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Tax / Statutory deadlines for limited company contractors

Published on Jun 1, 2009 |

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Limited company contractors should be aware of some key tax and statutory filing deadlines.

Although your contractor accountant will typically ensure that all paperwork is submitted to the correct authorities on time, you - as company director - are ultimately responsible to ensure that this is done.

Alongside various fixed tax deadlines for income tax and NIC, you will also need to comply with further deadlines for VAT and Corporation Tax - details of which can be found later in the article.

Tax Deadlines - Income Tax, PAYE, Self Assessment

19th May - File Employers' Annual Return - Forms P14 and P35

31st May - Provide P60 to all company employees

6th July - P11D, P11D(b) and P9D sent to HMRC

19th July - Class 1A NIC for previous tax year to be sent to HMRC.

31st July - Second self-assessment payment on account

31st October - Deadline to submit paper self-assessment tax return

31st January - Deadline for online self-assessment return, and payment of all income tax liabilities (including first payment on account).

Company-specific deadlines

VAT

If your company is registered to pay VAT, you should settle any outstanding tax liabilities with HMRC each quarter. You get extra time to pay if you use online filing. Find out more in our VAT guide.

Corporation Tax

Any amount owed should be paid to HMRC nine months and one day after the end of your company accounting period. The current 'small companies tax rate' which applies to IT contractor companies is 21%. You can find out more in our Corporation Tax guide.

Companies House

Every limited company in the UK has to return their Annual Return (Form AR01) each year to Companies House. Alongside the Annual Return, you must also keep Companies House updated with any changes to company personnel, the share structure, and other matters. Read our guide to keeping Companies House updated.