{ "name": "Tickmarko Practice Thresholds Deadlines", "title": "Practice Thresholds Deadlines", "url": "https://tickmarko.com/datasets/practice-thresholds-deadlines/", "csv": "https://tickmarko.com/datasets/practice-thresholds-deadlines.csv", "markdown": "https://tickmarko.com/datasets/practice-thresholds-deadlines/index.md", "computed_at": "2026-10-18", "license": "https://tickmarko.com/terms", "headline": "The Practice Thresholds Deadlines carries 5 published figures read from 8 sources' own pages, from 300 to 250,000 GBP, read 17 October 2026.", "quotes": [ "The Practice Thresholds Deadlines carries 5 published figures read from 8 sources' own pages, from 300 to 250,000 GBP, read 17 October 2026.", "8 of the 25 named sources read in full publish a figure; 17 publish none, read 17 October 2026.", "Practice Thresholds Deadlines, obligation accounting-reference-date-window: median 7 day across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation accounting-reference-date-change: median 3 month across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation first-accounts-period: median 12 month across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation corporation-tax-main-rate-threshold: median 250,000 GBP across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation corporation-tax-small-profits-rate: median 19 percent across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation corporation-tax-small-profits-threshold: median 50,000 GBP across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation charitable-contribution-substantiation: median 250 USD across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation late-filing-minimum-penalty: median 525 USD across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation research-expenditure-election: median 60 month across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation foreign-owned-entity-filing: median 25 percent across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation annual-accounts-deadline: median 9 month across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation vat-registration-threshold: median 90,000 GBP across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation vat-registration-non-established: median 30 day across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation vat-reverse-charge-threshold: median 100,000 GBP across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation vat-registration-deadline: median 30 day across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation self-assessment-late-filing-penalty: median 300 GBP across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation penalty-payment-window: median 30 day across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation vat-standard-rate: median 20 percent across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation vat-reduced-rate: median 5 percent across 1 source, read 17 October 2026.", "Practice Thresholds Deadlines, obligation vat-zero-rate: median 0 percent across 1 source, read 17 October 2026." ], "citation": "\"Tickmarko Practice Thresholds Deadlines\", updated 2026-10-18, https://tickmarko.com/datasets/practice-thresholds-deadlines/.", "changed_since": null, "national": { "unit": "GBP", "n": 5, "median": 90000, "min": 300, "max": 250000, "p25": 25150, "p75": 175000, "mean": 98060, "units": { "%": 5, "GBP": 5, "USD": 2, "day": 4, "month": 4 }, "published_sources": 8, "named_sources": 25, "read_sources": 25, "not_published": 17, "published_share": 0.32 }, "by_axis": { "obligation": { "accounting-reference-date-window": { "day": { "n": 1, "median": 7, "min": 7, "max": 7, "p25": 7, "p75": 7, "mean": 7 } }, "accounting-reference-date-change": { "month": { "n": 1, "median": 3, "min": 3, "max": 3, "p25": 3, "p75": 3, "mean": 3 } }, "first-accounts-period": { "month": { "n": 1, "median": 12, "min": 12, "max": 12, "p25": 12, "p75": 12, "mean": 12 } }, "corporation-tax-main-rate-threshold": { "GBP": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } }, "corporation-tax-small-profits-rate": { "%": { "n": 1, "median": 19, "min": 19, "max": 19, "p25": 19, "p75": 19, "mean": 19 } }, "corporation-tax-small-profits-threshold": { "GBP": { "n": 1, "median": 50000, "min": 50000, "max": 50000, "p25": 50000, "p75": 50000, "mean": 50000 } }, "charitable-contribution-substantiation": { "USD": { "n": 1, "median": 250, "min": 250, "max": 250, "p25": 250, "p75": 250, "mean": 250 } }, "late-filing-minimum-penalty": { "USD": { "n": 1, "median": 525, "min": 525, "max": 525, "p25": 525, "p75": 525, "mean": 525 } }, "research-expenditure-election": { "month": { "n": 1, "median": 60, "min": 60, "max": 60, "p25": 60, "p75": 60, "mean": 60 } }, "foreign-owned-entity-filing": { "%": { "n": 1, "median": 25, "min": 25, "max": 25, "p25": 