this is a summary of the key tax dates and deadlines for small businesses. For specific advice, please contact us. For further information or reading please visit www.hmrc.gov.uk/
| january | 1st | Payment of tax for companies with a 31 March year end |
| 31st | Deadline for Self Assessment Tax Returns | |
| 31st | Balancing payment for previous tax year ending on 5 April | |
| 31st | First payment on account for current tax year ending on 5 April | |
| 31st | Tax due on gains made | |
| 31st | Online filing deadline for Self Assessment Tax Returns | |
| february | 1st | Payment of tax for companies with a 30 April year end |
| march | 1st | Payment of tax for companies with a 31 May year end |
| april | 1st | Payment of tax for companies with a 30 June year end |
| 19th | Final Full Payment Submission (FPS) or Employer Payment Submission (EPS) Deadline | |
| may | 1st | Payment of tax for companies with a 31 July year end |
| 19th | Deadline for Early Year Update (EYU) | |
| 31st | Deadline for distributing P60s to employees | |
| june | 1st | Payment of tax for companies with a 31 August year end |
| july | 1st | Payment of tax for companies with a 30 September year end |
| 6th | P11d deadline for submission to HMRC and distribution to employees | |
| 31st | Second payment on account for tax year finished on previous 5 April | |
| 19th | Payment on benefits and expenses reported on forms P11d (non electronic means) | |
| 22nd | Payment on benefits and expenses reported on forms P11d (electronic means) | |
| august | 1st | Payment of tax for companies with a 31 October year end |
| september | 1st | Payment of tax for companies with a 30 November year end |
| october | 1st | Payment of tax for companies with a 31 December year end |
| 19th | Payment of tax to which a PAYE settlement relates (non electronic means) | |
| 22nd | Payment of tax to which a PAYE settlement relates (electronic means) | |
| 31st | Normal filing deadline for "paper" tax returns | |
| november | 1st | Payment of tax for companies with a 31 January year end |
| december | 1st | Payment of tax for companies with a 28 or 29 February year end |
