Building a Compliance Calendar That Actually Works
- Yashi Shrivastav
- Nov 7
- 6 min read
Every UK business owner knows the feeling, that quiet worry that somewhere, a filing deadline is closing in. VAT returns, PAYE submissions, annual accounts, confirmation statements. One missed date can mean penalties, lost focus, and another weekend spent catching up on paperwork.
HMRC’s Measuring Tax Gaps 2025 report reveals the scale of the challenge.
Small businesses (turnover under £10 million) account for around 60% of the UK tax gap.
These figures show how easily obligations can slip through even well-organised operations.
Building a clear, reliable compliance calendar gives your business structure, foresight, and peace of mind. Let’s look at how to create one that actually works.
Step 1: Capture Every Legal Deadline
Goal: Build a complete list of the statutory deadlines that apply to your business.
How to do it:
Identify your business structure: Sole trader, partnership, limited company, VAT-registered business, employer, CIS contractor, charity, or group, your structure determines which deadlines apply.
List your HMRC filing and payment dates:
VAT returns and payments: Usually one calendar month and seven days after the end of each VAT period. Confirm exact dates in your HMRC Business Tax Account, as schedules can differ for monthly, quarterly, or annual filers. If you’re on annual accounting or payments on account, your return/payment schedule will differ, confirm in your Business Tax Account.
PAYE and National Insurance: Due by the 22nd of the following month when paid electronically (19th if paid by post).
Corporation Tax payment: Due nine months and one day after the end of your company’s accounting period (for businesses outside the instalments regime).
Corporation Tax return (CT600): Due within twelve months of the period end.
Self Assessment online filing: Due 31 January for the previous tax year.
P11D and P11D(b): File and provide employee copies by 6 July following the tax year; pay Class 1A NIC by 22 July electronically.
PAYE Settlement Agreement (PSA): PSA agreements must be set up with HMRC by 5 July after the tax year; pay PSA tax and Class 1B NIC by 22 October (electronic) or 19 October (post).
List your Companies House obligations:
Annual accounts: Private companies must file within nine months of their year end. First accounts after incorporation are due within 21 months of the incorporation date.
Confirmation statement: Must be filed at least once every twelve months and within 14 days of the review period end.
Identity verification: From 18 November 2025, ID verification is mandatory (12-month transition for existing directors/PSCs). New directors verify before appointment; after the transition, presenters must also be verified or file via an authorised provider.
Add any sector-specific or scheme deadlines:
Workplace pensions: Contribution and re-enrolment dates vary by provider and scheme rules.
Charity Commission filings: Depend on the charity’s income and legal form.
Grants or R&D claims: Note claim windows and reporting periods.
Keep source references:
Save the relevant HMRC, Companies House, or provider guidance links alongside your list. This helps you or your adviser verify details easily.
Add a seven-ten day buffer before each due date for review and approval time.
Step 2: Convert Rules into Real Dates
Goal: Translate general deadlines into actual dates for your company’s financial year.
How to do it:
Record your company’s financial year end: For example, if your year ends on 31 March, that date becomes your anchor for all related deadlines.
Calculate your key dates.
Annual accounts due by 31 December.
Corporation Tax payment due by 1 January (nine months and one day after year end).
Corporation Tax return due 31 March the following year. For other year ends, calculate using the same intervals.
Map your VAT quarters: Check your VAT certificate or HMRC Business Tax Account to identify each VAT period end and add due dates using the “one month and seven days” rule.
Plan payroll tasks: Include pay dates, Full Payment Submissions (FPS) on or before each pay date, and PAYE payments by the 22nd of the next month. Add internal cut-off dates for payroll data collection.
Add your confirmation statement and identity verification checks: Record your company’s review date, add 14 days for the filing window, and include reminders for identity verification ahead of November 2025.
Add all dates to a shared digital calendar: Use Outlook or Google Calendar and label entries as “Statutory Deadline.”
Include estimated payment amounts next to VAT or Corporation Tax deadlines to manage cash flow proactively.
