| Date | Event | Applies to |
Business year-end | Accounts to be prepared to this date | Individuals, partnerships, LLPs and companies |
9 months after company year-end | Corporation tax for the year to be paid | Companies only |
9 months after company year-end | Company and LLP accounts for the year to be filed with Companies House | LLPs and companies only |
12 months after company year-end | Company accounts for the year to be filed with HM Revenue & Customs, together with corporation tax return form CT600. | Companies only |
Annually on anniversary of LLP or company incorporation | Confirmation Statement to be filed with Companies House, within 14 days together with filing fee | LLPs and companies only |
Quarterly (unless monthly or annual accounting opted for) | VAT Return to be filed with HM Revenue & Customs, together with VAT due | VAT registered individuals, partnerships, LLPs and companies |
January 31st | Tax Return for the previous year ended 5th April to be filed with the HM Revenue & Customs | Individuals, partnerships and LLPs |
January 31st | Balance of income tax for the previous year ended 5th April to be paid | Individuals |
January 31st | First income tax payment on account to be made for the current year ending 5th April, if applicable | Individuals |
May 19th | Employer’s PAYE return form P35 for the year ended 5th April to be filed with HM Revenue & Customs | Individuals, partnerships, LLP and companies who pay wages or salaries |
May 31st | Copies of forms P60 (year-end payslips) to be given to all current employees (and to any ex-employees who request them) | Individuals, partnerships, LLPs and companies who pay wages or salaries |
July 6th | Forms P11D (returns of benefits in kind and reimbursed expenses) for the year ended 5th April to be filed with HM Revenue & Customs | Individuals, partnerships, LLPs and companies who provide benefits in kind or reimbursement of expenses to directors or employees |
July 6th | Copies of forms P11D to be given to all current employees (and to any ex-employees who request them) | Individuals, partnerships, LLPs and companies who provide benefits in kind or reimbursement of expenses to directors or employees |
July 19 | Class 1A NI payable for the year ended 5th April based on the forms P11D (benefits in kind) | Individuals, partnerships, LLPs and companies who provide benefits in kind to directors or employees. |
July 31st | Second income tax payment on account to be made for the year ended 5th April, if applicable | Individuals |
19th of each month | PAYE and NI for the previous month to be paid to the HM Revenue & Customs | Individuals, partnerships, LLPS and companies who pay wages or salaries |
14 days after each calendar quarter and 14 days after company year-end | Form CT61 to be filed with the HM Revenue & Customs if any interest paid with income tax deducted at source | Companies only |
As and when it occurs | Changes relating to “People With Significant Control” to be filed with Companies House | All companies |
