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UK company tax deadlines calendar – Key dates for directors

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Keeping on top of your UK company tax deadlines calendar is one of the easiest ways to avoid penalties and protect cash flow. This guide explains the recurring deadlines most limited company directors need to track – including corporation tax, Companies House filing dates, VAT, PAYE and Self Assessment – and how to build a practical calendar for the 2026/27 tax year.

Why you need a UK company tax deadlines calendar

Missing a single filing or payment can trigger fines, interest or restrictions on your company. A clear calendar helps you:

  • plan cash flow for corporation tax due date and VAT payments
  • schedule bookkeeping and payroll tasks so returns are accurate
  • avoid rush fees from accountants and HMRC penalties

A calendar becomes invaluable if you run a small company, act as a director for multiple companies or have irregular accounting period ends.

How to build your company tax deadlines calendar

Start by noting the fixed reference points for your company. Use your company accounting reference date and payroll pay dates as anchors.

  • identify your company accounting period and accounting reference date
  • confirm payroll pay dates and PAYE payment frequencies
  • check your VAT return periods and filing deadlines

Use a cloud calendar or accounting software with reminder capability. If you use Xero or another cloud system, ensure your bookkeeping is up to date – this makes preparing returns easier and more accurate. If you need help with day-to-day bookkeeping, see our Bookkeeping & Xero service.

Key recurring deadlines and what they mean

Below are the main categories of dates most directors must include in their UK company tax deadlines calendar. For each item we explain the typical timing and the action you should take. Always confirm specific deadlines on GOV.UK or with your accountant because rules and timelines can change.

Companies House – annual accounts and confirmation statement

  • Annual accounts: Private limited companies normally must file statutory accounts with Companies House after the end of the accounting period. The filing timing is linked to your company accounting reference date. Check your specific filing window with Companies House.
  • Confirmation statement: Every company must file a confirmation statement at least once every 12 months. The confirmation statement must be filed within the statutory window after your company review date.

Action points

  • prepare statutory accounts in good time and submit them to Companies House by the required deadline
  • file your confirmation statement annually and ensure details about directors and shareholdings are up to date

For identity verification and other Companies House processes, see the GOV.UK guidance on verifying your identity for Companies House: https://www.gov.uk/guidance/verify-your-identity-for-companies-house

Corporation tax – returns and payment

  • Corporation tax returns: Your company must file a corporation tax return to HMRC for each accounting period. The return is prepared after the accounting period ends and is based on the company’s statutory accounts and tax adjustments.
  • Corporation tax due date: Corporation tax payments are due to HMRC after the end of the accounting period. Timing depends on your company size and whether instalments are required.

Action points

  • prepare tax computations alongside statutory accounts so your corporation tax return can be filed promptly
  • set aside funds ahead of the corporation tax due date or arrange instalment plans if eligible

Note – corporation tax rules can be complex for companies with large profits or those claiming reliefs. Speak to an accountant about your corporation tax due date and whether instalments apply.

VAT – returns, payments and registrations

  • VAT return periods: If your business is VAT registered you must submit VAT returns, usually quarterly, and pay any VAT due to HMRC by the return deadline.
  • VAT registration and deregistration: If your turnover crosses the registration threshold or you stop trading, notify HMRC promptly.

Action points

  • reconcile sales and purchases before each VAT return and correct any errors quickly
  • plan VAT cash flow into your calendar so payments do not surprise you

If you need help with VAT timing and preparation, see our VAT service.

PAYE and payroll – real time reporting and payments to HMRC

  • PAYE submissions: Employers must report payroll information to HMRC in real time on or before each payday. This is usually done via payroll software.
  • PAYE payments: Pay PAYE and employer National Insurance by the due date for your chosen payment method. Late payments attract penalties and interest.

Action points

  • run payroll and submit Full Payment Submissions (FPS) on time each pay date
  • pay HMRC for PAYE and NICs promptly and plan for PAYE payment dates in your cash flow forecasts

If you need payroll setup or ongoing support, see our Payroll & PAYE service.

Directors – Self Assessment and personal obligations

  • Self Assessment tax returns: Company directors commonly need to file a Self Assessment tax return for personal income – for example salary, dividends or income from other sources.
  • Payments on account and balancing payments: If you file Self Assessment, note the timing for payments on account and any balancing payments.

Action points

  • register for Self Assessment if you have not already done so and maintain records of dividends and benefits in kind
  • use your Personal Tax Account to check HMRC records, manage your Self Assessment and see amounts due

For Self Assessment deadlines and filing information, see GOV.UK: https://www.gov.uk/self-assessment-tax-returns

Putting the main items into a typical annual calendar

Below is a typical pattern of recurring tasks that you can adapt to your company accounting period. Use it as a template rather than a definitive schedule. Confirm exact dates for your company on GOV.UK or with an accountant.

