HMRC payment deadlines: when to pay each bill
HMRC payment deadlines are different for each tax. VAT is due 1 month and 7 days after your VAT period ends. Corporation Tax is due 9 months and 1 day after your accounting period ends. Your own Self Assessment bill is usually due on 31 January, with a second payment on 31 July only if you make payments on account.
The list below shows how long you get for each bill. Switch it to a made-up company to see example dates, then check your own in your HMRC online account.
Every deadline, and how long you get.
Kofolio counts down the Companies House, Corporation Tax and VAT dates for your company. It does not track PAYE or your personal Self Assessment.
See your company’s VAT, tax and filing dates →VAT
Your VAT return and your VAT payment are due on the same day. The Annual Accounting Scheme and VAT payments on account have different deadlines, which are explained on Pay your VAT bill. Your VAT period is the stretch each return covers, usually 3 months. The deadline still applies on a weekend or bank holiday, so the payment must reach HMRC on or before it.
Example: your period ends on 31 July 2027, so you pay by Tuesday 7 September 2027. If you pay by Direct Debit, HMRC takes the money 3 working days after the deadline, here Friday 10 September 2027.
If you pay a standard VAT bill late, interest is charged from the first day it is overdue and a penalty starts after 15 days.
Pay at Pay your VAT bill. More in VAT return deadlines.
Corporation Tax
You pay 9 months and 1 day after the end of your accounting period, the time your Company Tax Return covers. The return itself is due 12 months after the period ends.
Example: your period ends on 30 September 2026. Pay by Thursday 1 July 2027 and file the return by 30 September 2027.
If the deadline falls on a weekend or bank holiday, the payment must reach HMRC on the last working day before it, unless you pay by Faster Payments.
Instalments are usually only for profits over £1.5 million, or less if you have associated companies.
If you pay late, HMRC may charge interest.
Pay at Pay your Corporation Tax bill. More in Corporation Tax due date.
Self Assessment (you, personally)
Your bill for the last tax year is usually due on 31 January. Payments on account are payments towards your next bill, usually half of what you owed last year. The second one is due on 31 July. You do not need them if last year's bill was under £1,000, or if you paid more than 80% of your tax outside Self Assessment, for example through your tax code.
Example: your bill for the 2025 to 2026 tax year is £4,000 and you made no payments on account last year. By 31 January 2027 you pay £4,000 plus a first payment on account of £2,000. By 31 July 2027 you pay a second payment on account of £2,000.
31 January 2027 is a Sunday and 31 July 2027 is a Saturday. GOV.UK says to make sure the payment reaches HMRC on the last working day before, so Friday 29 January 2027 and Friday 30 July 2027. Faster Payments and card payments are excluded from that advice.
If you pay late, you are charged interest and may be charged a penalty.
Pay at Pay your Self Assessment tax bill.
PAYE and National Insurance
PAYE is the tax and National Insurance you take from employees' pay. You pay by the 22nd of the next tax month if you pay monthly, or by the 22nd after the end of the quarter if you pay quarterly (you may be able to, if you usually pay under £1,500 a month). A tax month starts on the 6th. A cheque must reach HMRC by the 19th.
Example: GOV.UK's own quarterly example is 22 July for the 6 April to 5 July quarter. Monthly, the bill for 6 November to 5 December 2026 is due on 22 December 2026.
If you pay late, you may have to pay interest and penalties.
Pay at Pay employers' PAYE.
Class 1A National Insurance
Class 1A is paid on work benefits you give employees, such as a company mobile phone. It is due by 22 July for the previous tax year, or 19 July by post, and late payment may bring interest and penalties. Pay Class 1A
Confirmation statement
This one is a Companies House fee, not an HMRC bill. You file within 14 days after your review period ends, and it costs £50 online. Example: your statement date is 4 January 2027, so you file by 18 January 2027. More in confirmation statement due date.
If you cannot pay on time
If a bill is already overdue, you may be able to set up a payment plan to pay it in monthly instalments, and HMRC checks that the plan is affordable. You must be authorised to set up a Direct Debit. On VAT, GOV.UK calls this a Time to Pay arrangement and says it can mean lower, or no, late payment penalties. See If you cannot pay your tax bill on time.
How long the money takes to arrive
| How you pay | How long it takes |
|---|---|
| Faster Payments | Same or next day |
| Bacs | 3 working days |
| Direct Debit | 3 working days if set up for HMRC before, 5 if not. VAT is taken 3 working days after the deadline |
| Debit or corporate credit card | Same or next day |
Keep the dates in one place
Kofolio shows the Companies House, Corporation Tax and VAT dates for a company you save, free, with a live calendar feed and optional reminder emails. It does not track PAYE or your personal Self Assessment, and it does not file or pay anything for you. Find your company
Frequently asked questions
When do I pay VAT?
1 month and 7 days after your VAT period ends, the same day the return is due.
When is Corporation Tax due to be paid?
9 months and 1 day after your accounting period ends.
What is the PAYE payment deadline on the 22nd?
The 22nd of the next tax month if you pay monthly, or the 22nd after the quarter ends if you pay quarterly.