Keeping track of the tax deadlines that apply to your business can be tricky. Here you can download a quick reference calendar and establish the key deadlines that might affect you.

Key Tax Deadlines Calendar 

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

Quarterly PAYE/NICs payments to clear to HMRC by the following dates if paying by approved electronic methods:

quarter 1 – 22 July 2013 (for quarter ended 5 July)
quarter 2 – 22 October 2013 (for quarter ended 5 October)
quarter 3 – 22 January 2014 (for quarter ended 5 January)
quarter 4 – 22 April 2014 (for quarter ended 5 April)

(for non-electronic payments the deadline is the 19th)

For full details go to

Variable Dates

Payroll Summaries

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: 

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 accounts-for-limited-company

VAT deadlines

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


For full details about Self Assessment tax return deadlines and penalties go to:

PAYE penalties for the tax years go to: