Contractor Tax Deadlines Calendar
Enter your company year-end and VAT cycle — get a personalised 12-month deadline calendar covering Corporation Tax, VAT, confirmation statement, PAYE and Self Assessment.
Your company details
Deadline rules used
- Corporation Tax payment — 9 months and 1 day after the end of the accounting period. For most contractor Ltds this is the single largest tax payment of the year.
- Corporation Tax return (CT600) — 12 months after the end of the accounting period. Payment is due first; the return follows.
- Company accounts (Companies House) — 9 months after the end of the accounting period (for private limited companies).
- Confirmation statement — within 14 days of the anniversary of incorporation (or last confirmation statement, whichever is later).
- VAT return + payment — 1 calendar month and 7 days after the end of the VAT quarter.
- Payroll (PAYE / NIC) — payment by the 22nd of the following month (electronic) or 19th (postal). Real Time Information submissions on or before each pay date.
- Self Assessment — 31 January following the tax year for online returns; payments on account 31 January and 31 July.
Related: Contractor vs Employee UK 2026 — Side-by-Side Comparison — from FreelanceToolkit UK.
Frequently asked questions
What's the difference between Corporation Tax payment and return deadlines?
Payment is due 9 months and 1 day after the accounting period ends; the CT600 return is due 12 months after. Pay first, file the return within the next 3 months. This catches a lot of new contractor Ltds out — the money is due before the paperwork.
What if a deadline falls on a weekend or bank holiday?
Most HMRC deadlines must be met by the actual deadline date — if your payment lands on the next working day it's late. Plan to pay 2–3 working days early. Companies House confirmation statement is more flexible but still penalty-bearing if missed.
What happens if I miss a Corporation Tax payment?
HMRC charges late-payment interest from day one (Bank of England base rate + 4% since 6 April 2025; 7.75% from 9 January 2026) plus a £100 penalty for late filing of the return. Persistent lateness can escalate to higher penalties and HMRC enforcement action.
What's the confirmation statement?
Annual filing to Companies House confirming your company's officers, registered office, share capital and people-with-significant-control. The online filing fee is £50 (since 1 February 2026). Due within 14 days of your statement date — not the year-end. Many contractors confuse this with company accounts; they're different filings on different dates.
Do I need to file a Self Assessment as a Ltd director?
If you draw dividends, take salary above the personal allowance, or have other taxable income, yes. Most Ltd contractor directors do. The deadline is 31 January following the tax year — separate from your company's CT deadlines.
What if my year-end isn't 31 March?
Use whichever date you actually chose at incorporation (or changed to). All Corporation Tax and Companies House dates flow from your accounting reference date. The calendar adjusts based on your input.
What about PAYE if I'm the only employee?
Sole-director Ltds typically run a small monthly salary through PAYE. Even a £nil-tax salary needs Real Time Information submissions and an Employer Payment Summary. If your only liability is £0 to HMRC each month, you can still skip the 22nd-of-the-month payment but the RTI filing is required.
Is this calendar tax advice?
No — it's a deadline reference based on standard HMRC and Companies House rules. For specific tax-payment estimates or filing advice, consult your accountant. See our guide to choosing a contractor accountant.
Illustrative deadline calendar using standard UK HMRC and Companies House rules. Not regulated tax or filing advice. Verify exact dates with HMRC, Companies House or your accountant before relying on them.