The UK tax year, mapped for practice capacity planning

Most practices know the individual deadlines by heart. What's less often mapped out is how they stack — which months carry genuine overlapping peaks, and which are comparatively quiet. That shape is what actually drives capacity planning, not any single date in isolation.

The core annual deadlines

DeadlineWhat's due
31 JanuarySelf Assessment online filing and balancing payment; first payment on account
5 AprilEnd of the UK tax year
6 AprilStart of the new UK tax year
31 MayP60s issued to employees for the previous tax year
6 JulyP11D and P11D(b) submission deadline for the previous tax year
22 JulyClass 1A National Insurance payment on benefits (19 July if paying by post)
31 JulySecond Self Assessment payment on account
5 OctoberDeadline to register for Self Assessment for the previous tax year

The ones that move with each client

Several major deadlines aren't fixed calendar dates — they're set relative to each client's own year end or VAT stagger group, which is exactly why they're easy to underestimate at a practice level:

  • VAT returns — due one month and 7 days after each VAT quarter ends. With clients spread across three stagger groups, this becomes a rolling monthly workload rather than a single spike.
  • Corporation Tax (CT600) — filing due 12 months after the company's year end; payment due 9 months and 1 day after year end. The gap between the two dates is a common source of confused client queries.
  • Companies House annual accounts — private companies must file 9 months after their year end.
  • Confirmation statements — due annually, based on each company's incorporation anniversary.

Where the peaks actually overlap

For a practice with a typical UK client mix, the two genuinely heavy periods are:

  • December–January — Self Assessment filing crunch, compounded by December VAT-quarter-end clients and any 31 March year-end companies approaching their Corporation Tax payment date.
  • May–July — payroll year-end (P60s, P11Ds, Class 1A NIC), overlapping with the second Self Assessment payment on account and a fresh wave of VAT-quarter filings.

With MTD for Income Tax now live for higher-income sole traders and landlords, a third, smaller pattern is emerging: quarterly update deadlines in August, November, February and May adding a steady drumbeat on top of the existing calendar, rather than one big annual spike (see our MTD for Income Tax guide for the detail).

Why this matters for staffing

Deadline-driven workload is predictable a year in advance — the dates don't move. The practices that manage capacity well aren't the ones with the most staff; they're the ones who've mapped their actual client mix against this calendar and know exactly which weeks need more hands, rather than discovering it each time a peak arrives.

Deadlines shown are general UK filing dates and can vary by individual circumstances, accounting reference dates and client-specific factors. This page is provided for general information only — always confirm exact deadlines for a specific client against HMRC and Companies House guidance.