UK year-end admin checklist: the dates and what a VA can do

Martyn Butler, founder · Updated 2 November 2026 · 7 minute read

The short answer

A UK small business year-end checklist starts with the tax year ending on 5 April, then P60s to employees by 31 May, expenses and benefits forms by 6 July, payments on account on 31 January and 31 July, and the online Self Assessment return and payment by 31 January. Limited companies also file accounts 9 months after their financial year ends. Check each date on GOV.UK.

Which year end is yours

"Year end" means different things depending on how your business is set up, and many owners have more than one:

The tax year runs from 6 April to 5 April. Sole traders, partners and landlords report on it through Self Assessment, and every employer's payroll follows it.
A limited company has its own financial year, which can end on any date. Its accounts and Corporation Tax work from that date, not from April.
VAT runs on accounting periods, usually of three months, so a VAT-registered business has a small year end four times a year.

The dates that matter

Here is the calendar, with what a VA can do for each item. Dates are from GOV.UK as at 26 September 2026. Your accountant will know which apply to you, and some change from year to year, so ask your VA to check each one on GOV.UK when they put it in the diary.

Item	When	What the VA does
Tax year ends	5 April	Starts the records pack; confirms the accountant's list of what they need
Final payroll submission of the year	On or before your last payday of the tax year	Reminds you or your payroll provider; checks starters and leavers are recorded
P60s to employees	By 31 May	Chases the payroll provider; confirms each employee has theirs
Expenses and benefits (P11D, P11D(b))	By 6 July, with copies to employees	Lists benefits and expenses from the year for the accountant
Class 1A National Insurance payment	22 July (19 July by cheque)	Diarises it and reminds you to pay
Payments on account	31 January and 31 July	Diarises both; notes the amounts from the statement you share
Register for Self Assessment	5 October after the tax year ends	Flags anyone newly needing to file, such as a new landlord
Self Assessment paper return	31 October	Only if you file on paper; most file online
Self Assessment online return and payment	31 January	Builds the records pack by autumn; chases what is missing
MTD for Income Tax quarterly updates	7 August, 7 November, 7 February, 7 May	Keeps records up to date each quarter for the software
VAT return and payment	Usually one month and seven days after each period	Diarises each one; has the records ready two weeks early
Confirmation statement	At least every 12 months, within 14 days of your review period ending	Checks company details; reminds each director to verify their identity
Annual accounts to Companies House	9 months after the financial year ends (first accounts: 21 months after registering)	Diarises it; gathers the records for the accountant
Corporation Tax payment	9 months and 1 day after the accounting period ends	Diarises it and reminds you to pay
Company Tax Return	12 months after the accounting period ends	Confirms with your accountant that it is filed

Self Assessment this winter

For the 2025 to 2026 tax year, which ended on 5 April 2026, the deadlines are 5 October 2026 to register if you are new to Self Assessment (if you missed it, register now and HMRC will give you a new deadline, three months from the date of its letter or email), 31 October 2026 for a paper return, and 31 January 2027 to file online and pay. If you want to pay the bill through your PAYE tax code, the online return must be in by 30 December 2026.

Payments on account are advance payments towards next year's bill, each half of last year's tax, due on 31 January and 31 July. You do not have to make them if last year's bill was under £1,000, or if you paid more than 80% of last year's tax outside Self Assessment, for example through your tax code.

Miss the filing deadline for that return and HMRC charges an initial £100 penalty, with more the later it gets, and interest on anything paid late. If you use Making Tax Digital for Income Tax, GOV.UK says late returns earn penalty points from the 2026 to 2027 tax year instead, so ask your accountant how that applies to you. A VA who starts gathering in the autumn is the cheapest way to avoid either.

Making Tax Digital

If you are a sole trader or landlord and your qualifying income from self-employment and property was over £50,000 in the 2024 to 2025 tax year, you should have been using Making Tax Digital for Income Tax since 6 April 2026. The threshold falls to £30,000 from 6 April 2027, based on 2025 to 2026 income, and to £20,000 from 6 April 2028, based on 2026 to 2027 income.

Under it you keep digital records and send quarterly updates through compatible software. The standard deadlines are 7 August, 7 November, 7 February and 7 May, and each update covers the year to date. Quarterly updates do not replace the tax return. For VAT, every VAT-registered business already has to keep digital records and file returns through software.

