YF AccountingLast updated: 4 September 2026
6 min read
The UK tax deadlines most likely to catch you out in 2026/27 are: 31 July 2026 (second payment on account), 7 August 2026 (the first ever Making Tax Digital quarterly update), 5 October 2026 (Self Assessment registration), 31 October 2026 (paper returns), 31 January 2027 (online returns and tax payment) and, for companies, corporation tax nine months and one day after your year end. Below is the complete calendar, month by month, then broken down by who you are.
What are the key tax dates from April 2026 to April 2027?
Here is every fixed deadline in the 2026/27 tax year in one table. Corporation tax and VAT dates depend on your own year end and VAT quarters, so they are covered separately below.
| Date | Deadline | Who it affects |
|---|---|---|
| 6 April 2026 | 2026/27 tax year begins. MTD for Income Tax becomes mandatory for qualifying income over £50,000 | Sole traders and landlords |
| 19 April 2026 | Final PAYE submission for 2025/26 and any outstanding PAYE/NIC | Employers |
| 31 May 2026 | P60s to everyone employed at 5 April 2026 | Employers |
| 6 July 2026 | P11D and P11D(b) for 2025/26 filed, with copies to employees | Employers |
| 19 / 22 July 2026 | Class 1A NIC on 2025/26 benefits (19th by post, 22nd electronically) | Employers |
| 31 July 2026 | Second payment on account for 2025/26 | Self-employed and landlords |
| 7 August 2026 | MTD quarterly update 1 (6 April – 5 July 2026) | MTD-mandated sole traders and landlords |
| 5 October 2026 | Register for Self Assessment if you had new untaxed income in 2025/26 | Newly self-employed and landlords |
| 31 October 2026 | Paper Self Assessment return for 2025/26 | Paper filers |
| 7 November 2026 | MTD quarterly update 2 (6 July – 5 October 2026) | MTD-mandated taxpayers |
| 30 December 2026 | Online return deadline if you want tax of under £3,000 collected through your PAYE code | Employees and pensioners who also file |
| 31 January 2027 | Online Self Assessment return for 2025/26, balancing payment, and first payment on account for 2026/27 | Everyone in Self Assessment |
| 7 February 2027 | MTD quarterly update 3 (6 October 2026 – 5 January 2027) | MTD-mandated taxpayers |
| 5 April 2027 | 2026/27 tax year ends | Everyone |
| 6 April 2027 | MTD for Income Tax extends to qualifying income over £30,000 | Sole traders and landlords |
| 7 May 2027 | MTD quarterly update 4 (6 January – 5 April 2027) | MTD-mandated taxpayers |
Which deadlines matter if you are self-employed or a landlord?
Four dates do most of the damage. 31 July 2026 is your second payment on account towards your 2025/26 bill, and if your profits have dropped, you can apply to reduce it rather than overpay. 5 October 2026 is the deadline to register for Self Assessment if you started earning untaxed income during 2025/26.
31 October 2026 is the paper return deadline, and 31 January 2027 is the big one: your online 2025/26 return, any balancing payment, and the first payment on account for 2026/27 all fall due on the same day. Our Self Assessment guide walks through the whole process.
When are the MTD for Income Tax quarterly deadlines?
If your qualifying income from self-employment and property was over £50,000 on your 2024/25 return, you are in Making Tax Digital for Income Tax now. It went live on 6 April 2026. You must keep digital records and send HMRC four quarterly updates a year, on top of your year-end filing.
| Quarter | Period covered | Deadline |
|---|---|---|
| Q1 | 6 April – 5 July 2026 | 7 August 2026 |
| Q2 | 6 July – 5 October 2026 | 7 November 2026 |
| Q3 | 6 October 2026 – 5 January 2027 | 7 February 2027 |
| Q4 | 6 January – 5 April 2027 | 7 May 2027 |
The first ever update is due 7 August 2026. The updates change how you report, not when you pay, and payment dates stay as they are. Our full guide to MTD for Income Tax covers software, penalties and what each update contains.
Which deadlines matter for limited company directors?
