Practical guidance
UK tax deadlines calendar 2026/27
The UK tax year runs from 6 April 2026 to 5 April 2027, but not every business deadline follows that year. Self Assessment and MTD have fixed tax-year dates; VAT, Corporation Tax, accounts and confirmation statements depend on the business or company.
Fixed dates in the 2026/27 cycle
5 October 2026
Deadline to tell HMRC that a 2025/26 Self Assessment return is needed in the circumstances described by HMRC, including certain people who have not previously filed.
31 October 2026
Paper Self Assessment return deadline for 2025/26.
7 November 2026
Second MTD for Income Tax quarterly update deadline for 2026/27 for standard or calendar update periods.
30 December 2026
Online Self Assessment return deadline if an eligible taxpayer wants HMRC to consider collecting the amount through a PAYE tax code. Conditions apply.
31 January 2027
Online Self Assessment return deadline for 2025/26, balancing-payment date and first payment on account for 2026/27 where required.
7 February 2027
Third MTD for Income Tax quarterly update deadline for 2026/27.
5 April 2027
End of the 2026/27 tax year.
7 May 2027
Fourth MTD for Income Tax quarterly update deadline for 2026/27.
6 July 2027
Deadline for employers to report 2026/27 expenses and benefits and provide the required information to employees. P11D(b) reporting is also due where required.
22 July 2027
Electronic payment deadline for 2026/27 Class 1A National Insurance. The cheque deadline is 19 July.
31 July 2027
Second Self Assessment payment on account for 2026/27 where required.
31 January 2028
Online Self Assessment filing and payment date for 2026/27. People mandated into MTD use compatible software for the MTD final process described by HMRC.
Last checked against GOV.UK: 26 September 2026.
Dates that depend on your business
PAYE
Send a Full Payment Submission on or before each payday. Electronic PAYE payment is generally due by the 22nd of the next tax month; cheque payment must normally arrive by the 19th. Approved quarterly payers use the corresponding quarterly deadline.
VAT
Most VAT Returns and cleared payments are due one calendar month and seven days after the VAT period ends. Annual Accounting and Payments on Account use different dates. Check the VAT online account.
Corporation Tax
For a company below the instalment threshold, payment is normally due nine months and one day after the Corporation Tax accounting period. The Company Tax Return is normally due 12 months after that period. Larger or associated companies may have instalment dates.
Companies House accounts
A private company’s annual accounts are normally due nine months after the accounting reference period. First accounts generally use the 21-month rule and need a separate check.
Confirmation statement
The company reviews its record at least once every 12 months and files within 14 days after the review period ends. Filing early changes the next review cycle.
A date is only the end of the process
Set internal dates for record completion, questions, review, approval and cleared payment. A submission rejected after the deadline can still be late.
The planned Deadline Finder will organise standard dates for a particular company and show the source behind each rule. Until launch, compare this calendar with the Companies House register, HMRC notices and each online tax account.
Need to identify the dates that apply to you?
General guidance is not advice for your situation.
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