Knowledge Centre

Lots of important dates to be aware of - good to keep referring back to.

Trading Accounts - a company has to file it’s accounts within 9 months of its year end.

Personal Tax return - HMRC needs to have your annual trading accounts and your personal tax return usually by 31 January following the end of the tax year (6 April to 5 April).

Personal Tax payment - you usually need to pay your personal tax liability in two instalments, known as payments on account. These are paid before 31 January and 31 July each year with a balancing payment on 31 January if there is any amount outstanding.

VAT returns & payment are due one month and 7 days following your quarter end.

For example:

Quarter ending 31st March Due by 7th May

Quarter ending 30th June Due by 7th August

Quarter ending 30th September Due by 7th November

Quarter ending 31st December Due by 7th February

If you decide to employ staff:

Payroll - P35 & P14’s - these are due with HMRC at the end of each tax 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 your employees have received. 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 employees 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 pay any employees 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 small businesses 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