Director Tax Deadlines 2025-26: Key Dates You Can't Miss
Miss a tax deadline as a director and you'll face automatic penalties—some starting at £100 and escalating daily. Here are the key dates every limited company director must know for 2025-26, plus exactly what happens if you're late.
Last Updated: February 2026 | Tax Year: 2025-2026
Miss your Corporation Tax return by one day: £100 penalty. Miss it by six months: £100 plus 10% of unpaid tax (after HMRC estimates your bill). Miss Self Assessment: another £100 instantly, then £10 per day.
Don't rely on reminders. Penalties are automatic.
Here are the four deadlines that will cost you money if you miss them—and exactly when each one falls for your company.
Quick Summary
- Key HMRC filing and payment deadlines for directors and limited companies.
- What documents are due (accounts, Corporation Tax, PAYE, and Self Assessment).
- Practical steps to avoid penalties and stay compliant year-round.
Quick Reference: The 4 Key Annual Deadlines
Every director faces these four major deadlines:
| Deadline | What's Due | Penalty for Missing |
|---|---|---|
| 9 months + 1 day after year-end | Corporation Tax payment | Interest + potential surcharges |
| 12 months after year-end | Corporation Tax return (CT600) | £100 instantly, escalating |
| 31 January | Self Assessment + personal tax | £100 instantly, escalating |
| Monthly (19th/22nd) | PAYE/NI payment | Interest + potential penalties |
Let's break down each one.
Deadline 1: Corporation Tax Payment
When It's Due
9 months and 1 day after your company's accounting period ends.
Example: Year-end 31 March 2026 → Payment due 1 January 2027
What You Pay
Corporation Tax on your company's taxable profits:
- 19% on profits up to £50,000
- 19-25% on profits £50,001 - £250,000 (marginal relief)
- 25% on profits above £250,000
How to Pay
- Online banking (same/next day)
- Direct Debit (allow 3 working days first time)
- BACS (3 working days)
- CHAPS (same day, bank may charge)
- Corporate credit card (fee applies)
HMRC account details are in your company's HMRC online account.
What Happens If You're Late
Interest: HMRC charges late payment interest from the day after the deadline at its published late payment rate.
Example: At a 7.75% late payment rate (from 9 January 2026), a £10,000 CT bill paid 3 months late would accrue ~£194 interest.
For large companies (profits over £1.5m), there's also a quarterly instalment system with penalties for late payment.
Deadline 2: Corporation Tax Return (CT600)
When It's Due
12 months after your company's accounting period ends.
Example: Year-end 31 March 2026 → CT600 due 31 March 2027
What You File
The Company Tax Return (CT600) includes:
- Company accounts
- Corporation Tax computation
- Supplementary pages (if applicable)
Most directors use an accountant or software to file online through HMRC's company tax service.
What Happens If You're Late
The penalty structure is automatic and unforgiving:
| How Late | Penalty |
|---|---|
| 1 day | £100 |
| 3 months | Another £100 (£200 total) |
| 6 months | HMRC estimates your tax + 10% of unpaid tax |
| 12 months | Another 10% of unpaid tax |
Example: If your tax due is £5,000:
- 6 months late: £200 + £500 = £700 penalty
- 12 months late: £200 + £500 + £500 = £1,200 penalty
Plus: If your return is late three times in a row, the initial penalties increase to £500 each.
How to Avoid Problems
- File early—you have 12 months, don't wait until month 11
- Set calendar reminders 3 months and 1 month before the deadline
- Check your HMRC online account for exact due dates
Deadline 3: Self Assessment Tax Return
When It's Due
Paper returns: 31 October following the tax year end Online returns: 31 January following the tax year end
For 2025-26 tax year (6 April 2025 - 5 April 2026):
- Paper deadline: 31 October 2026
- Online deadline: 31 January 2027
What You Declare
As a director, your Self Assessment includes:
- Salary from your company (usually already taxed via PAYE)
- Dividends received (where you'll pay any Dividend Tax due)
- Other income (rental, investments, etc.)
