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Key tax dates

The main deadlines for individuals, landlords, companies and employers. We keep track of them for our clients.

If a payment date falls on a weekend or bank holiday, make sure the money reaches HMRC by the last working day before it, unless you pay by Faster Payments.

Source: HMRC and GOV.UK, checked on 8 November 2026. General information only, not advice on your own situation.

The year ahead

The main deadlines over the next twelve months. Point at or tap a date to see what is due.

Coming up

  1. Self Assessment: file your 2025/26 return online by this date to pay tax under £3,000 through your PAYE tax code
  2. Self Assessment: online return for 2025/26 and tax payment due
  3. Making Tax Digital: quarterly update due for the quarter to 5 January
  4. Tax year: 2026/27 ends
  5. Making Tax Digital: starts for qualifying income over £30,000
  6. Employers: company cars, vans and medical benefits must be reported through payroll

Employers: PAYE and National Insurance are due by the 22nd of each month.

Self Assessment

For the self-employed, partners, landlords and anyone else who sends a tax return.

30 December 2026If you owe less than £3,000 and already pay tax through PAYE, file your 2025/26 return online by this date to have the tax collected through your tax code.
31 January 2027Online return for 2025/26 due. Pay the rest of the tax for 2025/26 and the first payment on account for 2026/27.
5 April 2027The 2026/27 tax year ends.
31 July 2027Second payment on account for 2026/27.
5 October 2027Register for Self Assessment if you had new income in 2026/27, for example from starting a business or letting a property.
31 October 2027Paper return for 2026/27 due.
31 January 2028Online return for 2026/27 due, and the rest of the tax for 2026/27.

A 2025/26 return sent in late gets an automatic £100 penalty, even if there is no tax to pay. HMRC also charges interest on tax paid late.

Making Tax Digital for Income Tax

For sole traders and landlords. You keep your records in software and send HMRC an update every quarter. Qualifying income is your total income from self-employment and property, before expenses.

6 April 2026Started for qualifying income over £50,000, based on the 2024/25 tax return.
6 April 2027Starts for qualifying income over £30,000, based on the 2025/26 tax return.
6 April 2028Starts for qualifying income over £20,000, based on the 2026/27 tax return.
7 August, 7 November, 7 February, 7 MayQuarterly updates due, for the quarters ending 5 July, 5 October, 5 January and 5 April.
31 January after the tax yearTax return due, with the final figures for the year. For 2026/27, by 31 January 2028.

If you are not sure whether it applies to you, use the official checker on our Tax tools page, or ask us.

Landlords and property

Rental income goes on your Self Assessment return, so the Self Assessment dates above apply.

Within 60 days of completionIf you sell a UK residential property and Capital Gains Tax is due, report it and pay the tax within 60 days of the completion date.
6 April 2027Making Tax Digital starts if your rental and self-employment income together is over £30,000.

Limited companies

Company deadlines run from the company's year end, so each company has its own dates.

9 months after the year endAnnual accounts due at Companies House. A new company's first accounts are due 21 months after it was set up.
9 months and 1 day after the year endCorporation Tax payment due. Large companies pay in instalments.
12 months after the year endCompany Tax Return (CT600) due.
Once a yearConfirmation statement due within 14 days after the end of the review period.
Within 3 months of startingRegister for Corporation Tax within 3 months of starting to do business.

Example: a company with a year end of 31 March 2026 files its accounts by 31 December 2026, pays its Corporation Tax by 1 January 2027 and sends its Company Tax Return by 31 March 2027.

Employers

For anyone who runs a payroll, including a director-only payroll.

On or before each paydayReport pay to HMRC in a Full Payment Submission (FPS).
22nd of each monthPay PAYE and National Insurance for the previous tax month (19th if you pay by post). Small employers may be able to pay quarterly.
6 April 2027Company cars, car fuel, vans, van fuel and medical benefits must be reported through payroll from this date.
31 May 2027Give each employee their P60 for 2026/27.
6 July 2027Send P11D and P11D(b) forms for 2026/27, and give employees their copies.
22 July 2027Pay Class 1A National Insurance on 2026/27 benefits (19 July if you pay by post).

VAT

For VAT-registered businesses, and businesses close to the registration threshold.

1 month and 7 days after each VAT periodVAT return and payment due. Returns are sent through Making Tax Digital software.
Within 30 daysRegister for VAT within 30 days of the end of the month in which your taxable turnover for the last 12 months went over £90,000. If you expect to go over £90,000 in the next 30 days alone, register straight away.

These are the main dates. Some businesses have different ones, for example under the VAT annual accounting scheme or with quarterly PAYE payments. If you are not sure which dates apply to you, ask us.

Sources

Figures and dates on this page come from these GOV.UK pages. Contains public sector information licensed under the Open Government Licence v3.0. We take care to keep this page accurate, but rules change and every situation is different, so please speak to us before you act on it.

Want us to keep track for you?

We keep track of filing and payment dates for our clients. Email us for a free consultation.

Email contact@keepright.co.uk