Key deadlines and thresholds 2026 to 2027: four short summaries compiled by Noetava from GOV.UK guidance. Each names the GOV.UK page it comes from; that page is the authority.


Limited company deadlines: annual accounts, Corporation Tax payment, Company Tax Return and confirmation statement (Noetava summary of GOV.UK guidance)

Compiled by Noetava from the GOV.UK pages named after each point, so the general rule and date a client asks for is stated once in plain words. The GOV.UK page is the authority; check it for exceptions and penalties.

When are a limited company's annual accounts due? File annual accounts with Companies House 9 months after your company's financial year ends. (Accounts and tax returns for private limited companies)

When must a new company file its first accounts? A company's first accounts are due 21 months after the date you registered (incorporated) with Companies House. The first accounts usually cover more than 12 months, from the day the company was set up to its accounting reference date, but the filing deadline for them is 21 months after incorporation. (Accounts and tax returns for private limited companies)

When do I pay Corporation Tax? You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period, or tell HMRC that your limited company does not owe any. Your accounting period is usually your financial year. Companies with taxable profits of up to £1.5 million pay in one payment by that deadline; only companies with taxable profits of more than £1.5 million must pay their Corporation Tax in instalments. (Pay your Corporation Tax bill; Pay Corporation Tax if you're a large company)

Company Tax Return deadline: the deadline for your return is 12 months after the end of the accounting period it covers. (Company Tax Return obligations)

Worked example for a 31 March 2026 year end with profits under £1.5 million: annual accounts due at Companies House by 31 December 2026 (9 months after the year end); Corporation Tax due by 1 January 2027 (9 months and 1 day after the accounting period ends); Company Tax Return due by 31 March 2027 (12 months after the accounting period ends). (Dates worked from the rules above)

Confirmation statement deadline: you must review your records and file at least one confirmation statement every 12 months. You can file your statement up to 14 days after the review period has ended. It costs £50 to file your confirmation statement online, or £110 to file a paper form CS01 by post. (Filing your company's confirmation statement)

Corporation Tax rates: the Corporation Tax rate for company profits is 25%. If your company made a profit of £50,000 or less, you'll pay the small profits rate, which is 19%. You may be entitled to Marginal Relief if your profits were between £50,000 and £250,000; both thresholds are proportionately reduced for short accounting periods and by the number of associated companies. (Corporation Tax rates, expenses and reliefs)


VAT registration threshold, VAT deregistration threshold and registration deadline (Noetava summary of GOV.UK guidance)

Compiled by Noetava from the GOV.UK pages named after each point, so the threshold or date a client asks for is stated once in plain words. The GOV.UK page is the authority; check it for exceptions and penalties.

VAT registration threshold: you must register for VAT if your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold), or you expect your taxable turnover to go over £90,000 in the next 30 days. (Register for VAT)

VAT registration deadline: you have to register within 30 days of the end of the month when you went over the threshold. Your effective date of registration is the first day of the second month after you go over the threshold. If you expect to go over the threshold in the next 30 days, you have to register by the end of that 30-day period. (Register for VAT)

VAT deregistration threshold, also called the cancellation or de-registration limit: if your taxable turnover falls below £88,000 you can ask HM Revenue and Customs (HMRC) to cancel your registration. The registration threshold is £90,000 and the deregistration threshold is £88,000. (Register for VAT; How VAT works)


Self Assessment deadlines, payments on account, record keeping and Making Tax Digital start dates (Noetava summary of GOV.UK guidance)

Compiled by Noetava from the GOV.UK pages named after each point, so the date or figure a client asks for is stated once in plain words. The GOV.UK page is the authority; check it for exceptions and penalties.

Registering for Self Assessment: you must tell HMRC by 5 October if you need to complete a tax return for the previous tax year and have not sent one before. (Self Assessment tax returns)

Self Assessment return and payment deadlines for the 2025 to 2026 tax year: HMRC must receive your paper tax return by 11:59pm on 31 October 2026; you must submit your online tax return by 11:59pm on 31 January 2027; you must pay the tax you owe by 11:59pm on 31 January 2027. In general: paper return by 31 October, online return by 31 January, pay your Self Assessment bill by 31 January. (Self Assessment tax returns)

Payments on account: these payments are due by midnight on 31 January and 31 July. You do not have to make payments on account if the amount of tax you owed last year was less than £1,000, or last year you paid more than 80% of the tax you owed outside of Self Assessment, for example through your tax code. (Understand your Self Assessment tax bill)

Business records if you're self-employed: you must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year. (Business records if you're self-employed)

Making Tax Digital for Income Tax start dates: when you need to start depends on your qualifying income within a tax year. If your qualifying income is over £50,000 for the 2024 to 2025 tax year, you should have started using Making Tax Digital for Income Tax from 6 April 2026; over £30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027; over £20,000 for the 2026 to 2027 tax year, you will need to use it from 6 April 2028. (Find out if and when you need to use Making Tax Digital for Income Tax)


Employer PAYE payment deadlines, year-end forms (P60 and P11D) and the Employment Allowance (Noetava summary of GOV.UK guidance)

Compiled by Noetava from the GOV.UK pages named after each point, so the date or figure an employer asks for is stated once in plain words. The GOV.UK page is the authority; check it for exceptions and penalties.

Paying PAYE to HMRC: pay by the 22nd of the next tax month if you pay monthly, or the 22nd after the end of the quarter if you pay quarterly (for example 22 July for the 6 April to 5 July quarter). If you pay by cheque through the post, it must reach HMRC by the 19th of the month. (Pay employers' PAYE)

Year-end forms: if someone is working for an employer on 5 April, the employer must give them a P60 by 31 May. You must report expenses and benefits (P11D) to HMRC by 6 July. (Your P45, P60 and P11D; Payroll annual reporting and tasks)

Employment Allowance: eligible employers can claim up to £10,500 off their employer's National Insurance. (Employment Allowance)