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When do I pay HMRC?

Corporation Tax, VAT and a director’s Self Assessment each have their own payment date. Pick the month your company year ends, and your VAT quarters if you are VAT registered, and see the next dates in order.

Which month does your company year end in?
The month your company accounts run to. On Companies House it is the month in “Next accounts made up to”. It is not the month the company was set up. We use the last day of the month.
VAT
Your quarter months are in your VAT online account and on each VAT Return. Monthly and annual returns have other dates: see the VAT return deadline tool.

Pick your year end month to see your payment dates.

How each date is worked out

  • Corporation Tax: 9 months and 1 day after your accounting period ends.
  • VAT: one calendar month and 7 days after each VAT period ends. This tool covers quarterly returns, in the three usual quarter groups.
  • Self Assessment:31 January and 31 July, the next of each. Payments on account are usually half of last year’s bill, and your Self Assessment statement shows what you owe.
  • PAYE: the 22nd of each month, shown as a line because it repeats.

What this does not cover

It does not work out amounts, filing deadlines, VAT Annual Accounting or Payments on Account dates, or large company instalments. It is a date calculator and not tax advice.

Questions people ask

When do I pay Corporation Tax?

Usually 9 months and 1 day after the end of your accounting period. For a year end of 31 March, that is 1 January the next year. This is the payment date, which comes before the date the CT600 return is due.

When do I pay VAT?

By the deadline shown on your VAT return, which for most businesses is one calendar month and 7 days after the end of the VAT period. Annual Accounting and Payments on Account have different deadlines, so this tool does not work those out.

When are Self Assessment payments due?

Usually 31 January for any tax you owe for the previous tax year (the balancing payment) and your first payment on account, and 31 July for your second payment on account.

When do I pay PAYE?

By the 22nd of the month if you pay electronically. If you pay by cheque, the payment must reach HMRC by the 19th.

Is the accounting period end the same as my incorporation date?

No. It is the last day of the period your company accounts cover.

What if the date falls on a weekend?

Card payments are accepted on the day you make them, even on a weekend or bank holiday. Other methods take working days to arrive, so pay earlier. The money must reach HMRC by the deadline.

Sources

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