The Limited Company Director’s Tax Calendar: Key Deadlines

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Last updated 23 October 2026. Written by the Limited Company Accountant UK team, part of Accotax. Figures are for the 2026/27 tax year; always check GOV.UK for the latest rates.

Short answer: Limited company directors have recurring deadlines across Companies House and HMRC: accounts nine months after year end, Corporation Tax payment nine months and one day after year end, a return within twelve months, a confirmation statement every year, Self Assessment on 31 January, plus VAT and PAYE dates. Missing any can trigger automatic penalties.

Key facts

Accounts	9 months after year end
Corporation Tax payment	9 months and 1 day after year end
CT600 return	12 months after year end
Confirmation statement	Every 12 months
Self Assessment	31 January online

Why a deadline calendar helps

A limited company has two regulators and many separate dates. Companies House cares about statutory accounts and confirmation statements, while HMRC cares about Corporation Tax, VAT, PAYE and your personal tax. Penalties are mostly automatic, and some, such as late filing of accounts, start at £150 and rise sharply. A single calendar showing every date, with reminders a few weeks before, is one of the cheapest ways to protect your business from avoidable fines and stress.

Company year-end deadlines

Your accounting reference date is fixed when the company is formed. Statutory accounts must be filed at Companies House within nine months of the year end. Corporation Tax is due nine months and one day after the year end, and the Company Tax Return, CT600, with accounts and computations, is due within twelve months. Larger companies pay in instalments. Work out your own dates and enter them in a diary on the day you read this.

Confirmation statement

Every company must file a confirmation statement at least once every twelve months to confirm key details such as the registered office, directors, shareholders and SIC codes. The date is set by the anniversary of incorporation or the last statement. There is a filing fee, and the company can be struck off if it repeatedly fails to file. Check your next due date on the Companies House register and set a reminder a month earlier.

VAT return and payment dates

VAT-registered companies usually file quarterly returns through Making Tax Digital compatible software. The return and payment are due one calendar month and seven days after the end of the VAT period. Annual Accounting and Flat Rate Scheme users have different payment patterns. Direct Debit payments are collected a few days later, so make sure funds are available. Late returns and payments can lead to points and financial penalties.

PAYE and payroll dates

If you run payroll, you must send a Full Payment Submission on or before each pay date. Tax and National Insurance are due by the 22nd of the following month if paid electronically, or the 19th by cheque. Quarterly payers use different dates. At the end of the tax year, final submissions are due by 5 April and P60s by 31 May. P11D forms for benefits are due by 6 July, with any Class 1A National Insurance payable by 22 July.

Self Assessment dates for directors

Most directors must file a Self Assessment return to report dividends, salary and other income. The tax year ends on 5 April. Register by 5 October following the end of the tax year if it is your first return, file paper returns by 31 October and online returns by 31 January. Payment of tax due is also by 31 January, with payments on account due on 31 January and 31 July where applicable.

Quarter-by-quarter planning

Spreading tasks through the year makes deadlines manageable. In spring, finalise payroll for the year, review dividends and pension contributions before 5 April, and use remaining allowances. In summer, prepare P11D forms and update the bookkeeping. In autumn, check profit for the year end and plan equipment purchases. In winter, collect records for Self Assessment, pay January tax and review the company year-end. Ask your accountant for a customised calendar.

Year-end planning checkpoints

A few weeks before year end, review profit, consider pension contributions, equipment purchases, bonus decisions and dividends. Ensure the director’s loan account is in good order, since overdrawn balances at year end can lead to a tax charge if not repaid within nine months. Collect bank statements, invoices and receipts so your accountant can prepare accounts quickly, which often reduces fees and filing risk.

Penalties for missing deadlines

Late accounts at Companies House begin at £150 for private companies and increase the longer they are late. HMRC charges £100 for a late CT600, rising with time, plus interest on unpaid tax. Late VAT returns and payments use a points-based system, and late payroll submissions can be fined monthly. Individuals face penalties for late Self Assessment too. Setting reminders is cheaper than appealing penalties after the event.

Using software and your accountant

Accounting software and HMRC online services can send reminders, and your accountant will usually track statutory dates for you. Share a copy of your calendar with your accountant and check each quarter that nothing has changed, such as a new VAT period or a different year end. Make sure someone always has access to the Companies House authentication code and government gateway logins, so filing is never delayed.

A sample 12-month calendar

For a company with a 31 March year end and a 5 April personal tax year, April brings the new tax year and updated thresholds. May includes P60s. June is a good time to start preparing accounts. July covers P11D submissions and Class 1A payments, plus the second Self Assessment payment on account on 31 July. October includes registering for Self Assessment if needed. December is the moment to plan year-end tax and dividends. December 31 is the last day to file online returns for the 31 January deadline, which is also when the tax is due. January and February cover Self Assessment and the first payment on account, while March is the final chance to use allowances before the year end.

Tools to automate reminders

Calendar apps, accounting software and HMRC online services can all send alerts. Create repeating events for each filing with a reminder four weeks, two weeks and three days before the date. Add notes explaining what documents are needed so you or your bookkeeper can prepare in advance. Share events with your accountant for double protection.

What to do if you miss a deadline

Act quickly. File the late return as soon as possible to stop penalties escalating, pay what you can, and contact HMRC or Companies House if you have a reasonable excuse. Genuine reasons, such as serious illness or a bereavement, may lead to a penalty being cancelled on appeal. Keep evidence, and then update your calendar so the same date does not catch you out again.

Special situations: new companies and year-end changes

A newly formed company has its first deadlines set by its incorporation date and first accounting period, so check the Companies House record soon after forming. If you change the accounting reference date, all later due dates move accordingly. Companies that are dormant, in liquidation or being struck off have different obligations, and these should be confirmed with your accountant.

Frequently asked questions

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