Director Tax Deadlines 2026/27: Company and Personal Dates

Director deadlines fall into two groups: company deadlines based on your accounting year end, and personal tax deadlines based on the UK tax year. Mixing those up is one of the easiest ways to miss a filing or payment.

This guide is current as of 1 July 2026. Use it to build a calendar, then check your exact HMRC and Companies House accounts before filing.

Plan director take-home and tax cash

Quick Summary

• Corporation Tax payment is usually due 9 months and 1 day after the company accounting period ends.
• The Company Tax Return is usually due 12 months after the accounting period ends.
• Private limited company accounts are usually due at Companies House 9 months after the financial year end.
• PAYE reports are normally due on or before payday, and PAYE/NI is usually paid monthly.
• Self Assessment dates are tax-year based: the next online deadline for the 2025/26 tax year is 31 January 2027.
• P11D and P11D(b) filings are due by 6 July after the tax year if benefits and expenses need reporting.

At-a-Glance Calendar

Company-Year Deadlines

Corporation Tax Payment

For many small companies, Corporation Tax is due 9 months and 1 day after the end of the accounting period.

Examples:

Large companies can fall into quarterly instalment payment rules. If your profits are high or you have associated companies, check the rules instead of using the small-company timetable.

Company Tax Return

The Company Tax Return, usually called the CT600, is normally due 12 months after the accounting period ends.

The CT600 is separate from the Corporation Tax payment. It is possible for the payment deadline to arrive before the filing deadline.

Annual Accounts

Private limited company accounts are normally due at Companies House 9 months after the financial year end. First accounts can have a different due date, so check the Companies House record for a new company.

Accounts and CT600 filings are related, but they are not the same filing. Companies House and HMRC each need the right submission.

Confirmation Statement

A confirmation statement confirms the company details held by Companies House. It is usually due at least once every 12 months, based on the company's review period.

Check the due date in Companies House. If the company structure changes, do not wait until the confirmation statement to update records that need filing sooner.

Tax-Year Deadlines

The UK tax year runs from 6 April to 5 April.

Self Assessment

As of 1 July 2026, the next main Self Assessment dates are:

Directors are not automatically required to file just because they are directors. You must file if HMRC sends a notice to file, or if your income and tax position requires Self Assessment, such as dividends, untaxed income, or payments on account.

PAYE and National Insurance

If the company runs payroll:

• Submit a Full Payment Submission on or before each payday.
• Pay PAYE and National Insurance by the 22nd after the tax month if paying electronically.
• Pay by the 19th after the tax month if paying by post.
• Submit an Employer Payment Summary when required, such as when claiming Employment Allowance or reporting no payments in a tax month.

The PAYE tax month runs from the 6th to the 5th. For example, payroll paid in the tax month ending 5 August is generally paid to HMRC by 22 August electronically.

P11D, Benefits and Class 1A NI

If benefits or expenses need reporting:

• P11D and P11D(b) are due by 6 July after the tax year.
• Class 1A National Insurance is usually due by 22 July electronically, or 19 July by post.

If your company payrolls benefits, the reporting path can differ, so check payroll setup before assuming a P11D is required.

Practical Director Calendar

Set reminders for these checks:

Use Director Intelligence to estimate director take-home and help reserve tax cash before deadlines arrive.

What to Do If You Miss a Deadline

1. File or pay as soon as possible. Penalties and interest usually get worse over time.
2. Check the notice from HMRC or Companies House before assuming the amount is final.
3. If you have a genuine reasonable excuse, gather evidence and appeal within the deadline.
4. If you cannot pay, contact HMRC about Time to Pay before the debt escalates.
5. Fix the system that caused the miss: calendar, accountant handoff, bookkeeping, or cash reserve.

Forgetting, being busy, or not having the cash is usually not enough on its own.

Frequently Asked Questions

Do directors always need to file Self Assessment?

No. The director role alone does not automatically mean a return is required. But you must file if HMRC sends a notice to file, or if your dividend, untaxed income, repayment, or other tax position requires it.

Is the Corporation Tax payment date the same as the CT600 filing date?

No. For many small companies, payment is due 9 months and 1 day after the accounting period end, while the CT600 is due 12 months after the accounting period end.

Are Companies House accounts the same as the Corporation Tax return?

No. Accounts are filed with Companies House. The Company Tax Return and tax computation go to HMRC. Many software and accountant workflows prepare both, but they remain separate obligations.

What if my accountant files late?

HMRC and Companies House normally pursue the company or taxpayer first. Keep visibility of deadlines even if an accountant handles the filings.

Sources

• GOV.UK: Prepare and file annual accounts for a limited company
• GOV.UK: Pay your Corporation Tax bill
• GOV.UK: File your confirmation statement
• GOV.UK: Pay employers' PAYE
• GOV.UK: Expenses and benefits deadlines
• GOV.UK: Self Assessment deadlines

This guide is for general information only. It is not tax, accounting, payroll, or legal advice. Check your HMRC account, Companies House record, accountant, or adviser before relying on a deadline.