Compliance calendar for small businesses: every return and payment deadline in one year plan
Put every return, payment and renewal of your business year in one calendar before the tax authority has to remind you.
In this topic: The first year 5
The tax authority already has your year in its diary. Put it in yours.
The fixed moments of a business year on one calendar, with example dates for five countries.
A compliance calendar for small businesses starts on the day you register
Your first-year deadlines are set the moment you register. The tax authority knows when your first VAT return is due and when it expects income tax; you may only find out when a reminder or a penalty arrives. A compliance calendar puts every recurring return, payment and renewal on one page, so you plan cash and time around them instead of reacting.
The gap between earning and paying catches most founders. A UK sole trader files the online return and pays the income tax for a tax year by 31 January after that year has ended (source: GOV.UK, September 2026). Start trading in the autumn and the first bill can arrive well over a year later, often with the first advance payment for the next year on top.
The recurring obligations every business has
- VAT, GST or sales tax returns: monthly, quarterly or yearly, paying the tax you charged minus the tax on your purchases.
- Advance or estimated income tax: instalments during the year, based on expected profit or last year's tax.
- Annual tax return: income tax for sole traders and partners, corporate tax for companies.
- Payroll filings: from the first employee, with every pay run and at year end.
- Annual accounts and annual return: for companies, often filed with a public registry.
- Licence and insurance renewals: each on its own anniversary, often with a fee or new conditions.
Example tax calendars for five countries
The main fixed dates for a business with a calendar financial year, checked on the official pages in October 2026. A date that falls on a weekend or public holiday usually moves to the next business day.
| Country | Obligation | Deadline |
|---|---|---|
| United States | Estimated income tax | 15 April, 15 June, 15 September and 15 January of the following year (source: IRS, December 2025). |
| United States | Contractor payments | Form 1099-NEC by 31 January, which moved to 2 February on the 2026 calendar because 31 January fell on a Saturday (source: IRS, December 2025). |
| United States | Annual return | Form 1040 with business profit and calendar-year C corporations by 15 April; partnerships and S corporations a month earlier, 16 March on the 2026 calendar (source: IRS, December 2025). |
| United States | Quarterly payroll return | Form 941 by the end of the month after each quarter: 30 April, 31 July and 2 November on the 2026 calendar, the fourth quarter in early February (source: IRS, December 2025). |
| United Kingdom | Self Assessment | Register by 5 October after the tax year in which you started; paper return by 31 October; online return and payment by 31 January (source: GOV.UK, September 2026). |
| United Kingdom | Payments on account | 31 January and 31 July, each half of the previous year's bill (source: HMRC, June 2026). |
| United Kingdom | Making Tax Digital for Income Tax | Since 6 April 2026 for sole traders and landlords with qualifying income over £50,000, with quarterly updates by 7 August, 7 November, 7 February and 7 May (source: HMRC, October 2026); the threshold falls to £30,000 from April 2027 and £20,000 from April 2028 (source: HMRC, July 2026). |
| United Kingdom | VAT | Return and payment one calendar month and 7 days after the end of each period, usually every 3 months (source: GOV.UK, September 2026). |
| United Kingdom | Companies House | Confirmation statement at least every 12 months, up to 14 days after the review period (source: Companies House, April 2026); first accounts 21 months after registration, then 9 months after each year end (source: GOV.UK, October 2026). |
| United Kingdom | Corporation Tax | Pay 9 months and 1 day after the accounting period ends; file the return within 12 months (source: GOV.UK, October 2026). |
| Australia | Quarterly BAS | 28 October, 28 February, 28 April and 28 July for the quarters ending September, December, March and June (source: Australian Taxation Office, September 2026). |
| Australia | Monthly BAS and annual GST | Monthly BAS by the 21st of the following month; annual GST return by 31 October, or 28 February if no tax return is due then (source: Australian Taxation Office, September 2026). |
| Canada | GST/HST | Monthly and quarterly filers one month after the period; annual filers three months after the fiscal year end (source: Government of Canada, October 2026). |
| Canada | Self-employed income tax | File by 15 June, pay by 30 April; instalments on 15 March, 15 June, 15 September and 15 December (source: Government of Canada, October 2026). |
| Canada | Corporations and payroll | T2 return within six months of year end, balance generally two months after year end; T4 slips by the last day of February (source: Government of Canada, October 2026). |
| Germany | VAT advance return | By the 10th day after the period, monthly for a new business expecting more than €9,000 VAT in its founding year, otherwise quarterly; a permanent extension adds one month (source: Baden-Württemberg Tax Administration, October 2026). |
| Germany | Income tax | Advance payments on 10 March, 10 June, 10 September and 10 December; annual return seven months after the calendar year, later via a tax adviser (source: German Federal Ministry of Justice, October 2026). |
Tax authorities move dates for weekends and holidays, change thresholds every year and sometimes postpone deadlines. Use this table to build your calendar, then confirm each date with your own tax authority and the letters it sends you.