Step 3: Build Internal Milestones
Goal: Set preparation points that make filings timely and accurate.
How to do it:
Month-end close: Reconcile bank accounts, review aged balances, and process expenses by the 10th of each month.
VAT review: After each VAT period ends, check that invoices are complete and VAT codes are correct.
Payroll cut-off: Set an internal deadline for pay data so that FPS submissions are made on or before pay day.
Quarterly management accounts: Align with VAT quarters to identify errors early.
Annual accounts prep: Two months after year end, gather statements, loan confirmations, asset invoices, and stock data.
Companies House review: One month before the confirmation statement, verify directors, registered office, and PSC details.
Keep digital checklists for consistency and reuse.
Goal: Make sure every task has one owner and one backup.
Step 5: Use Systems to Keep You on Track
Goal: Automate reminders and maintain secure control of access.
How to do it:
Accounting software: Use Xero, QuickBooks Online, or FreeAgent. Activate VAT, payroll, and CIS modules.
HMRC access: Confirm VAT, PAYE, and Corporation Tax services are visible in your Business Tax Account, and that adviser authorisations are active.
Companies House authentication code: Treat this as a digital signature. Keep it securely with authorised personnel only. Misuse can lead to unauthorised filings.
Calendar reminders: Set alerts 30, 7, and 2 days before each deadline.
Payment methods: Use HMRC Direct Debits for VAT or PAYE where suitable and check the correct reference.
Document storage: Maintain structured folders (e.g., 2025-06 VAT Return Working Papers) with receipts and payment proofs.
Test reminders periodically to confirm they reach both owner and backup.
Goal: Plan ahead so you have funds ready for taxes and payroll.
Step 6: Review Quarterly
Goal: Keep your calendar current as your business and the rules change.
How to do it:
Hold a quarterly review with the main task owner, their backup, and your adviser.
Confirm all upcoming statutory and internal dates.
Check for regulatory updates such as Companies House reforms or pension re-enrolment.
Note what worked and what didn’t, then adjust.
Save a copy of each quarter’s filings and confirmations.
Keep a short change log with the reason and date for each update. It’s a quick way to show control to auditors or lenders.
Step 7: Prepare for Staff Changes and Absence
Goal: Keep compliance steady when people move or take leave.
How to do it:
Prepare a short handover summary for each role covering systems used, where checklists are stored, and the next three deadlines.
Do not record logins or passwords. Store access credentials only in a secure password manager with limited, auditable access.
Conduct an annual cover test so backups can step in if needed.
Revoke access immediately when someone leaves and issue new credentials to their replacement.
A quick access review after every team change keeps your compliance and data safe.
Frequently Asked Questions
1. What is a compliance calendar for small businesses in the UK?
A compliance calendar is a tool that tracks all your business filing and payment deadlines, from VAT returns and payroll submissions to annual accounts and confirmation statements. It keeps every HMRC and Companies House date in one place so you never miss a deadline or risk late penalties. Most small firms build it in a shared digital calendar or accounting app.
2. How do I make sure I never miss an HMRC or Companies House deadline?
Add all key filing and payment dates, VAT, PAYE, Corporation Tax, and accounts, to a digital calendar with reminders set 30, 7, and 2 days before each deadline. Use accounting tools like Xero or QuickBooks for automated alerts, and review your calendar quarterly to catch rule changes.
3. When do I need to verify my ID with Companies House?
From 18 November 2025, Companies House will start mandatory identity verification for all directors and Persons with Significant Control (PSCs). Existing ones have 12 months to complete the process, while new directors must verify before joining. After that, anyone filing on your company’s behalf must also be verified or use an authorised agent.
Stay Compliance Confident with AMS
AMS helps UK founders stay compliant with clear systems and reliable reminders. We manage accounting, payroll, and Companies House filings so that your compliance calendar becomes a tool for control, not a source of stress.
Note your next three deadlines, then speak with AMS. We’ll help you build a digital compliance calendar tailored to your business.
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