Contractors

What deadlines do I need to know as a contractor?

UK contractors running a limited company must track multiple filing and payment deadlines throughout the year. These include corporation tax payment nine months after your year end, annual accounts filing with Companies House, confirmation statement renewal, quarterly VAT returns, monthly payroll submissions, and personal self-assessment by 31 January.

By Jordan Macey MAAT Reviewed by Noor Fiaz Updated 16 Apr 2026 2

What deadlines do I need to know as a contractor? - GoForma Contractors | UK Accountants & Tax Advisors

Key takeaways

Corporation tax must be paid within nine months and one day of your company's financial year end, and the return filed within 12 months.
Annual accounts must be filed with Companies House within nine months of your year end, and a confirmation statement submitted every 12 months.
VAT returns are due quarterly, with the payment and filing deadline falling one month and seven days after the end of each VAT period.
Monthly payroll submissions through RTI must be made on or before each payday, even if you only pay yourself once per month.
Personal self-assessment tax returns must be filed online by 31 January following the end of the tax year, with any tax owed paid by the same date.

As a contractor running your own limited company, you need to be aware of the following deadlines:

File end of year accounts to Companies House: 9 months after your company year ends. If it is your first year, the due date will be 21 months from the date your company was incorporated.
File your confirmation statement: This is due on the anniversary of incorporation each year
File your corporation tax return: This is due 12 months from your company year end.
Pay your corporation tax bill: Payment is due 9 months and 1 day after the end of the company year
PAYE RTI (Real Time Information) Returns: A submission of your company payroll has to be submitted in real time each month to HMRC. This is due on or before the intended salary payment. Any tax due from this can be payable on a quarterly or monthly basis as follows:
the 22nd of the next tax month if you pay monthly
the 22nd after the end of the quarter if you pay quarterly
VAT returns: Usually submitted on a quarterly basis, the company VAT is due to be filed and paid within 1 month and 7 days from the quarter end.
Self Assessment tax returns: Your Self Assessment Tax Return is always due to be filed by the following 31st January after the end of the tax year. This date is also the same deadline for payment of any tax due but you may also have a payment on account due by 31st July after this.
P11D: The submission of the company P11D will need to made by 6th July with any payment of National Insurance arising due by 19th July (22nd if paid electronically)

Frequently asked questions

When is corporation tax due for a contractor limited company?

Corporation tax must be paid to HMRC within nine months and one day after the end of your company's chosen financial year end date. The corporation tax return itself must be filed separately within 12 months of the year end. Late payment attracts automatic interest charges from the due date, and late filing of the return incurs penalties starting at 100 pounds.

What are the Companies House filing deadlines for contractors?

You must file your company annual accounts with Companies House within nine months of your financial year end and submit a confirmation statement at least once every 12 months to keep your company details current. The confirmation statement costs 13 pounds if filed online. Late filing of annual accounts results in automatic penalties starting at 150 pounds and doubling for repeat offences.

When are VAT returns due for contractor limited companies?

VAT returns are filed on a quarterly basis, with each return and the associated payment due one month and seven days after the end of the relevant VAT quarter. If you use the annual accounting scheme instead, you make smaller interim payments throughout the year and submit one annual return. Your accountant will confirm which scheme applies to your company and manage the deadlines.

What happens if I miss a tax deadline as a contractor?

HMRC applies automatic penalties and interest charges for both late filing and late payment of taxes. Corporation tax late payment attracts daily interest from the original due date onwards. Late self-assessment filing incurs a 100 pound penalty immediately, rising to additional daily penalties after three months. Late VAT returns trigger an escalating default surcharge system that increases with each repeated late submission.

When is the self-assessment deadline for contractors?

The online filing deadline for self-assessment is 31 January following the end of the tax year, and any personal tax owed must also be paid by this same date. For example, the 2025-26 tax year return and payment are both due by 31 January 2027 at the latest. Paper returns have an earlier deadline of 31 October if you choose not to file digitally.

Do contractors need to submit monthly payroll reports?

Yes. If you run a PAYE payroll through your limited company, you must submit a Full Payment Submission to HMRC through the Real Time Information system on or before each payday. Most contractors pay themselves a monthly salary, making this a monthly reporting obligation. Your accountant typically handles payroll processing and RTI submissions as a standard part of their monthly service.

How can I keep track of all my contractor deadlines?

The simplest and most reliable approach is to use a shared digital calendar with your accountant that flags every filing and payment deadline with advance reminders set at least two weeks before each due date. Most specialist contractor accountants proactively manage the entire filing calendar on your behalf and will alert you whenever payments are due or when your signature or approval is needed.

Need help with this for your business?

Book a free 20-minute call with one of our MAAT or ACCA qualified accountants. We will tell you honestly whether we can help.

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