Rules without a fixed date
- VAT registration: in the UK once taxable turnover over the last 12 months goes over £90,000 (source: GOV.UK, September 2026); check your own country's threshold monthly.
- Payroll reports: UK employers send a Full Payment Submission on or before each payday (source: GOV.UK, September 2026).
- New hires: US private employers report them to the State Directory of New Hires within 20 days of hire (source: US Administration for Children and Families, September 2016).
- State annual reports: most US states require an annual report or biennial statement from LLCs and corporations (source: US Small Business Administration, July 2026).
What differs per legal structure
| Topic | Sole trader or partnership | Limited company |
|---|---|---|
| Tax on profit | Personal income tax on the whole profit | Corporate tax; personal tax on salary and dividends |
| Advance tax | Estimated tax or payments on account in your name | Company instalments, depending on country and profit |
| Your own pay | Drawings, not a business cost | Salary through payroll, plus dividends |
| Annual accounts | Figures for your tax return | Formal accounts, often filed with a public registry |
| Annual return | Usually none | Confirmation statement or annual report |
Late company accounts usually bring automatic penalties, and directors are responsible for filing on time. Keep the company's dates separate from your personal ones. See choosing a legal structure.
A method that holds all year
- 01
The whole year in your calendar at once
Copy your country's dates into your calendar with a reminder two weeks ahead. An unknown date goes on the first of the month until the letter arrives.
- 02
One admin morning a month
A fixed morning in the first week: send invoices, match receipts to the bank, book VAT, chase what is overdue.
- 03
Two savings pots
One account for VAT, one for income tax. Move both on the day a customer pays; ask your accountant which share of profit to reserve.
- 04
A quarterly review
Compare actual profit with your forecast and advance payments. If profit runs well above plan, raise the reserve now rather than face a large bill later.
Example: a beauty salon's first year
Hana opens a beauty salon as a sole trader on 1 November, in a country with quarterly VAT returns due a month after each quarter and a VAT rate of 20%. She registers for VAT from opening and invests €12,000 in equipment and fit-out, plus €2,400 VAT. For her first twelve months she expects €42,000 revenue excluding VAT and €22,000 profit. November and December bring €5,400 plus €1,080 VAT.
| When | What Hana does |
|---|---|
| November | Opens a business account and two savings pots; enters every VAT and tax date. |
| End of January | First VAT return: €1,080 charged minus €2,400 paid gives a refund of €1,320. |
| January | Requests advance income tax based on €22,000 profit and moves 25% of each month's profit to her tax pot. |
| April, July, October | Quarterly VAT returns, paid from the VAT pot. |
| May | Six-month review: €12,500 profit against €11,000 planned. She raises her advance payments and adds 25% of the extra €1,500, €375, to the tax pot. |
Fictitious Firmfocus example. The VAT rate, return periods and 25% reserve are illustrations, not a specific country's rules; the logic works in any currency.
Freelancer or company with staff
Freelancer without staff
Four VAT returns, one income tax return and perhaps advance payments. The main risk is not the paperwork but spending money that belongs to the tax authority.
Company with staff
Add payroll filings, corporate tax and instalments, formal accounts and an annual return: twenty or more fixed moments a year. Many small employers outsource payroll.
Pitfalls in the first year
- Treating VAT as revenue: it belongs to the tax authority from the moment the customer pays.
- Skipping advance payments: a full year of tax then lands at once.
- Missing a threshold: you may owe VAT you never charged.
- Relying on reminders: not every authority sends one.
The compliance calendar belongs to the first year in Start a business. Set up the administration with tax and bookkeeping, add tax payments to your cash flow forecast, and read hire your first employee before you add payroll dates.
When is my first VAT return due if I start mid-quarter?
Can I get more time to file my tax return?
Should I make advance tax payments in my first year?
What does a limited company add to the calendar?
Sources
- IRS: Tax calendars for businesses and individuals (December 2025)
- GOV.UK: Self Assessment tax returns, deadlines (September 2026)
- HMRC: Making Tax Digital for Income Tax, quarterly updates (October 2026)
- GOV.UK: Accounts and tax returns for private limited companies (October 2026)
- Australian Taxation Office: Due dates for lodging and paying your BAS (September 2026)
- Government of Canada: Tax deadlines for businesses and self-employed individuals (October 2026)
- Baden-Württemberg Tax Administration: Deadlines for VAT advance returns (in German) (October 2026)
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