25, "p75": 25, "mean": 25 } }, "annual-accounts-deadline": { "month": { "n": 1, "median": 9, "min": 9, "max": 9, "p25": 9, "p75": 9, "mean": 9 } }, "vat-registration-threshold": { "GBP": { "n": 1, "median": 90000, "min": 90000, "max": 90000, "p25": 90000, "p75": 90000, "mean": 90000 } }, "vat-registration-non-established": { "day": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } }, "vat-reverse-charge-threshold": { "GBP": { "n": 1, "median": 100000, "min": 100000, "max": 100000, "p25": 100000, "p75": 100000, "mean": 100000 } }, "vat-registration-deadline": { "day": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } }, "self-assessment-late-filing-penalty": { "GBP": { "n": 1, "median": 300, "min": 300, "max": 300, "p25": 300, "p75": 300, "mean": 300 } }, "penalty-payment-window": { "day": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } }, "vat-standard-rate": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "vat-reduced-rate": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "vat-zero-rate": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } } } }, "rows": [ { "source": "Companies House: preparing and filing accounts", "url": "https://www.gov.uk/government/publications/life-of-a-company-annual-requirements/life-of-a-company-part-1-accounts", "figure": "7 days", "value": 7, "unit": "day", "vat": null, "axis": { "obligation": "accounting-reference-date-window" }, "retrieved_at": "2026-10-17", "quote": "You can choose to make up your accounts to the ARD or a date up to 7 days either side of the ARD.", "source_class": "primary-government", "text_sha256": "975a78d1ca13b110aac3e64ce62ac3c77cfa4cbd8324f8b239fcf191f149f1e1" }, { "source": "Companies House: preparing and filing accounts", "url": "https://www.gov.uk/government/publications/life-of-a-company-annual-requirements/life-of-a-company-part-1-accounts", "figure": "3 months", "value": 3, "unit": "month", "vat": null, "axis": { "obligation": "accounting-reference-date-change" }, "retrieved_at": "2026-10-17", "quote": "3 months from the date of receipt of the notice (change of accounting reference date - form AA01)", "source_class": "primary-government", "text_sha256": "975a78d1ca13b110aac3e64ce62ac3c77cfa4cbd8324f8b239fcf191f149f1e1" }, { "source": "GOV.UK first company accounts and return", "url": "https://www.gov.uk/first-company-accounts-and-return", "figure": "12 months", "value": 12, "unit": "month", "vat": null, "axis": { "obligation": "first-accounts-period" }, "retrieved_at": "2026-10-17", "quote": "So your company’s first accounts must cover 12 months and 3 weeks.", "source_class": "primary-government", "text_sha256": "41393a83de425e72a62e837ff2483e0f9a60e6c0866957e4d3d914e2c09f204b" }, { "source": "GOV.UK Corporation Tax rates and reliefs", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": { "obligation": "corporation-tax-main-rate-threshold" }, "retrieved_at": "2026-10-17", "quote": "If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "GOV.UK Corporation Tax rates and reliefs", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": { "obligation": "corporation-tax-small-profits-rate" }, "retrieved_at": "2026-10-17", "quote": "If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "GOV.UK Corporation Tax rates and reliefs", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "£50,000 ", "value": 50000, "unit": "GBP", "vat": null, "axis": { "obligation": "corporation-tax-small-profits-threshold" }, "retrieved_at": "2026-10-17", "quote": "The £50,000 and £250,000 profit thresholds are proportionately reduced for short accounting periods and by the total number of ‘associated companies’ your company has.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "IRS instructions for Form 1120", "url": "https://www.irs.gov/instructions/i1120", "figure": "$250 ", "value": 250, "unit": "USD", "vat": null, "axis": { "obligation": "charitable-contribution-substantiation" }, "retrieved_at": "2026-10-17", "quote": "Contributions of $250 or more.", "source_class": "primary-government", "text_sha256": "ca0e3906dae1c542a43493f2e7b796e07af4050e05a45d1daecc3545f754b2db" }, { "source": "IRS instructions for Form 1120", "url": "https://www.irs.gov/instructions/i1120", "figure": "$525.", "value": 525, "unit": "USD", "vat": null, "axis": { "obligation": "late-filing-minimum-penalty" }, "retrieved_at": "2026-10-17", "quote": "For tax returns required to be filed in 2026, the minimum penalty for failure to file a return that is more than 60 days late has increased to the smaller of the tax due or $525.", "source_class": "primary-government", "text_sha256": "ca0e3906dae1c542a43493f2e7b796e07af4050e05a45d1daecc3545f754b2db" }, { "source": "IRS instructions for Form 1120", "url": "https://www.irs.gov/instructions/i1120", "figure": "60 months", "value": 