--- title: "UK Tax Calendar 2026/27: Key HMRC Dates" description: "**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…" url: "https://accotax.co.uk/knowledgebank/uk-tax-calendar/" updated: "2026-10-16" category: "VAT - Value Added Tax" --- # UK Tax Calendar 2026/27: Key HMRC Dates **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](https://accotax.co.uk/what-are-self-assessment-penalties/) - VAT: penalty points and late payment penalties; see [VAT late filing penalties](https://accotax.co.uk/knowledgebank/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](https://accotax.co.uk/) clients get reminders before every deadline. See [preparing year-end accounts](https://accotax.co.uk/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](https://accotax.co.uk/accountants-for-small-businesses/) service, or [contact us](https://accotax.co.uk/contact/) 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.