Accounts and Tax Calendar

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 Inland Revenue.	Individuals and partnerships
9 months after company year-end	Corporation tax for the year to be paid	Companies only
10 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 the Inland Revenue, 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 Customs & Excise, together with VAT due	VAT registered individuals, partnerships and companies
January 31st	Tax Return for the previous year ended 5th April to be filed with the Inland Revenue	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 the Inland Revenue	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 the Inland Revenue	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
19th of each month	PAYE and NI for the previous month to be paid to the Inland Revenue	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 the Inland Revenue if any interest paid with income tax deducted at source	Companies only