Company deadlines run from your own accounting period, not the tax year:
- Corporation tax payment: nine months and one day after your accounting period ends.
- Company tax return (CT600): within 12 months of the period end.
- Annual accounts to Companies House: within nine months of your accounting reference date. Late filing penalties start at £150 and rise to £1,500 for private companies.
- Confirmation statement: at least once every 12 months, within 14 days of the end of your review period.
A worked example: with a 31 March 2027 year end, your accounts are due at Companies House by 31 December 2027, your corporation tax payment by 1 January 2028, and your CT600 by 31 March 2028. If you also pay yourself a salary and dividends, our salary vs dividends guide for 2026/27 covers the personal side.
Which deadlines matter for employers?
Payroll runs to a monthly rhythm on top of the annual dates in the table. Your Full Payment Submission goes to HMRC on or before each payday, and PAYE and NIC are due by the 22nd of the following month if you pay electronically (the 19th by post). Quarterly payment is allowed if you expect to owe under £1,500 a month on average.
The annual fixtures are P60s by 31 May, P11Ds by 6 July, and Class 1A NIC by 22 July. Our payroll and PAYE guide covers the detail, or we can simply run payroll for you.
When are VAT return deadlines in 2026/27?
VAT returns and payments are due one month and seven days after the end of each VAT quarter. For the standard quarter ends that means:
- Quarter ending 30 June 2026, due 7 August 2026
- Quarter ending 30 September 2026, due 7 November 2026
- Quarter ending 31 December 2026, due 7 February 2027
- Quarter ending 31 March 2027, due 7 May 2027
Your own quarters may differ, and monthly and annual schemes have their own dates. If your turnover is heading towards £90,000, read our guide to approaching the VAT threshold, or see our VAT services if you want the returns taken off your plate.
Frequently asked questions
What happens if I miss the 31 January Self Assessment deadline?
You get an automatic £100 penalty even if you owe no tax. After three months, daily penalties of £10 can run up to £900, with further penalties at six and twelve months. Interest is charged on late tax from the due date, so filing and paying even a few days late costs real money.
When do I actually pay my 2025/26 tax bill?
Any balance for 2025/26 is due by 31 January 2027, after deducting the payments on account you made on 31 January and 31 July 2026. If your bill is above £1,000 and mostly untaxed income, you will also make a first payment on account for 2026/27 on the same day, which is half of your 2025/26 liability.
Do MTD quarterly updates change when I pay my tax?
No. The quarterly updates are informational: running totals of income and expenses, not tax payments. Your tax is still finalised once a year and the payment deadlines of 31 January and 31 July are unchanged. What changes is how you keep records: they must be digital, in compatible software.
When is my company’s corporation tax due?
Nine months and one day after the end of your accounting period, which is usually earlier than the CT600 filing deadline of twelve months. So you pay before you are technically required to file, a quirk that catches out new directors. With a 31 March year end, payment is due by 1 January the following year.
When is my confirmation statement due?
At least once every 12 months from your incorporation date or the date of your last statement, and you have 14 days from the end of that review period to file. It is a quick filing, but missing it is serious: Companies House can strike off a company that fails to file, so put the date in your diary.
What if my VAT quarter doesn’t match the standard dates?
The rule is the same whatever your quarters: return and payment are due one month and seven days after your quarter ends. Check your VAT online account for your exact stagger. Monthly filers follow the same one-month-and-seven-days rule, and the Annual Accounting Scheme has its own timetable.
Want us to track your deadlines for you?
Chasing dates is exactly the sort of thing an accountant should take off your plate. We do fixed-fee accounting (sole traders from £35 a month, limited companies from £50 a month) and every deadline on this page is tracked for you as standard.
Book a free, no-obligation call or ring us on 0161 531 0959 and we will make sure nothing slips through.
This article is general information, not personal tax advice. Deadlines correct at 4 September 2026. Always check gov.uk for your own dates.
Founder of YF Accounting, a fixed-fee, fully digital accountancy practice in Manchester serving SMEs, sole traders and landlords across the UK. One point of contact, unlimited support, no surprise bills.
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