Monthly repeat dates
Construction Industry Scheme (CIS) deadlines
Monthly returns – the 19th of each month.
Online payments – the 22nd of each month (or the 19th for non-electronic payments).
PAYE and Class 1 NIC deadlines
Monthly payment of PAYE/Class 1 NICs by approved electronic methods – the 22nd of each month (or the 19th for non-electronic payments).
Quarterly repeat dates
PAYE/NICs payment deadlines
For full details go to
Employers report their payroll information by submitting Full Payment Submissions (FPS) and Employer Payment Summaries (EPS). These submissions and other returns and reports are sent directly to HMRC using payroll software, or, if suitable, HMRC’s Basic PAYE Tools.
Find out more at: www.hmrc.gov.uk/payerti/getting-started/payroll-summaries.htm
Corporation Tax deadlines
The amount of Corporation Tax that businesses pay is normally calculated nine months and a day after the end of a company’s accounting period end date. The actual date depends on your company’s particular accounting period end date. For guidance you may wish to go to www.gov.uk/prepare-file-annual- accounts-for-limited-company
There are no fixed times of the year for paying VAT and each business is different. Depending on the type of business you are in and some of the choices that you make, you might pay (or claim) VAT monthly, quarterly or annually. You can find out more at www.gov.uk/vat-returns/deadlines
For full details about Self Assessment tax return deadlines and penalties go to: www.hmrc.gov.uk/sa/deadlines-penalties.htm
PAYE penalties for the tax years go to: www.hmrc.gov.uk/payerti/end-of-year/payepenalties.htm