waituntil

UK tax & financial deadlines

HMRC Self Assessment, PAYE, Corporation Tax and VAT.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Corporation Tax payment and return

    CT600
    File & pay

    Pay 9 months and 1 day after the end of the accounting period; file the CT600 within 12 months of it.

    Due dates depend on your company's accounting period, so there is no single calendar date.

    Applies to: UK limited companies (profits up to £1.5m — larger companies pay in instalments)

    Authority: HM Revenue & CustomsGOV.UK — HMRCLast checked Sunday 4 October 2026

  • VAT return and payment

    File & pay

    Usually 1 calendar month and 7 days after the end of each VAT period.

    Due dates follow your own VAT accounting periods.

    Applies to: VAT-registered businesses

    Different rules apply to the Annual Accounting Scheme and payments on account.

    Authority: HM Revenue & CustomsGOV.UK — HMRCLast checked Sunday 4 October 2026