Deadlines
UK filing deadlines and tax deadlines in plain English
Use these tables as a quick guide to the main UK filing dates, then open the related guide for a fuller explanation, penalties and official references.
Important: FilingFriend provides general informational guidance about UK filing requirements. It does not provide tax, accounting, or legal advice. Always confirm requirements with HMRC or Companies House.
Last reviewed on 16 March 2026. Always confirm the exact rule on HMRC or Companies House if your circumstances are unusual.
Self Assessment
Core HMRC filing and payment dates for sole traders and others who file through Self Assessment.
| Deadline | Timing | Who it affects | Source | Urgency |
|---|---|---|---|---|
Register for Self Assessment If you need to file for the first time, HMRC says you must tell them by 5 October after the end of the tax year in which you became liable. | 5 October after the end of the relevant tax year | New Self Assessment filers | HMRC: Register for Self Assessment | High |
Paper Self Assessment return HMRC's paper deadline is earlier than the online deadline, so paper filers need to be ready sooner. | 31 October after the end of the tax year | Taxpayers filing on paper | HMRC: Self Assessment tax returns deadlines | Medium |
Online Self Assessment return and balancing payment This is HMRC's main online filing deadline and is also the usual deadline for the balancing payment. | 31 January after the end of the tax year | Online Self Assessment filers | HMRC: Self Assessment tax returns deadlines | High |
Second payment on account If payments on account apply to you, HMRC says the second payment is usually due on 31 July. | 31 July | Self Assessment taxpayers who make payments on account | HMRC: Self Assessment tax returns deadlines | High |
Limited Companies
The main Companies House and HMRC deadlines most small limited companies need to track.
| Deadline | Timing | Who it affects | Source | Urgency |
|---|---|---|---|---|
File annual accounts with Companies House The company year end drives this deadline, so directors should record it as soon as the year end is fixed. | Usually 9 months after the company financial year ends | Private limited companies | GOV.UK: Running a limited company | High |
File confirmation statement Companies House says you must file at least one confirmation statement every 12 months and it must usually be filed within 14 days of the review period end. | At least every 12 months and within 14 days of the review period end | Limited companies and LLPs | Companies House: File your confirmation statement | High |
Pay Corporation Tax HMRC's standard rule means payment is usually due before the Company Tax Return deadline. | Usually 9 months and 1 day after the accounting period ends | Limited companies | HMRC: Corporation Tax | High |
File Company Tax Return This is the normal HMRC return deadline for Corporation Tax and it is separate from the Companies House accounts deadline. | Usually 12 months after the accounting period ends | Limited companies | HMRC: Company Tax Return | High |
VAT
Standard VAT return and payment timing for VAT-registered businesses using HMRC's normal timetable.
| Deadline | Timing | Who it affects | Source | Urgency |
|---|---|---|---|---|
Submit VAT Return and pay VAT HMRC uses the same standard timing rule for the return and the payment, though the actual date depends on your VAT period end. | Usually 1 calendar month and 7 days after the VAT period ends | VAT-registered businesses | HMRC: Submit VAT Returns | High |
Check your VAT accounting periods The due date depends on the accounting periods on your VAT account, so confirm the period end before relying on a diary reminder. | Before each submission cycle | VAT-registered businesses | HMRC: VAT guide | Medium |
Landlords
The main dates landlords usually need to watch for property income reporting and Making Tax Digital.
| Deadline | Timing | Who it affects | Source | Urgency |
|---|---|---|---|---|
Register for Self Assessment if you need to file Landlords who need Self Assessment follow HMRC's standard registration deadline if they are new to the system. | 5 October after the end of the relevant tax year | Landlords filing for the first time | HMRC: Register for Self Assessment | High |
Online Self Assessment return and balancing payment Many landlords report rental profits through Self Assessment and therefore follow the standard online filing deadline. | 31 January | Landlords using Self Assessment | HMRC: Self Assessment tax returns deadlines | High |
Second payment on account Landlords using Self Assessment may also need to make payments on account if HMRC's rules bring them into scope. | 31 July | Landlords who make payments on account | HMRC: Self Assessment tax returns deadlines | High |
Making Tax Digital for Income Tax first stage HMRC says landlords with qualifying income over GBP50,000 will be brought into Making Tax Digital for Income Tax from 6 April 2026. | 6 April 2026 for qualifying income over GBP50,000 | Landlords within HMRC's first MTD threshold | HMRC: Check if you need to use MTD for Income Tax | Medium |
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Quick questions
Are these dates the same for every business?
No. Some dates are fixed and some depend on the period end shown in your HMRC or Companies House records.
Why are landlords listed separately if they use Self Assessment?
Because landlords often need the main Self Assessment dates alongside property-income specific guidance and Making Tax Digital changes.