HMRC DEADLINES

Know what's due

All VAT, PAYE, and Corporation Tax deadlines for UK limited companies. Updated daily.

VAT

Next VAT deadline

Which quarter are you on? Check the 'period ending' date on your last VAT return.

61 days, 13 hours

Due 7 November 2026, 11.59pm

Your VAT quarter: September 2026

If paying by Direct Debit, HMRC collects approximately 3 working days after this deadline. BACS transfers must be initiated at least 3 working days before to arrive in time.

PAYE & NIC

Next PAYE deadline

14 days, 12 hours

Due 22 September 2026 (electronic) or 19 September 2026 (cheque)

PAYE, National Insurance Contributions, and CIS deductions all due on the same date. Monthly for most employers; quarterly if PAYE and NIC combined are under £1,500 per month.

Corporation Tax

When is my CT bill due?

CT payment due: 1 January 2028

CT600 return due: 31 March 2028

That's 481 days, 13 hours away.

Companies with taxable profits over £1.5m pay in quarterly instalments instead. On the 14th day of months 7, 10, 13, and 16 after the accounting period starts. Companies with profits over £20m fall into the very large quarterly instalment regime with accelerated dates.

Source

VAT deadlines per HMRC: returns and payments due one calendar month and seven days after the end of the VAT accounting period. PAYE deadlines: 22nd of each month for electronic payments, 19th for cheque. Corporation Tax: nine months and one day after the end of the accounting period for non-large companies. Large companies (profits over £1.5m) pay by quarterly instalment from the 14th day of months 7, 10, 13, and 16.