The short answer
A Corporate Tax calendar should identify the company’s tax period, registration position, return/payment deadline and records owner. Registration is a separate task from filing. The FTA states that returns and payment are generally due within nine months after the relevant tax period ends; assess your entity’s actual position and any applicable exception.
Start with the actual tax period
Record the financial-year end and verify the first tax period with the adviser. Do not copy another company’s date or a headline deadline from an article about a different year. A company with an unusual first financial period needs its own assessment.
The FTA’s record-keeping guidance reiterates the nine-month return/payment timeframe and retention of relevant records for at least seven years after the period concerned. [1] Registration deadlines are a distinct question: ask for the deadline applicable to your entity rather than treating nine months as a universal registration allowance.
Put ownership beside each calendar entry
Scroll sideways to see every column.
| Task | What to record |
|---|---|
| Registration assessment | Entity category, deadline, owner and submission evidence |
| Monthly records | Bookkeeper, source documents and reconciliation status |
| Year-end close | Accounts preparation, missing items and review owner |
| Tax return | Confirmed period, preparation/review dates and authorised submitter |
| Payment | Due date, payment approval and confirmation |
| Retention | Secure location, access control and retention responsibility |
What should be collected during the year?
Keep contracts, sales and purchase records, bank statements, financing details and records of company assets. Flag transactions with owners or related businesses for the specialist rather than leaving them unexplained in the ledger. Good accounting records make it possible to assess the treatment; a bank total alone does not explain a tax return.
Schedule preparation before the final deadline. Have the accountant identify missing evidence and the adviser assess adjustments before the authorised person is asked to approve. Retain the filing and payment confirmations together so ‘submitted’ is not confused with ‘paid’.
What if the company is in a free zone?
Do not assume the licence settles the tax outcome. The Ministry of Finance describes qualifying free-zone treatment as conditional and linked to Qualifying Income. [2] Ask for an assessment of the actual business and income streams, along with the ongoing requirements.
Keep the assessment updated when the model changes. A new customer type, activity, ownership arrangement or income stream may need review. Store the reasoning and evidence so the company can explain its position rather than repeating a sales promise about ‘zero tax’.
Five questions to resolve this week
- What is our confirmed first tax period and year-end?
- What registration deadline applies to this entity?
- Who owns bookkeeping, tax review, approval, submission and payment?
- Which records are incomplete, and who will obtain them?
- What business changes require a fresh tax assessment?
Questions worth answering
Does nine months mean I can wait to register?
No. The return/payment timeframe and registration requirements are separate. Check the registration deadline applicable to the entity.
Is a year-specific article a reliable deadline calendar?
Only if its example matches your actual tax period and current requirements. Use the confirmed period and official guidance to build your own calendar.
Official sources
Source pages checked 10 October 2026. Numbered references in the guide correspond to the sources below.
Your next step
Choose the support that fits this decision. Each link takes you to the relevant service page.
This guide is practical preparation, with official sources where relevant. Company-specific requirements need an assessment of your circumstances. How these guides are prepared.
