Small Business Tax Deadlines (UK)
Different tax deadlines apply depending on whether you’re a sole trader, limited company, are VAT registered, or operate payroll or CIS. Below is a practical guide to the key dates most small businesses need to know.
Self Assessment deadlines (sole traders, landlords, partners, directors)
Register for Self Assessment
Usually by 5 October after the end of the tax year if you need to file a return for the first time.
Submit your tax return
Paper returns: usually due by 31 October
Online return: usually due by 31 January
Pay what you owe
- Self Assessment Tax due: due by 31 January
- Payments on account (if applicable): 31 January and 31 July
Missing deadlines can lead to penalties and interest - but with a simple process and reminders in place, they're usually manageable.
PAYE payroll deadlines (if you employ staff or run director payroll)
Every payday (payroll submissions)
Submit an FPS (Full Payment Submission) on or before payday (usually through payroll software).
Every month (or quarter for some businesses)
Pay PAYE/NIC to HMRC by the 22nd (or 19th if paying by post).
Some smaller business can apply to pay quarterly instead.
End of tax year payroll tasks
Give employees their P60 by 31 May.
Report taxable employee benefits by 6 July.
Pay Class 1A NIC on benefits by 22 July (or 19 July if paying by post).
Payroll deadlines come around quickly, so having a clear process and proactive support makes a big difference.
VAT return deadlines (VAT-registered businesses)
Most businesses submit VAT returns every 3 months.
VAT returns and payments are usually due 1 calendar month + 7 days after the end of the VAT period.
You still need to submit a return even if there’s no VAT to pay (nil return).
Limited company deadlines
Companies House (Statutory financial statements)
Statutory accounts filing: usually due 9 months after your company year end.
Confirmation statement: Usually filed once per year to confirm company details are up to date.
HMRC (Corporation Tax)
Corporation Tax payment: usually 9 months and 1 day after the end of the accounting period.
Corporation Tax return: usually due 12 months after the company year end.
Want help staying on top of deadlines?
We help businesses stay organised with VAT returns, payroll, Self Assessment, year-end accounts and ongoing compliance – giving you clearer deadlines, fewer surprises and more time to focus on running the business.