Tax
Corporation Tax Payment Deadlines Explained
Find out when Corporation Tax is due, how first-year deadlines work, how to pay HMRC and what happens if your payment is late.
Director Self Assessment: Do You Need to Register?
Do company directors need Self Assessment? Understand when salary, dividends or other income mean you must register, and the deadlines to remember.
By Callum Sommerton24 September 20263 min read
Being a company director doesn’t automatically mean you need to register for Self Assessment. It depends on your personal income and circumstances.
If you only receive a salary taxed correctly through PAYE, and have no other reason to file, you generally won’t need a personal tax return. Taking dividends can change that.
What if you receive dividends?
For the 2026/27 tax year, the dividend allowance is £500. You may also have unused Personal Allowance available.
The reporting rules are:
Dividends within the dividend allowance: you don’t need to tell HMRC about them unless you already complete a tax return.
Dividend income up to £10,000, with tax to pay: tell HMRC after the tax year ends and before 5 October. You may be able to pay through an adjusted PAYE tax code without filing a return.
Dividend income over £10,000: you need to complete a Self Assessment tax return.
The £10,000 threshold refers to dividend income, not the tax bill. Include dividends from other taxable investments as well as your company.
If you already file a return, report your dividend income there. For help planning your pay, read Tax-Efficient Director Pay: A How-To Guide.
What else can mean you need a return?
Other reasons include:
Separate sole-trader income over £1,000 before expenses.
Rental income or other untaxed income, depending on the amounts.
Capital Gains Tax to pay.
The High Income Child Benefit Charge, if you don’t pay it through PAYE.
Use HMRC’s checker to confirm your position.
If HMRC has sent you a notice to file, don’t ignore it. Submit the return or ask HMRC to withdraw the notice if you believe it isn’t needed.
How do you register?
Use the GOV.UK Self Assessment registration service. Select the reason that applies to you, such as receiving dividend income from your company.
You’ll use a personal Unique Taxpayer Reference (UTR). This is separate from your company’s Corporation Tax UTR.
If you already file annually, you don’t register again. If your account is inactive, you may need to reactivate it.
What are the deadlines?
For a tax year ending on 5 April:
5 October: tell HMRC you need to file, if newly required.
31 October: normal paper return deadline.
31 January: normal online return deadline and payment deadline.
For example, income received during 6 April 2026 to 5 April 2027 normally means registering by 5 October 2027, then filing online and paying by 31 January 2028.
Payments on account may also apply, with instalments due in January and July.
Self Assessment covers your personal tax. Your company’s Corporation Tax and accounts are separate obligations. If you’re unsure which returns you need, our guide to when founders need an accountant explains where support can help.
