How the result is calculated

For an established private limited company, the standard accounts deadline is nine months after the financial year end. First accounts are normally due 21 months after incorporation.

The standard Corporation Tax payment date shown is nine months and one day after the accounting period ends for taxable profits up to £1.5 million. The Company Tax Return date is 12 months after that period ends.

A standard VAT deadline is one calendar month and seven days after the VAT period ends. Electronic monthly PAYE is shown as the 22nd of the following month. Self Assessment dates are generated from the tax-year end selected.

What the result cannot establish

  • This is an orientation tool, not tax or legal advice.
  • Large companies, groups, unusual accounting periods, VAT schemes, late registrations and HMRC notices can change a deadline.
  • Always confirm the date in the relevant Companies House or HMRC account before acting.

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Frequently asked questions

Does this checker know my official filing date?

No. It calculates the standard rule from the dates you enter. Confirm the official deadline in your Companies House or HMRC account.

Why are Corporation Tax payment and the Company Tax Return on different dates?

They are separate obligations. Under the standard rule, payment is usually due before the Company Tax Return.

Does the tool cover partnerships or complex groups?

No. The current paths cover a private limited company and a sole trader. Specialist cases need the applicable official guidance or professional advice.