  • Monthly

    • run and reconcile payroll, submit FPS and record PAYE liabilities
    • reconcile bank accounts and process supplier invoices

  • Quarterly

    • prepare and submit VAT returns and pay any VAT due
    • update management accounts and review cash flow forecasts

  • Annually (linked to your accounting reference date)

    • prepare statutory accounts for Companies House
    • prepare corporation tax computations and file the corporation tax return
    • pay any corporation tax due to HMRC by the corporation tax due date
    • file confirmation statement with Companies House
    • file director Self Assessment returns if required

Remember that some companies have different cycles. For example, large companies may need to pay corporation tax by instalments rather than in a single payment.

How to avoid the most common penalty triggers

Many small companies and directors are penalised for missed filings or inaccurate returns. The most common causes are rushed year-end work and poor bookkeeping. You can reduce risk by doing the following:

  • keep continuous bookkeeping rather than leaving records until year-end
  • reconcile VAT and bank accounts monthly to avoid last-minute corrections
  • set multiple reminders for key dates and involve your accountant early
  • check HMRC and Companies House contact details so filings reach the right place on time

If you need help staying compliant, our Statutory Accounts & Tax service can take responsibility for preparing and filing statutory accounts and tax returns on your behalf.

What to do if you miss a deadline

If you miss a deadline, act quickly. Typical steps include:

  • contact HMRC or Companies House as soon as you can to explain the issue
  • file the overdue return and pay any tax due immediately to limit interest and penalties
  • discuss payment plans with HMRC if you cannot pay the full amount straight away

Penalties and interest increase over time, so early engagement usually reduces long-term cost. If you have a reasonable excuse for the delay, record evidence and speak to an adviser – there may be grounds to ask for penalty relief.

Tools and services to help manage the calendar

  • accounting software – automated reconciliations and calendar reminders make filing easier
  • payroll services – reduce risk of late PAYE submissions
  • outsourced bookkeeping – gives you reliable, up-to-date records for VAT and corporation tax
  • a retained accountant or fractional CFO – provides proactive planning around big tax payments

If you want hands-on help we offer Bookkeeping & Xero, Payroll & PAYE and Fractional CFO services to small businesses. Adding these services to your workflow transforms a reactive year-end scramble into steady, predictable compliance.

Practical checklist for directors building a calendar

  • confirm your company accounting reference date and annual filing windows
  • subscribe to HMRC and Companies House alerts for your company
  • reconcile key ledgers monthly and review management accounts quarterly
  • set reminders 6 weeks, 4 weeks and 1 week before each major deadline
  • meet with your accountant at least twice a year to plan for corporation tax and dividend timing

If you would like help with budgeting for tax liabilities, see our Cash Flow Management and Budgeting & Forecasting services.

UK tax and legal accuracy

This article is for informational purposes only and does not constitute professional tax or financial advice. Please speak to a qualified accountant before taking action. Information in this article refers to the 2026/27 tax year and may change. Always confirm specific deadlines and obligations with HMRC and Companies House.

Frequently asked questions

What is a UK company tax deadlines calendar and why do I need one?

A UK company tax deadlines calendar lists the recurring filing and payment dates your company must meet. You need it to avoid penalties, plan cash flow and ensure your bookkeeping and payroll feed returns on time.

When is the corporation tax due date for a limited company?

Corporation tax is payable after your company accounting period ends. Timing depends on the company accounting period and size of the business. Speak to your accountant or check HMRC guidance to confirm your corporation tax due date.

Do directors always need to file a Self Assessment tax return?

Many directors do need to file Self Assessment, especially if they receive salary, dividends, or other taxable income not covered by PAYE. Check the Self Assessment guidance on GOV.UK and use your Personal Tax Account to manage filing: https://www.gov.uk/self-assessment-tax-returns and https://www.gov.uk/personal-tax-account

What are the Companies House filing dates I should track?

The most important Companies House deadlines are for filing statutory accounts and the confirmation statement. These are linked to your company review date and accounting reference date – check Companies House or your company records for the exact windows. For identity verification processes, see: https://www.gov.uk/guidance/verify-your-identity-for-companies-house

What happens if my company cannot pay corporation tax on time?

If you cannot pay on time, contact HMRC as early as possible to discuss payment options. Interest and penalties may still apply, so early engagement is important. Your accountant can help negotiate instalments or advise on cash flow actions.

Summary and next steps

A reliable UK company tax deadlines calendar removes uncertainty and helps directors manage cash flow, reduce penalties and make better business decisions. Start by confirming your accounting reference date, payroll dates and VAT periods, then set recurring reminders and keep your bookkeeping current.

If you want practical help building a calendar and managing compliance, Figures can support you with Bookkeeping & Xero, Payroll & PAYE and Statutory Accounts & Tax. Book a discovery call to discuss a compliance plan tailored to your company: /book a discovery call