UK filing deadline guides

Plain-English explainers for every filing deadline a UK accountant or bookkeeper needs to track. What it is, when it's due, what happens if you miss it.

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Confirmation statement deadline (UK) ›

The confirmation statement is due within 14 days of a UK company's confirmation date. Here's exactly what it is, when it's due, and what happens if you miss it.

Annual accounts deadline (UK) ›

Annual accounts are due 9 months after the financial year end for private UK companies, 6 months for public companies. Penalties start at £150 and reach £1,500.

Corporation Tax return (CT600) deadline ›

The CT600 is due 12 months after the end of the accounting period. The Corporation Tax payment itself is due earlier — 9 months and 1 day after the period end.

Corporation Tax late filing penalties: the 2026 increase ›

CT600 late-filing penalties increased from 1 April 2026: first-day penalty is now £200 (was £100), with £400 at three months and £1,000/£2,000 for three consecu…

VAT return deadline (UK) ›

Standard UK VAT returns are due 1 month and 7 days after the end of each VAT quarter. Stagger 1 (Mar/Jun/Sep/Dec), stagger 2 (Apr/Jul/Oct/Jan), or stagger 3 (Ma…

RTI submission deadline (FPS / EPS) ›

Full Payment Submissions (FPS) must reach HMRC on or before each pay day. Employer Payment Summaries (EPS) are due by the 19th of the following month.

P11D filing deadline (6 July) ›

P11D and P11D(b) forms reporting expenses and benefits provided to employees are due to HMRC by 6 July each tax year.

Class 1A NIC payment deadline (22 July) ›

Class 1A NIC on benefits in kind reported on the P11D(b) is due to HMRC by 22 July (postal payment 19 July) following the end of the tax year.

Self Assessment deadline (31 January) ›

The online Self Assessment return and balancing payment are due to HMRC by 31 January following the end of the tax year (5 April).

Self Assessment second payment on account (31 July) ›

The second Self Assessment payment on account is due to HMRC by 31 July. Late payment attracts a 5% surcharge after 30 days.

Self Assessment registration deadline (5 October) ›

New self-employed taxpayers must register for Self Assessment by 5 October following the end of the tax year in which they started trading.

MTD ITSA quarterly update deadline ›

MTD ITSA quarterly updates are due 7 August, 7 November, 7 February and 7 May. Deadlines for the April 2026 cohort, explained.

MTD ITSA final declaration deadline (31 January) ›

The MTD ITSA final declaration replaces the SA100 for mandated taxpayers and is due to HMRC by 31 January following the tax year.

Pension automatic re-enrolment deadline (every 3 years) ›

UK employers must complete pension re-enrolment every three years from their staging date. Re-declaration of compliance is due within 5 months.

Charity Commission annual return deadline ›

UK charities with income above £10,000 must file an annual return with the Charity Commission within 10 months of the end of the financial year.

CIS monthly return deadline (19th of the month) ›

Construction Industry Scheme (CIS) contractors must file a monthly return with HMRC by the 19th of the month following the end of the tax month.

ECCTA identity verification and authorised-filer readiness ›

Track ECCTA identity-verification, ACSP, authorised-agent filing, and software-only accounts filing readiness without treating PenaltyProof as a verifier or fil…

Dormant company accounts deadline ›

Dormant companies must still file dormant accounts (DCA) annually at Companies House — 9 months after the accounting reference date for private companies.

Companies House late filing penalty (full schedule) ›

Late annual accounts at Companies House attract penalties from £150 (1 month late) to £1,500 (over 6 months) for private companies, doubled for public companies…

PSC statement update deadline (14 days) ›

PSC register changes must reach Companies House within 14 days. What starts the clock, which forms to file (PSC01, PSC03, PSC07), the risks of missing it — and …

Confirmation statement late filing — consequences ›

Missing the confirmation-statement deadline doesn't trigger an automatic monetary penalty — but persistent failure leads to Companies House striking off the com…

Registered email address requirement (ECCTA) ›

From 4 March 2024, all UK companies must have a registered email address on file with Companies House. New companies provide it at incorporation; existing compa…

One inbox for every UK filing deadline.

PenaltyProof emails you 30, 14, and 7 days before every deadline above — for every client on your list.