60, "unit": "month", "vat": null, "axis": { "obligation": "research-expenditure-election" }, "retrieved_at": "2026-10-17", "quote": "Alternatively, under section 174A(c), a corporation may elect to charge such expenditures to capital account and amortize such expenditures ratably over a period of not less than 60 months, beginning with the month in which the corporation first realizes benefits from such expenditures.", "source_class": "primary-government", "text_sha256": "ca0e3906dae1c542a43493f2e7b796e07af4050e05a45d1daecc3545f754b2db" }, { "source": "IRS instructions for Form 1120", "url": "https://www.irs.gov/instructions/i1120", "figure": "25%", "value": 25, "unit": "%", "vat": null, "axis": { "obligation": "foreign-owned-entity-filing" }, "retrieved_at": "2026-10-17", "quote": "If a foreign person, including a foreign corporation, wholly owns a domestic disregarded entity (DE), the domestic DE is treated as a domestic corporation separate from its owner (the foreign corporation) for the limited purposes of the requirements under section 6038A that apply to 25% foreign-owned domestic corporations.", "source_class": "primary-government", "text_sha256": "ca0e3906dae1c542a43493f2e7b796e07af4050e05a45d1daecc3545f754b2db" }, { "source": "GOV.UK prepare and file annual accounts", "url": "https://www.gov.uk/prepare-file-annual-accounts-for-limited-company", "figure": "9 months", "value": 9, "unit": "month", "vat": null, "axis": { "obligation": "annual-accounts-deadline" }, "retrieved_at": "2026-10-17", "quote": "File annual accounts with Companies House 9 months after your company’s financial year ends", "source_class": "primary-government", "text_sha256": "fa6a1c26fd22a360242c5aacc282f3bb52d401ab4f5b781d0fc9bf27076475f9" }, { "source": "GOV.UK register for VAT", "url": "https://www.gov.uk/register-for-vat", "figure": "£90,000 ", "value": 90000, "unit": "GBP", "vat": null, "axis": { "obligation": "vat-registration-threshold" }, "retrieved_at": "2026-10-17", "quote": "your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "GOV.UK register for VAT", "url": "https://www.gov.uk/register-for-vat", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": { "obligation": "vat-registration-non-established" }, "retrieved_at": "2026-10-17", "quote": "you supply any goods or services to the UK (or expect to in the next 30 days)", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "GOV.UK register for VAT", "url": "https://www.gov.uk/register-for-vat", "figure": "£100,000 ", "value": 100000, "unit": "GBP", "vat": null, "axis": { "obligation": "vat-reverse-charge-threshold" }, "retrieved_at": "2026-10-17", "quote": "goods and services which are subject to the ‘domestic reverse charge’ building work over £100,000 your business did for itself", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "GOV.UK register for VAT", "url": "https://www.gov.uk/register-for-vat", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": { "obligation": "vat-registration-deadline" }, "retrieved_at": "2026-10-17", "quote": "You have to register within 30 days of the end of the month when you went over the threshold.", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "GOV.UK Self Assessment penalties", "url": "https://www.gov.uk/self-assessment-tax-returns/penalties", "figure": "£300 ", "value": 300, "unit": "GBP", "vat": null, "axis": { "obligation": "self-assessment-late-filing-penalty" }, "retrieved_at": "2026-10-17", "quote": "after 12 months, another 5% or £300 charge, whichever is greater", "source_class": "primary-government", "text_sha256": "b150f3135f24c40fdbb162e6d352c985ae5305e3f06410eb96868b60d822bbd9" }, { "source": "GOV.UK Self Assessment penalties", "url": "https://www.gov.uk/self-assessment-tax-returns/penalties", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": { "obligation": "penalty-payment-window" }, "retrieved_at": "2026-10-17", "quote": "You must pay within 30 days of the date on the penalty notice.", "source_class": "primary-government", "text_sha256": "b150f3135f24c40fdbb162e6d352c985ae5305e3f06410eb96868b60d822bbd9" }, { "source": "GOV.UK VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "obligation": "vat-standard-rate" }, "retrieved_at": "2026-10-17", "quote": "Standard rate 20% Most goods and services", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "GOV.UK VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "obligation": "vat-reduced-rate" }, "retrieved_at": "2026-10-17", "quote": "Reduced rate 5% Some goods and services, for example, children’s car seats and home energy", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "GOV.UK VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "obligation": "vat-zero-rate" }, "retrieved_at": "2026-10-17", "quote": "Zero rate 0% Zero-rated goods and services, for example, most food and