- Allowable expenses and reliefs
What Happens If You're Late
| How Late | Penalty |
|---|---|
| 1 day | £100 |
| 3 months | £10 per day (max 90 days = £900) |
| 6 months | £300 or 5% of tax due (whichever is higher) |
| 12 months | Another £300 or 5% of tax due |
Example: Tax due of £3,000, filed 4 months late:
- £100 (instant) + £300 (daily penalties for 30 days) = £400 penalty
Plus: Interest on any unpaid tax from 1 February onwards.
Payment on Account
If your Self Assessment bill is over £1,000 and less than 80% was deducted at source (PAYE), you'll also need to make Payments on Account:
- 31 January: 50% of previous year's bill (plus any balance due)
- 31 July: Another 50% of previous year's bill
These are advance payments towards your current year's tax. If you overpay, you'll get a refund when you file.
Deadline 4: PAYE Reporting and Payment
When Reports Are Due
Full Payment Submission (FPS): On or before each pay date
If you pay yourself monthly salary, you must submit an FPS to HMRC by the payment date (typically the last working day of the month).
Employer Payment Summary (EPS): If no payments in a tax month, submit by 19th of following month.
When Payment Is Due
| Payment Method | Deadline |
|---|---|
| Approved electronic payment | 22nd of following month |
| Cheque/post | 19th of following month |
Example: January salary → PAYE/NI due by 22 February (electronic) or 19 February (post).
What You Pay
- Income Tax deducted from your salary
- Employee National Insurance deducted
- Employer National Insurance (company's liability)
What Happens If You're Late
Late filing penalties (per tax month, per PAYE scheme):
| Employees | Monthly penalty |
|---|---|
| 1–9 | £100 |
| 10–49 | £200 |
| 50–249 | £300 |
| 250+ | £400 |
The first late filing in a tax year is usually not penalised.
Late payment penalties:
- Interest from day 1
- 1–4% penalty based on the number of late payments in the tax year
- Additional 5% if still unpaid 6 months after the due date
- Another 5% if still unpaid 12 months after the due date
The first late payment in a tax year is usually not penalised.
Your Personalized Deadline Calendar
Deadlines depend on your company's accounting year-end. Here are common scenarios:
March Year-End (31 March 2026)
| Deadline | Date | What's Due |
|---|---|---|
| Corporation Tax Payment | 1 January 2027 | CT on 2025-26 profits |
| Corporation Tax Return | 31 March 2027 | CT600 for 2025-26 |
| Self Assessment | 31 January 2027 | Personal tax for 2025-26 |
December Year-End (31 December 2025)
| Deadline | Date | What's Due |
|---|---|---|
| Corporation Tax Payment | 1 October 2026 | CT on 2025 profits |
| Corporation Tax Return | 31 December 2026 | CT600 for 2025 |
| Self Assessment | 31 January 2027 | Personal tax for 2025-26 |
April Year-End (30 April 2026)
| Deadline | Date | What's Due |
|---|---|---|
| Corporation Tax Payment | 1 February 2027 | CT on 2025-26 profits |
| Corporation Tax Return | 30 April 2027 | CT600 for 2025-26 |
| Self Assessment | 31 January 2027 | Personal tax for 2025-26 |
Other Important Dates
Confirmation Statement (formerly Annual Return)
Due: At least once every 12 months from incorporation date (you can file early, and you have 14 days after the due date) Fee: £34 online (£62 by post) Filed with: Companies House (not HMRC)
This confirms your company's registered details are correct.
Annual Accounts (Companies House)
Private limited companies: 9 months after year-end (first accounts can be up to 21 months after incorporation) Public limited companies: 6 months after year-end
Penalties: £150-£1,500+ depending on how late (private companies)
P11D (Benefits and Expenses)
If you've provided benefits to yourself (company car, medical insurance, etc.):
P11D deadline: 6 July following the tax year Class 1A NI deadline: 22 July following the tax year
Penalty Comparison: How Much Lateness Costs
Let's see the real cost of being late with a £10,000 Corporation Tax bill (assuming a 7.75% late-payment interest rate):
| Scenario | Penalties + Interest |
|---|---|
| CT payment 1 month late | ~£65 interest |
| CT payment 6 months late | ~£390 interest |
| CT return 1 day late | £100 penalty |
| CT return 6 months late | ~£1,200 penalty |
| Self Assessment 1 day late | £100 penalty |
| Self Assessment 6 months late | ~£1,500 penalty |
Total cost of forgetting for 6 months: Easily £2,000+ in penalties and interest.
