One calendar for four HMRC filings

HMRC filings do not share one clock. The dates for MTD ITSA Income Tax, VAT, Corporation Tax (CT600) and payroll are set in different ways, so putting them on one calendar takes some care. This post lists the four side by side. Every date comes from GOV.UK and was checked on 1 October 2026.

The four filings side by side

Filing	Deadline	Source
MTD ITSA Income Tax	Quarterly updates: 7 August, 7 November, 7 February and 7 May. Tax return: 31 January after the tax year.	GOV.UK, quarterly updates and tax return
VAT	A VAT Return is usually due every 3 months. Return and payment: usually one calendar month and 7 days after the end of the accounting period.	GOV.UK, VAT Returns
Corporation Tax (CT600)	Company Tax Return: 12 months after the end of the accounting period. Corporation Tax bill: usually 9 months and 1 day after the end of the accounting period.	GOV.UK, Company Tax Returns
Payroll	Full Payment Submission: on or before your employees’ payday. Employer Payment Summary: to claim a reduction in what you owe, by the 19th of the following tax month.	GOV.UK, reporting to HMRC

Three kinds of clock

Read across the table and the dates fall into three groups. One group sits on the calendar. One starts from the end of an accounting period. One follows payday and the tax month.

The groups matter because each one asks a different question. For the first, you ask what the date is. For the second, you ask where the accounting period ends. For the third, you ask when your employees are paid and where the tax month ends.

Dates on the calendar: MTD ITSA Income Tax

Under Making Tax Digital for Income Tax, quarterly updates are due on 7 August, 7 November, 7 February and 7 May. The tax return deadline is 31 January after the tax year.

These dates do not move with an accounting period or a payday, so they make a good first layer.

Dates from the accounting period: VAT and Corporation Tax (CT600)

A VAT Return is usually due every 3 months, so the VAT date comes round again through the year. The return and payment deadline is usually one calendar month and 7 days after the end of the accounting period.

For Corporation Tax, the Company Tax Return is due 12 months after the end of the accounting period. The Corporation Tax bill is usually due 9 months and 1 day after the end of the accounting period. The bill is therefore usually due before the return.

Both filings count from the end of the accounting period. You can only place these dates on a calendar once you know where that period ends.

Dates from payday: payroll

For payroll, GOV.UK says to send the Full Payment Submission on or before your employees’ payday. Its date therefore follows your pay calendar.

The Employer Payment Summary is different. You send it to claim a reduction in what you owe, for example statutory pay. GOV.UK says to send it by the 19th of the following tax month. A tax month starts on the 6th.

Putting them on one calendar

A calendar for these four filings has three layers. Put the fixed dates on first, because they do not move with an accounting period or a payday. Add the accounting period dates once you know where the period ends. Then add the payday dates, which follow your pay calendar, and the 19th of each tax month for the Employer Payment Summary. Write the filing name beside each date, and note which clock it runs on: the calendar, the accounting period or payday.

Check each date against its GOV.UK page before you rely on it. The table above links to the GOV.UK page for each filing, and each row names the dates that its page states. Keep the link next to the date, so that the source travels with the deadline.

TiraTax covers these four filings, MTD ITSA Income Tax, VAT, Corporation Tax (CT600) and payroll. It is in early access by invitation. For customers, filing runs against HMRC’s sandbox only, and Corporation Tax (CT600) filing is switched off.