children’s clothes", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" } ], "not_published": [ { "source": "Companies House: life of a company, annual requirements", "url": "https://www.gov.uk/government/publications/life-of-a-company-annual-requirements", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK 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"url": "https://www.irs.gov/pub/irs-pdf/i1120s.pdf", "retrieved_at": "2026-09-20", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS self-employed individuals tax center", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/government/publications/life-of-a-company-annual-requirements", "label": "Companies House: life of a company, annual requirements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/life-of-a-company-annual-requirements/life-of-a-company-part-1-accounts", "label": "Companies House: preparing and filing accounts", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/audit-exemptions-for-private-limited-companies", "label": "GOV.UK audit exemptions for private limited companies", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/running-a-limited-company/company-annual-return", "label": "GOV.UK confirmation statement", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/what-is-the-construction-industry-scheme", "label": "GOV.UK Construction Industry Scheme", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/corporation-tax-rates", "label": "GOV.UK Corporation Tax rates and reliefs", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/first-company-accounts-and-return", "label": "GOV.UK first company accounts and return", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/annual-accounts/microentities-small-and-dormant-companies", "label": "GOV.UK micro-entity, small and dormant company accounts", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/pay-corporation-tax", "label": "GOV.UK pay Corporation Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/prepare-file-annual-accounts-for-limited-company", "label": "GOV.UK prepare and file annual accounts", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/register-for-self-assessment", "label": "GOV.UK register for Self Assessment", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/register-for-vat", "label": "GOV.UK register for VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/self-assessment-tax-returns/deadlines", "label": "GOV.UK Self Assessment deadlines", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/self-assessment-tax-returns/penalties", "label": "GOV.UK Self Assessment penalties", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-rates", "label": "GOV.UK VAT rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-record-keeping", "label": "GOV.UK VAT record keeping", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-registration/when-to-register", "label": "GOV.UK VAT registration: when to register", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/using-making-tax-digital-for-income-tax", "label": "HMRC Making Tax Digital for Income Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/understanding-off-payroll-working-ir35", "label": "HMRC off-payroll working (IR35)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/business-structures", "label": "IRS business structures", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes", "label": "IRS estimated taxes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/payments/failure-to-file-penalty", "label": "IRS failure to file penalty", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/instructions/i1120", "label": "IRS instructions for Form 1120", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/pub/irs-pdf/i1120s.pdf", "label": "IRS instructions for Form 1120-S", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center", "label": "IRS self-employed individuals tax center", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 8 of the 25 named sources that could be read published a usable figure; 17 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 67 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per obligation: the threshold or rate, the filing deadline, the penalty for missing it and the effective date, each quoted from the authority's own page; the derived figure is the calendar a business faces in a year and the point at which each obligation bites - the VAT registration threshold against turnover, the audit exemption limits, the MTD start date by income, the self-assessment and Companies House deadlines beside the IRS equivalents - and changed-since, which is the news when a rate year turns", "embed": "

300 to 250,000 GBP

5 published figures, Practice Thresholds Deadlines, across 8 sources, read 17 October 2026

Source: Tickmarko Practice Thresholds Deadlines
" }