How to Stay Compliant: A System That Works
1. Know Your Key Dates
Find your exact deadlines in:
- HMRC online account (company)
- HMRC online account (personal)
- Companies House WebFiling account
2. Set Up Reminders
Create calendar alerts for:
- 3 months before each deadline (start preparing)
- 1 month before (should be ready to file)
- 1 week before (final check and submission)
3. Use Software or an Accountant
Accounting software (Xero, FreeAgent, QuickBooks) can:
- Calculate CT automatically
- Generate CT600 data
- File directly with HMRC
- Send deadline reminders
An accountant typically:
- Prepares and files all returns
- Optimizes your salary/dividend mix
- Handles HMRC correspondence
- Costs £1,000-£3,000/year for small companies
4. Build a Cash Reserve
Set aside money for tax as you earn it:
- Corporation Tax: ~20-25% of profit
- Dividend Tax: ~10-30% of dividends (depending on your band)
- Payments on Account: 100% of previous year's SA bill
5. File Early
There's no benefit to waiting. Filing early:
- Removes deadline stress
- Gives time to fix errors
- Allows you to plan cash flow
- Doesn't mean you pay earlier (payment dates are fixed)
What To Do If You Miss a Deadline
Don't Panic—Act Fast
The longer you wait, the worse penalties get. Here's what to do:
- File/pay immediately: Even one day earlier saves money
- Don't ignore HMRC letters: They escalate
- Consider reasonable excuse appeals: Serious illness, bereavement, or HMRC errors may allow penalty cancellation
- Set up a Time to Pay arrangement: If you can't afford the bill, HMRC may let you pay in instalments
Reasonable Excuse Examples
HMRC may cancel penalties if you had a genuine reasonable excuse:
- Serious illness or hospital stay
- Death of close family member
- Fire, flood, or theft affecting records
- HMRC online service issues (documented)
- Partner or accountant failed to act despite your instructions
Not reasonable excuses:
- "I forgot"
- "I didn't know"
- "My accountant was busy"
- "I didn't have the money"
Tools & Calculators
Frequently Asked Questions
Can I get an extension on filing deadlines?
No. Unlike some countries, HMRC doesn't grant filing extensions. The only relief is appealing penalties after the fact with a reasonable excuse.
What if my accountant files late?
You're still liable. You can sue your accountant for negligence, but HMRC will pursue you for the penalties first. Always check your accountant is meeting deadlines.
Do I need to file Self Assessment if all my income is through PAYE?
Often yes, as a director. HMRC may require directors to file Self Assessment even if all income was taxed at source. Check whether HMRC has issued you a notice to file.
When do I register for Corporation Tax?
Within 3 months of starting business activity. If you miss this, you could face penalties. Register at gov.uk/register-for-corporation-tax.
What's the penalty for late Confirmation Statement?
If your Confirmation Statement is late, Companies House can:
- Strike your company off the register
- Prosecute directors (fines up to £5,000)
This is serious—don't ignore it.
Key Dates Summary Card
Save this for reference:
Tax Year 2025-26 Key Dates
| Date | What's Due |
|---|---|
| 19th/22nd monthly | PAYE payment to HMRC |
| 6 April 2025 | Tax year starts |
| 5 April 2026 | Tax year ends |
| 6 July 2026 | P11D deadline |
| 31 October 2026 | Paper Self Assessment deadline |
| 31 January 2027 | Online Self Assessment + payment |
Your Company-Specific Dates
| Date | What's Due |
|---|---|
| [Year-end + 9 months + 1 day] | Corporation Tax payment |
| [Year-end + 12 months] | Corporation Tax return |
| [Incorporation anniversary, annually] | Confirmation Statement |
| [Year-end + 9 months] | Annual accounts to Companies House |
Calculate Your Take-Home Pay
Now you know the deadlines, make sure you're optimizing your director pay:
Use the Director Intelligence Calculator
See exactly how much you'll take home with different salary/dividend strategies, and plan your cash flow around the key tax deadlines.
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