Date     Event                         Applies to                                       ==========     ================ ============================= Business year-end Accounts to be prepared to this date Individuals, partnerships and companies ==========   ================ ============================= 3 months after commencing self-employment Self-employment to be notified to HMRC Individuals and partnerships ========== ================ ============================= 9 months after company year-end Corporation tax for the year to be paid Companies only ========== ================ ============================= 9 months after company year-end Company accounts for the year to be filed with Companies House Companies only ========== ================ ============================= 12 months after company year-end Company accounts for the year to be filed with HMRC, together with corporation tax return form CT600 Companies only ========== ================ ============================= Annually on anniversary of company incorporation Annual Return showing details of Company Directors, Secretary and Shareholders to be filed with Companies House, within 28 days, together with filing fee Companies only ========== ================ ============================= Quarterly (unless monthly or annual accounting opted for) VAT Return to be filed with HMRC, together with VAT due VAT registered individuals, partnerships and companies ========== ================ ============================= January 31st Online Tax Return for the previous year ended 5th April to be filed with HMRC Individuals and partnerships ========== ================ ============================= January 31st Balance of income tax for the previous year ended 5th April to be paid Individuals and partnerships ========== ================ ============================= January 31st First income tax payment on account to be made for the current year ending 5th April, if applicable Individuals and partnerships ========== ================ ============================= April 19th Any arrears of PAYE and National Insurance due for the year ended 5th April to be paid Individuals, partnerships and companies who pay wages or salaries ========== ================ ============================= May 19th Employer’s PAYE return form P35 for the year ended 5th April to be filed with HMRC Individuals, partnerships 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 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 HMRC Individuals, partnerships 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 and companies who provide benefits in kind or reimbursement of expenses to directors or employees ========== ================ ============================= July 31st Second income tax payment on account to be made for the year ended 5th April, if applicable Individuals and partnerships ========== ================ ============================= October 31st Paper Tax Return for the previous year ended 5th April to be filed with HMRC Individuals and partnerships ========== ================ ============================= 19th of each month PAYE and NI for the previous month to be paid to HMRC Individuals, partnerships 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 HMRC if any interest paid with income tax deducted at source Companies only ========== ================ =============================