Tax Year Dates
The UK tax year (fiscal year) ends.
Marks the end of the period for income tax and capital gains tax calculations.
The new UK tax year (fiscal year) begins.
Marks the start of a new period for income tax and capital gains tax.
Self Assessment
If you are newly self-employed or have untaxed income, you must register for Self Assessment with HMRC.
Applies if you became a director or started receiving dividends/other untaxed income in the previous tax year and haven't registered before.
Deadline to file your Self Assessment tax return online for the previous tax year.
E.g., for the 2023/24 tax year, the deadline is 31 January 2025.
Deadline to pay any tax owed from the previous year (balancing payment) AND your first payment on account for the current tax year.
Deadline for your second payment on account towards your tax bill for the current tax year.
Corporation Tax
Pay your Corporation Tax bill. This is generally due before you file your company tax return.
E.g., if APE is 31 March, payment is due 1 January next year. Check your specific APE.
File your Company Tax Return with HMRC.
E.g., if APE is 31 March, filing is due 31 March next year.
Company Admin
File your confirmation statement (previously annual return) with Companies House.
Check your specific due date with Companies House.
File your company's annual accounts with Companies House.
Umbrella Employee
Your umbrella company (as your employer) must give you a P60 form by this date.
Your P60 shows your total pay and deductions for the previous tax year.
Financial Planning
Consider making additional pension contributions before the tax year ends to maximize tax relief and allowances.
Consider using your annual ISA allowance for tax-efficient savings or investments before the tax year end.
This timeline provides general guidance on common UK tax deadlines and planning points relevant to contractors. Tax laws and dates can change, and some deadlines (like Corporation Tax) depend on your company's specific accounting period. This information is not a substitute for professional tax advice. Always consult with a qualified accountant or refer to official HMRC guidance for deadlines and obligations specific to your circumstances. Contractor Pay Guide is not liable for any actions taken based on this illustrative timeline.