Important Due Dates

This is a review of the various dates you should be aware of:

Abbreviated Annual accounts must be filed at Companies House within 9 months of the company’s financial year end date. (Earlier dates apply to the first year).

Annual Return (AR01) – is prepared at the anniversary of the company’s incorporation and due 28 days after this date. Has been replaced with the Confirmation Statement (see below).

Annual Financial Statements (Accounts) and the Corporation Tax Return (CT600) – must be filed online with HMRC within 12 months of the company’s financial year end date. (Earlier dates may apply to first year).

Confirmation Statement (CS01) – is prepared at the anniversary of the company’s incorporation and due 14 days after this date. This replaces the Annual Return (see above).

Corporation Tax payment – the payment of Corporation Tax is due 9 months, and one day after the company’s financial year end date. (Earlier dates may apply in the first year).

PAYE

PAYE payment submissions (FPS & EPS) are due to HMRC on or before each employee’s payment date.

P11d & P11d(b) are due after the end of each tax year. They should be submitted to HMRC by 6th July after the end of the tax year.

PAYE/NICs deductions from salary should be paid no later than the 22nd of the end of the month/quarter if paying electronically. If you do not pay electronically the payments are due 3 days earlier.

Class 1A NIC – this relates to National Insurance on certain benefits in kind such as company cars. If this applies, the payment is due by 22nd July following the end of the tax year.

Self-Assessment

Personal Tax return – the due date for your personal tax return is 31 October for paper submissions and 31 January (the following year) for online submissions.

VAT

VAT Returns and payments are due one calendar month and 7 days after the end of your VAT period.