This is a summary of the various dates you should be aware of:
Abbreviated annual accounts
To be filed at Companies House within 9 months of the year-end. (Earlier dates apply to the first year).
Confirmation statement - CS01
The confirmation statement (CS01) is prepared at the anniversary of the company’s incorporation, it is then due 28 days after this date.
Corporation Tax Return (CT600)
The Corporation Tax Return (CT600) and annual accounts must be sent to HMRC within 12 months of the year-end. (Earlier dates may apply in the first year).
Payment of Corporation Tax is due 9 months after the year-end. (Earlier dates may apply in the first year).
VAT returns and payment
These are due approximately five weeks after the end of each quarter. As an example:
- Quarter ending 31st March Due by 7th May
- Quarter ending 30th June Due by 7th August
- Quarter ending 30th September Due by 7th November
- Quarter ending 31st December Due by 7th February
P11d & P11d(b)
The P11d and P11d(b) are due after the end of each tax year. They should reach HMRC by 6th July after the end of the tax year.
PAYE and National Insurance
These deductions from salary should be paid 14 days after the end of the period. Assuming that the company is eligible for quarterly payments they will be due by:
- Quarter ending 5th April Payment due by 22nd April
- Quarter ending 5th July Payment due by 22nd July
- Quarter ending 5th October Payment due by 22nd October
- Quarter ending 5th January Payment due by 22nd January
Class 1A National Insurance Contributions - this relates to National Insurance on certain benefits in kind such as company cars. If this applies this payment is due by 22nd July following the end of the tax year.
The personal Self-Assessment Tax Return is normally due with HMRC by 31st January after the end of the tax year.
Any taxes due must be paid by 31st January after the end of the tax year.
Payments on Account
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