Keep track of tax and pension deadlines
See the Corporation Tax, VAT, payroll and pension deadlines an entity owes, and record each payment or return made with HMRC or a scheme.
Screenshots are retaken from IQ Entities on every release. Updated 14 October 2026.
Tax and pension deadlines are not filed through IQ Entities, but they are tracked here beside the company law ones, dated from the entity's own year end and records. IQ Entities does not pay anything and cannot see whether a payment was made: the task is closed by someone recording that it was.
See the deadlines
Open the entity's Obligations Overview. Tax duties such as Pay Corporation Tax and File the company tax return (CT600) sit in the Scheduled table with their next due date.
Where a task is open, choose Open beside the duty to go to it.
What you must do on the task says what is owed and when. Corporation Tax is due nine months and a day after the end of the accounting period, before the return that calculates it.
Record the payment
Pay HMRC by your usual route.
On the task, under Do the work, note the payment under What was done and attach the remittance under Document, then choose Mark as done.
Which entities owe what
| Duty | Owed once |
|---|---|
| Corporation Tax payment and return | The entity is a UK private or public limited company; the dates follow its accounting reference date |
| VAT return | A VAT registration is recorded; its VAT return periods set the dates |
| PAYE, auto-enrolment and pension contributions | The entity is recorded as Employer (runs a PAYE payroll) |
An LLP is not charged Corporation Tax itself, so these duties do not appear on one.
Tips from practice
- A large company paying Corporation Tax by quarterly instalments is not covered by the single payment date. Track the instalments yourself.
- The pay reference changes every period. Note the one used in What was done so the payment can be traced.
- Record the employer answer on the entity's details as soon as the first payroll runs; see Update an entity's details. The PAYE deadlines are dated from the first payday recorded.
- A VAT registration's return periods are recorded on the registration; see Keep licences and registrations renewed.