This is where a VA earns their keep: records entered weekly rather than in a panic before each deadline.

What a VA can gather

Receipts and invoices, matched to the bank transactions in your accounting software.
Sales reports and payout statements from the platforms you sell or let through.
Statements from letting agents, with their fees broken out.
Mileage logs, and a list of equipment or vehicles bought in the year.
Interest statements, pension contribution statements and Gift Aid receipts, if your accountant asks for them.
A list of questions for your accountant: the transactions nobody can explain.

What a VA can chase

Customers with unpaid invoices, before the year closes.
Suppliers for missing invoices and credit notes.
Your payroll provider for P60s and the year's reports.
Your letting agent or platform for statements that have not arrived.
You, politely, for the receipts still sitting in your wallet or your personal inbox.

What a VA can diarise

Every date in the table goes into your calendar three times: six weeks before, when the gathering starts; two weeks before, when the pack goes to your accountant; and the deadline itself, which should be a formality by then.

Your VA can also keep the filing tidy. GOV.UK says self-employed records must be kept for at least five years after the 31 January deadline for the tax year they relate to. Limited companies must keep records for six years from the end of the last financial year they relate to, and longer in some cases. A clear folder for each year makes that easy.

What stays with your accountant

A VA prepares; your accountant advises and signs off. Which expenses are allowable, whether to register for VAT or sign up for Making Tax Digital early, how a director takes money from the company, which allowances to claim, and whether your accounts are right are all questions for a qualified accountant or tax adviser. Take advice, not a best guess.

Some steps have to be yours personally. Companies House will not accept a confirmation statement until every director has verified their own identity. For someone else to deal with HMRC for you, GOV.UK's route is to authorise them, for example by appointing your accountant as your agent. Your VA works from the records you share, not from your HMRC sign-in.

When your VA is overseas

Your tax records are some of the most sensitive data you hold, and for a sole trader or landlord they are personal data too. Give your VA their own login to your accounting software, with a role that can enter and match but not pay. Where you can, let the bank feed bring transactions in rather than sharing online banking. Keep everything in one shared folder you own, not in their email.

Plan around public holidays. The 31 January deadline follows the Christmas and New Year holidays in both countries, so aim to have the pack with your accountant before Christmas. Our VAs have Christmas Day and Boxing Day off, and Philippine public holidays run through the same weeks.

How we help at year end

Finance work with a Mango & Co. VA is preparation, not accountancy. They collect receipts and invoices and match them to transactions, categorise transactions in Xero or QuickBooks for your bookkeeper, and pull together the pack your accountant asks for. Your accountant still signs things off.

If you want to see what a VA could take off you at year end and through the rest of it, our free plan at /fit takes about three minutes.

Common questions

When is the Self Assessment deadline for the 2025 to 2026 tax year?

The online return and payment for the 2025 to 2026 tax year are due by 31 January 2027. The paper return deadline is 31 October 2026, and anyone new to Self Assessment had to register by 5 October 2026. If you want the bill collected through your PAYE tax code, file online by 30 December 2026.

What happens if I miss the Self Assessment deadline?

HMRC charges an initial £100 penalty if you miss the filing deadline, with more the later it gets, and interest on anything paid late. If you use Making Tax Digital for Income Tax, GOV.UK says late returns earn penalty points from the 2026 to 2027 tax year instead, so ask your accountant how that applies to you.

Do I need to use Making Tax Digital for Income Tax?

You should already be using it if you are a sole trader or landlord whose qualifying income from self-employment and property was over £50,000 in the 2024 to 2025 tax year. The threshold falls to £30,000 from 6 April 2027 and to £20,000 from 6 April 2028, and quarterly updates do not replace the tax return.

How long do I need to keep business records in the UK?

Self-employed records must be kept for at least five years after the 31 January deadline for the tax year they relate to, according to GOV.UK. Limited companies must keep records for six years from the end of the last financial year they relate to, and longer in some cases, so a clear folder for each year helps.

Can a virtual assistant do my year-end accounts?

No, a VA prepares and your accountant advises and signs off. A VA can gather receipts and match them to bank transactions, chase missing invoices and statements, and diarise each deadline, but which expenses are allowable and whether your accounts are right are questions for a qualified accountant or tax adviser.

The UK year-end admin checklist a VA can run