Key Tax Return Dates

Published / Last Updated on 14/08/2014

Key Tax Return Dates

Meeting statutory deadlines:

Today's business world is strewn with Government imposed statutory deadlines and filing requirements.

Individuals in business are under pressure to comply with such deadlines and the incidence of fines and interest on late payments and surcharges are increasing rapidly.

To assist in meeting relevant obligations, businessmen and women can utilise the services of an accountant to cut down the potential risk of misfiling or missing statutory deadlines.

Engagement in this way can give managers a degree of comfort that exposure to penalties on detailed and far reaching legislation is minimised.

Summary of some notable filing dates and deadlines (together with consequences of a breach):


  • Self-Assessment Return to be filed by 31 January following end of tax year. Breach - £100 fine.
  • Tax liabilities payable 31 January and 31 July.  Breach - Interest on late payment.

Small Companies:

  • Accounts to be filed 10 months after year end.  Breach - £100 fine.
  • Corporation tax return to be filed 12 months after the year end. Breach - £100 fine.
  • Payment of corporation tax 9 months after the year end.  Breach - Interest on late payment.
  • VAT Returns     To be filed 1 month from reporting date with relevant payment included.  Breach - Surcharges and interest on late payment.


  • End of year returns to be filed with the Inland Revenue by 19 May following tax year. Breach -  £100 fine per month late.
  • P11D forms to be submitted to the Inland Revenue. Breach - As yet no penalty.

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