UK Tax Year Dates: Your Complete Compliance Calendar

Q1 — April to June

The start of the financial year. A busy period for finalising last year's accounts, updating budgets, and submitting any outstanding self-assessment payments.

Key activities include:

• VAT return and payment for quarter ending 31 March (due 7 May)
• P60s issued to employees by 31 May
• Review and update budgets for the new financial year
• Begin annual accounts preparation for businesses with a 31 March year-end

Q2 — July to September

Mid-year review time. A good checkpoint for forecasting, reviewing cash flow, and ensuring VAT returns are on track.

Key activities include:

• Second payment on account for self-assessment due 31 July
• VAT return and payment for quarter ending 30 June (due 7 August)
• P11D and P11D(b) submissions due 6 July (benefits in kind)
• Class 1A NIC payment due 22 July
• Review cash flow and working capital ahead of Q3

Q3 — October to December

Year-end planning begins. Corporation tax deadlines fall here for many businesses, and audit preparation often kicks off.

Key activities include:

• VAT return and payment for quarter ending 30 September (due 7 November)
• Corporation Tax payment due for companies with a 31 December year-end
• Autumn Budget typically announced — review any tax changes
• Begin year-end audit preparation
• Review capital allowances and consider year-end purchases

Q4 — January to March

The final push. Self-assessment deadlines, payroll year-end prep, and closing out the books before 5 April.

Key activities include:

• Self-assessment tax return and balancing payment due 31 January
• VAT return and payment for quarter ending 31 December (due 7 February)
• Payroll year-end preparation — reconcile payroll records
• Final opportunity to make pension contributions before 5 April
• Close out the books and prepare for the new financial year.

Missing a deadline costs money. Here's what to track across the four main reporting obligations.

Companies House deadlines

Annual accounts: private companies have 9 months after their accounting period end to file; public companies have 6 months.

HMRC deadlines UK

Company Tax Return (CT600): must be filed within 12 months of the end of the accounting period.

Corporation Tax payment: due 9 months and 1 day after the end of the accounting period — note that this falls before the filing deadline.

Self Assessment deadlines

Online return: 31 January following the end of the tax year.

Paper return: 31 October following the end of the tax year.

PAYE deadlines

Final PAYE submission: due by 19 May following the end of the tax year.

Within the tax year window, you will have recurring obligations to HMRC. Here's what falls due and when.

Self Assessment

For individuals, sole traders, and partners in a business partnership.

• Register for Self Assessment by 5 October, following the end of the tax year (if filing for the first time)
• Submit paper return by 31 October
• Submit online return by 31 January
• Pay any balancing payment by 31 January
• First payment on account due 31 January
• Second payment on account due 31 July

PAYE

For employers running payroll.

• Submit Full Payment Submission (FPS) on or before each payday
• Submit Employer Payment Summary (EPS) by the 19th of the following month, where applicable
• Pay PAYE and National Insurance to HMRC by the 19th of the following month (22nd if paying electronically)
• Submit final FPS for the tax year and declare it as the last submission
• Issue P60s to all employees by 31 May
• Submit P11D (benefits in kind) by 6 July
• Pay Class 1A NICs by 22 July
• Final PAYE return due 19 May

VAT Returns

For VAT-registered businesses.

• Most businesses file quarterly — due one month and seven days after the end of each VAT period
• Businesses on the Annual Accounting Scheme submit one return per year
• Businesses on the Monthly Returns scheme submit every month
• All VAT returns must be submitted via Making Tax Digital (MTD)-compatible software
• VAT payment due on the same date as the return (direct debit payments taken three days later)

Managing HMRC deadlines, VAT returns, and year-end obligations across multiple clients leaves little room for error. The right finance software automates reminders, supports MTD-compliant submissions, and maintains a clear audit trail, giving you confidence that everything is filed accurately and on time. Access brings all of this together in one place, so your team isn't juggling disconnected tools at the busiest points in the financial calendar.

As reporting requirements grow more complex, particularly with MTD for ITSA rolling out from April 2026, having systems that keep pace with regulatory change matters. Good software doesn't just store data, it keeps your practice organised, your clients informed, and your submissions on the right side of HMRC. Many organisations are also looking to automate their year-end close process to improve accuracy, reduce manual workloads, and maintain greater visibility across financial reporting activities.