Key filing dates for accounts and tax

As we approach some critical deadlines in the coming months, we look at the key dates and their relevance below.

a) Self Assessment Deadlines

If you need to submit your Self assessment tax return to HMRC, the following are the important dates for the tax year 2013-14 :

• Register for Self Assessment - you should have registered by 5 October 2014
  
• Online tax returns - midnight 31 January 2015
  
• Final payment of any tax due - midnight 31 January 2015
  

For paper tax returns, the filing deadline would have been 31 October 2014

b) Deadlines for private limited companies 

At the end of its financial year, every company must prepare full (‘statutory’) annual accounts.These accounts are to be then sent to Companies House and HMRC and any resulting Corporation tax to be paid.

For example if the financial year end is on 31 March 2014, the deadlines are as follows :

• File annual accounts with Companies House - 9 months after your company’s financial year ends (31 December 2014)
  
• Pay Corporation Tax - 9 months and 1 day after your company’s financial year ends (1 January 2015)
  
• File a Company Tax Return - 12 months after your company’s financial year ends (31 March 2015