31 October - for paper returns for tax year ended 5 April

Payment of tax is due by 31 January the following year, including payment on account if applicable.

 

31 January - for tax year ended 5 April the previous year

This is the deadline for online returns and is also the deadline for payment of tax if applicable. If the liability is over £1,000, a payment on account will be due.

 

                                                       31 July - 2nd payment on account due if applicable.

 

 

Overdue payments, both after 31 January & 31 July, are subject to interest charges



 

 

 

 

Corporation Tax, for limited companies, is due 9 months and one day after the end of the accounting period. For example, if the accounting period ends on 31 March, Corporation Tax is due on or before 1 January the following year.