Insights for businesses expanding abroad

Practical guides and a compliance calendar for the countries we serve.

Compliance calendar

Main recurring deadlines by country

Choose a country to see its calendar. Dates are typical for a standard private company and change with year end, size and entity type.

United States

Filing or obligation	Frequency	Typical due date
Federal corporate income tax return (Form 1120)	Annual	15 April for calendar-year C corporations; extension available
Form 5472 for foreign-owned entities	Annual	Filed with the return
Delaware corporation annual report and franchise tax	Annual	1 March
Delaware LLC annual tax	Annual	1 June
Payroll tax return (Form 941)	Quarterly	Last day of the month after each quarter
Forms W-2 and 1099-NEC	Annual	31 January
State annual report and sales tax	Varies	Depends on the state and activity

United Kingdom

Filing or obligation	Frequency	Typical due date
Confirmation statement	Annual	At least once every 12 months
Annual accounts to Companies House	Annual	9 months after the financial year end for private companies
Corporation Tax return (CT600)	Annual	12 months after the end of the accounting period
Corporation Tax payment	Annual	9 months and 1 day after the accounting period end; large companies pay in instalments
VAT return	Usually quarterly	1 month and 7 days after the period end
PAYE and National Insurance	Monthly	22nd of the following tax month for electronic payment

Canada

Filing or obligation	Frequency	Typical due date
Corporate income tax return (T2)	Annual	6 months after the fiscal year end
Corporate income tax balance due	Annual	2 months after year end; 3 months for eligible small corporations
GST/HST return	Monthly, quarterly or annual	Depends on revenue and the filing frequency assigned
Payroll remittances	Monthly or more often	Depends on the remitter type
Federal annual return (Corporations Canada)	Annual	Within 60 days after the anniversary of incorporation

Australia

Filing or obligation	Frequency	Typical due date
Company tax return	Annual	31 October for most companies; later dates available through a registered tax agent
Business Activity Statement (BAS)	Monthly or quarterly	28th of the month after a quarter; the December quarter is due 28 February
Superannuation guarantee contributions	Quarterly	28 days after the end of each quarter
ASIC annual review fee	Annual	Within 2 months of the company's review date
PAYG instalments	Quarterly	With the BAS

United Arab Emirates

Filing or obligation	Frequency	Typical due date
VAT return	Monthly or quarterly	28th day after the end of the tax period
Corporate tax return	Annual	Within 9 months of the financial year end
Payroll and WPS salary files	Monthly	On the agreed salary date
Trade licence renewal	Annual	Before the licence expiry date

Singapore

Filing or obligation	Frequency	Typical due date
Estimated Chargeable Income (ECI)	Annual	Within 3 months of the financial year end, unless exempt
Corporate income tax return (Form C-S or Form C)	Annual	30 November
ACRA annual return	Annual	Within 7 months of the financial year end for private companies
GST return	Usually quarterly	1 month after the end of the accounting period
CPF contributions	Monthly	14th of the following month

India

Filing or obligation	Frequency	Typical due date
TDS payment	Monthly	7th of the following month
GSTR-3B	Monthly	20th of the following month; varies by turnover and scheme
Advance tax	Quarterly	15 June, 15 September, 15 December and 15 March (cumulative)
PF and ESIC	Monthly	15th of the following month
Foreign Liabilities and Assets (FLA) return	Annual	15 July
Annual general meeting	Annual	Within 6 months of the financial year end, i.e. by 30 September
Financial statements with the ROC (AOC-4)	Annual	Within 30 days of the AGM
Annual return with the ROC (MGT-7)	Annual	Within 60 days of the AGM
Tax audit report	Annual	30 September for audit cases
Income tax return	Annual	31 July for most non-audit cases; 31 October for audit cases
ODI annual performance report	Annual	31 December

General guide only. Rules, thresholds and due dates change by notification and differ by entity type and industry. We confirm the position for your company at scoping.

Country guides