The deadlines below are the most common, although there may be other deadlines that apply to you, particularly if your affairs include special arrangements or schemes. Please contact us for advice on your particular circumstances.

Personal tax
31 January: submit personal tax return and pay tax
28 February: 5 per cent surcharge on unpaid tax due on 31 January
5 April: end of the tax year; ensure any transactions completed
31 July: pay second instalment of personal tax; additional 5 per cent penalty if tax due on 31 January remains unpaid
30 September: submit tax return if you wish HMRC to calculate your tax or you wish your tax (up to £2,000) to be collected through your PAYE code
6 October: advise HMRC of new sources of income
Within three months of starting self-employment: advise HMRC to avoid £100 fine.
31 December – deadline for online filing if you if you wish HMRC to calculate your tax or you wish your tax (up to £2,000) to be collected through your PAYE code
Company
9 months after year end: pay corporation tax
10 months after year end: submit accounts to Companies House
12 months after year end: submit company tax return
Three months after starting a trade or other income-generating activity: advise the HM Revenue & Customs to avoid fine of £300
VAT
You made need to notify HM Revenues and Customs within 30 days after the end of the month in which:
your turnover exceeds the VAT registration limit (£64,000 in the financial year 2007-08)
you cease trading or otherwise need to deregister
your turnover has fallen below the registration limit
you change your address or name (including company name change).
PAYE
19 April: deadline for PAYE/NICs due for tax year ended on 5 April
19 May: issue P60s and submit P35
6 July: submit forms P11D and P9D
19 July: pay Class 1A National Insurance
For information of users: This material is published for the information of clients. It provides only an overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm.