Last updated: 14 October 2026
UK tax calendar 2026/27: the short answer
The UK tax year runs from 6 April to 5 April. The dates most people need are 31 January (file your online Self Assessment return and pay the balance of tax), 31 July (second payment on account) and 5 October (register for Self Assessment if you are new). Employers pay PAYE to HMRC by the 22nd of each month. VAT returns are due one month and 7 days after the end of each VAT period. Companies pay corporation tax 9 months and 1 day after their year-end. This calendar lists every regular deadline for the 2026/27 tax year and is updated every year.
Monthly deadlines
| Date | Who | What |
| 7th | VAT-registered businesses | VAT return and payment due for periods that ended 1 month and 7 days earlier |
| 19th | Employers and CIS contractors | PAYE and NIC payment by post; CIS monthly return due |
| 22nd | Employers | PAYE, NIC and CIS deductions due if you pay electronically |
| 1st (of the 10th month after year-end) | Companies | Corporation tax due for year-ends 9 months and 1 day earlier |
Month-by-month dates for 2026/27
April 2026
- 5 April: end of the 2025/26 tax year
- 6 April: start of 2026/27. New rates apply, and MTD for Income Tax starts for sole traders and landlords with qualifying income over £50,000
- 19/22 April: PAYE payment for month 12 of 2025/26 and the final FPS or EPS
May 2026
- 31 May: give employees their P60s for 2025/26
July 2026
- 6 July: P11D and P11D(b) deadline for 2025/26 benefits; give employees copies
- 22 July: Class 1A NIC payment due (19 July by cheque)
- 31 July: second payment on account for 2025/26
August 2026
- 7 August: first MTD for Income Tax quarterly update (period 6 April to 5 July)
October 2026
- 5 October: register for Self Assessment if you started self-employment, letting or other untaxed income in 2025/26
- 31 October: paper Self Assessment returns for 2025/26
November 2026
- 7 November: second MTD quarterly update (period to 5 October)
December 2026
- 30 December: file online by this date if you want tax under £3,000 collected through your 2027/28 tax code
January 2027
- 31 January: online Self Assessment return for 2025/26, balancing payment for 2025/26 and first payment on account for 2026/27
February 2027
- 7 February: third MTD quarterly update (period to 5 January)
- Early March: a 5% late payment penalty applies to 2025/26 tax still unpaid 30 days after 31 January (people in MTD for Income Tax from 2026/27 move to the new 3%/3%/10% late payment penalty regime)
March and April 2027
- 31 March: end of the 2026/27 corporation tax financial year
- 5 April: last day to use your 2026/27 ISA allowance (£20,000), CGT annual exempt amount (£3,000) and IHT annual exemption (£3,000); last day to claim refunds for 2022/23
- 6 April: MTD for Income Tax threshold falls to £30,000
- 7 May 2027: fourth MTD quarterly update (period to 5 April)
Deadlines that depend on your own dates
| Event | Deadline |
| Company year-end | Accounts to Companies House within 9 months; CT600 within 12 months; corporation tax paid within 9 months and 1 day |
| First company accounts | 21 months after incorporation |
| Confirmation statement | Within 14 days after the review date (at least once every 12 months) |
| Selling UK residential property with CGT due | Report and pay within 60 days of completion |
| Going over the VAT threshold (£90,000) | Register within 30 days of the end of the month you went over |
| New employee | Register as an employer before the first payday |
| Auto-enrolment | Re-enrol eligible staff every 3 years and complete the re-declaration |
Penalties if you miss a date
- Self Assessment: £100 straight away, then daily penalties after 3 months; see self assessment penalties
- VAT: penalty points and late payment penalties; see VAT late filing penalties
- Companies House: automatic late filing penalties that rise the later the accounts are filed
- Corporation tax: £100 for a return filed 1 day late, rising after 3 and 6 months
Frequently asked questions
When is the Self Assessment deadline for 2025/26?
31 January 2027 for online returns, and 31 October 2026 for paper returns.
When do I pay my tax bill?
By 31 January, with a second payment on account by 31 July if you make payments on account.
What are the MTD for Income Tax quarterly deadlines?
7 August, 7 November, 7 February and 7 May, then a final declaration by 31 January.
Can my accountant track these dates for me?
Yes. Accotax clients get reminders before every deadline. See preparing year-end accounts.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with all of your tax deadlines. See our small business accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
