When the money must actually arrive — not when the return was due.
A payment deadline is when the liability must be settled. Its relationship to the filing deadline differs by jurisdiction: sometimes the same day, sometimes months apart, sometimes split across instalments through the year.
Instalments are where this gets operationally awkward. A system tracking one annual date per tax will miss quarterly advance payments entirely, and those are the obligations most likely to be missed because they are routine.
The date the money must ARRIVE is also not the date it must be sent. A payment initiated on the deadline may settle after it, which is where value date and cut-off stop being abstractions.
One authority, one tax, two payment obligations in the same year — which is why an annual date is not enough.
| 🇬🇧 | Sunday 31 January 2027United Kingdom | Balancing paymentDue with the online return. |
| 🇬🇧 | Saturday 31 July 2027United Kingdom | Second payment on accountSix months later, and it does not move off the Saturday. |
Filing is the paperwork; payment is the money. Missing either has its own penalty, and they are frequently different dates.
A payment deadline says when funds must have arrived. The value date is when they are actually available, which a transfer sent on the deadline may miss.
See also filing deadline · deadline · value date · cut off time · grace period
We hold this as tax_deadlines with frequency — 229 of the 640 are quarterly. See what we hold.