Tax Filing Calendar: Deadlines for 7 Countries

TL;DR: Company tax filing deadlines range from 3 months after year end (France) to 12 months (UK). Knowing your deadlines in advance — and the difference between payment due dates and filing due dates — prevents costly penalties.

The Problem

Company tax filing is one of the most deadline-sensitive obligations a business has — and yet, it's also one of the areas where founders most commonly confuse the rules. The confusion typically has three dimensions.

First, there's the distinction between the tax payment deadline and the tax return filing deadline. In most jurisdictions, these are different dates. In Australia, the company tax return may be due in October (for standard taxpayers) but tax instalments may be due quarterly throughout the year. In the UK, corporation tax is due 9 months after the end of the accounting period, but the tax return (CT600) is due 12 months after the accounting period end. Paying on time doesn't mean you've filed on time, and vice versa.

Second, there are different types of taxes with different deadlines. Corporation tax or income tax is one filing. VAT/GST returns are a separate filing (monthly, quarterly, or annually depending on turnover and jurisdiction). Employment tax (PAYE in the UK, payroll tax in Australia) has its own submission schedule. Getting one right and missing another is a common scenario.

Third, there are first-year complications. A company's first tax period is often shorter or longer than 12 months, depending on when it incorporated relative to its chosen financial year end. The deadlines for the first tax period may differ from the standard annual schedule.

How the Filing Deadlines Tool Solves It

The MmowW Scrib🐮 Filing Deadlines tool tracks the key tax filing and payment deadlines for companies across all 7 jurisdictions. You enter your company's formation date, financial year end, and jurisdiction, and the tool generates a customised tax calendar showing when filings are due and when payments are due — separately.

Key tax deadlines covered:

• Corporate income tax / corporation tax return (filing deadline)
• Corporate income tax / corporation tax payment deadline
• VAT/GST registration threshold alerts
• VAT/GST return due dates (once registered)
• Payroll tax / PAYE submission schedule (if you have employees)
• Annual accounts filing (where this is separate from the tax return)

First-year guidance:

The tool specifically handles first-year irregularities, explaining how to calculate your first tax period end and the corresponding deadlines if your company was incorporated mid-year.

Real-World Scenarios

Scenario 1: The UK Founder Confused About Corporation Tax Timing

Sophie's UK Ltd has a 31 March financial year end. She uses the Filing Deadlines tool to confirm: her corporation tax is due by 31 December (9 months and 1 day after her 31 March year end). Her CT600 tax return is due by 31 March of the following year (12 months after year end). She has a 3-month window between paying and filing.

The tool makes this clear — and also notes that if Sophie is a "small company" with simple affairs, her accountant may be able to prepare and file the CT600 and accounts simultaneously by the 9-month mark, handling both in one step. This is a planning choice, not a requirement.

Scenario 2: The Australian Company and the PAYG Instalments

An Australian Pty Ltd is growing and has been notified by the ATO that it must start paying PAYG (Pay As You Go) income tax instalments on a quarterly basis, rather than waiting until the annual tax return. The founder uses the Filing Deadlines tool to map out all four quarterly instalment due dates for the year.

The tool shows Q1-Q4 BAS (Business Activity Statement) due dates, the annual tax return lodgement deadline (varies based on tax agent lodgement schedules, typically October or December), and the GST reporting periods if applicable. The complete annual tax calendar is now visible in one place.

Scenario 3: The Multi-Country Structure with Overlapping Tax Calendars

A startup has entities in the UK and New Zealand. Both have different financial year end conventions (UK entities often use 31 March or 31 December; NZ entities often use 31 March, which aligns with the NZ government financial year). The Filing Deadlines tool maps both tax calendars simultaneously, showing overlapping periods where attention is needed in multiple jurisdictions at the same time.

In their case, both entities have a 31 March year end — but UK corporation tax is due 9 months later (31 December) while NZ company tax return is due 7 months later (31 October). The founder sees both deadlines and can plan their accountant engagement accordingly.

Country-by-Country Requirements

Try It Now — It's Free

Filing Deadlines is completely free — no signup required. Build your full tax and compliance calendar across all 7 countries.

Other MmowW Scrib🐮 free tools:

• Cost Calculator — Estimate company formation costs
• Name Checker — Verify company name availability rules
• Director Checker — Check director eligibility requirements
• Employment Checker — Verify employment contract requirements

Ready to prepare your documents? Start your Scrib🐮 pass — unlimited document preparation across 7 countries from $149/month.

MmowW Scrib🐮 is a document preparation service, not a law firm. This article is for informational purposes only and does not constitute legal advice. Consult a qualified attorney or accountant for advice specific to your situation.

Frequently Asked Questions

Q: What's the difference between filing a tax return and paying tax?

A: These are two separate obligations with two separate deadlines. The tax return is a document submitted to the tax authority declaring your company's income and calculating the tax owed. The tax payment is the actual transfer of funds to the tax authority. In most jurisdictions, payment is due before filing (for example, UK corporation tax is due at 9 months, the return at 12 months). Interest and penalties apply separately to late payment and to late filing — you can file on time but still owe interest for late payment, and vice versa.

Q: Do I need an accountant to file a company tax return?

A: In most jurisdictions, a qualified accountant is not legally required for tax return preparation (you can theoretically file yourself). However, in practice, the complexity of corporate tax calculations — depreciation, allowances, deductible expenses, group relief, international transfer pricing — means most companies engage a qualified accountant or tax advisor. The cost of professional preparation is almost always justified by the tax savings it identifies. The Filing Deadlines tool tracks the deadlines; your accountant handles the calculations.

Q: If I register for VAT/GST, are there separate filing deadlines for VAT/GST returns?

A: Yes. VAT/GST returns have their own submission schedules — typically monthly or quarterly depending on your turnover and country. These are separate from your annual corporate tax return. In the UK, VAT returns are submitted online via HMRC's Making Tax Digital system; in Australia, GST is reported on the Business Activity Statement (BAS); in Canada, GST/HST returns are submitted quarterly or annually. The Filing Deadlines tool tracks VAT/GST deadlines alongside corporate tax deadlines once you indicate you are (or expect to be) registered.

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