurs Income Tax and National Insurance Contributions then these must be paid within 14 days of the end of each period. Most contractors are eligible to pay this quarterly at the dates below;
Quarter ending 5th April Payment due by 19th April
Quarter ending 5th July Payment due by 19th July
Quarter ending 5th October Payment due by 19th October
Quarter ending 5th January Payment due by 19th January