UK Tax Deadlines 2026/27 — Complete HMRC Calendar
Every UK tax deadline for 2026/27 in one calendar. Self assessment, VAT, PAYE, corporation tax, MTD ITSA, P11D, CIS and Companies House dates.
The UK tax year 2026/27 runs from 6 April 2026 to 5 April 2027. Inside that window sit more than 40 separate filing or payment dates, spread across HMRC and Companies House. Miss one and the penalty often outweighs the tax due.
This page lists every deadline for the year in a single calendar, then breaks them out by audience — sole traders, limited companies, employers, VAT-registered businesses, and landlords. Bookmark it. The dates do not move.
The master HMRC calendar for 2026/27
| Date | Deadline | Who it applies to |
|---|---|---|
| 6 April 2026 | 2026/27 tax year begins; MTD ITSA mandate starts for income over £50,000 | All taxpayers; qualifying sole traders and landlords |
| 19 April 2026 | Final FPS submission for 2025/26; PAYE/CIS payment for March (cheque) | Employers, contractors |
| 22 April 2026 | PAYE/CIS payment for March (electronic) | Employers, contractors |
| 5 May 2026 | First MTD ITSA quarterly update (period to 5 July 2026 — covers April to early July) | Sole traders, landlords in MTD |
| 31 May 2026 | P60s issued to employees for 2025/26 | Employers |
| 6 July 2026 | P11D and P11D(b) for 2025/26 filed with HMRC; employee copies issued | Employers with benefits in kind |
| 19 July 2026 | Class 1A NICs on benefits paid (cheque) | Employers |
| 22 July 2026 | Class 1A NICs on benefits paid (electronic) | Employers |
| 31 July 2026 | Second payment on account for 2025/26 due | Self assessment taxpayers |
| 5 August 2026 | Second MTD ITSA quarterly update (period to 5 July 2026) | Sole traders, landlords in MTD |
| 5 October 2026 | Register for self assessment if you have new untaxed income from 2025/26 | New sole traders, landlords, directors |
| 31 October 2026 | Paper self assessment return for 2025/26 | Self assessment taxpayers |
| 5 November 2026 | Third MTD ITSA quarterly update (period to 5 October 2026) | Sole traders, landlords in MTD |
| 30 December 2026 | Online self assessment for 2025/26 if you want tax under £3,000 collected via PAYE code | Self assessment taxpayers with PAYE income |
| 31 January 2027 | Online self assessment for 2025/26; balancing payment; first payment on account for 2026/27 | Self assessment taxpayers |
| 5 February 2027 | Fourth MTD ITSA quarterly update (period to 5 January 2027) | Sole traders, landlords in MTD |
| 5 April 2027 | 2026/27 tax year ends | All taxpayers |
| 5 May 2027 | First MTD ITSA quarterly update for 2027/28 (period to 5 April 2027 — closes 2026/27) | Sole traders, landlords in MTD |
| 19th of each month | PAYE/CIS payment (cheque); CIS300 return | Employers, contractors |
| 22nd of each month | PAYE/CIS payment (electronic) | Employers, contractors |
| Each VAT quarter end + 1 month 7 days | VAT return and payment | VAT-registered businesses |
| 9 months + 1 day after year end | Corporation tax payment | Limited companies |
| 12 months after year end | CT600 return | Limited companies |
| 9 months after ARD (private) | Annual accounts to Companies House | Private limited companies |
| Within 14 days of review period end | Confirmation statement | All UK companies and LLPs |
| Within 60 days of completion | Residential property CGT return and payment | Anyone selling UK residential property at a gain |
For sole traders
Sole traders sit at the centre of the self assessment system. The dates below are the ones that catch most people out.
- 5 October 2026 — register for self assessment if you started self-employment in 2025/26 and have not filed before. Miss this and HMRC can charge failure-to-notify penalties.
- 31 October 2026 — paper return for the 2025/26 tax year. Almost nobody files on paper any more, but if you do, this is your only chance.
- 31 January 2027 — online return for 2025/26, balancing payment, and the first payment on account for 2026/27. Three deadlines on one day.
- 31 July 2027 — second payment on account for 2026/27.
- 31 January 2028 — online return for 2026/27, balancing payment, and first payment on account for 2027/28.
Payments on account split your bill in half across January and July. They are estimates based on the previous year. If your 2026/27 profit is much lower than 2025/26, you can apply to reduce them. Underestimating, however, attracts interest on the shortfall.
Self assessment guidance on gov.uk covers the registration process in detail.
For limited companies
Corporation tax dates float because every company has its own accounting period. The rules below stay the same — just count from your year end.
- Pay corporation tax nine months and one day after the end of the accounting period. A company with a 31 March 2026 year end pays by 1 January 2027.
- File the CT600 12 months after the end of the accounting period. The same March 2026 year end files by 31 March 2027.
- Large companies (profits above £1.5 million) pay in four quarterly instalments. Very large companies (profits above £20 million) pay earlier still.
- File accounts at Companies House nine months after the accounting reference date for private companies, six months for public companies.
- File a confirmation statement within 14 days of the review period end (usually the anniversary of incorporation, or of the last statement).
A common trap: companies treat the Companies House and HMRC filings as one. They are not. Same accounts, two filings, two separate deadlines. Companies House charges automatic penalties starting at £150 and rising to £1,500 for accounts more than six months late.
The Companies House page on filing accounts explains the format options for small companies.
For employers (PAYE/RTI)
PAYE has the most frequent calendar in UK tax. Most of it is monthly.
- Full Payment Submission (FPS) — on or before each payday. No exceptions.
- Monthly PAYE payment — by the 22nd of the following month (electronic) or the 19th (cheque). So April payroll pays HMRC by 22 May.
- Quarterly payment option — available if average monthly PAYE is £1,500 or less. Pay by the 22nd of the month after the quarter ends.
- 31 May 2026 — issue P60s to all employees on payroll at 5 April 2026.
- 6 July 2026 — file P11D and P11D(b) for benefits in kind given in 2025/26. Issue employee copies.
- 22 July 2026 — pay Class 1A National Insurance on benefits (electronic).
P11D is the single most-missed employer deadline. Company cars, private medical insurance, gym memberships, and interest-free loans over £10,000 all need reporting. Penalties start at £100 per 50 employees per month late.
The most-missed deadline in UK tax is the 60-day CGT report for residential property. If you sell a buy-to-let or second home, you have 60 days from completion to file a separate online return and pay the capital gains tax — even though you also report it on your annual self assessment. Late filing attracts the same £100 penalty as self assessment, plus daily charges after three months.
For VAT-registered businesses
VAT is the simplest deadline rule in UK tax. One month and seven days after the end of your VAT period — file and pay on the same day.
Stagger 1 (periods ending March, June, September, December) files by:
- 7 May, 7 August, 7 November, 7 February.
Stagger 2 (periods ending April, July, October, January) files by:
- 7 June, 7 September, 7 December, 7 March.
Stagger 3 (periods ending May, August, November, February) files by:
- 7 July, 7 October, 7 January, 7 April.
Annual accounting scheme returns are due two months after year end. The Flat Rate Scheme uses the same standard quarterly deadlines.
VAT penalties changed in January 2023. You now collect penalty points for each late submission. Reach the threshold (four points for quarterly filers) and a £200 fixed penalty applies, plus £200 for each further late return until you clear the points.
Late payment uses a separate system: 2% of the unpaid VAT at day 15, another 2% at day 30, then daily interest at 4% annualised from day 31.
For landlords (MTD ITSA and CGT)
Making Tax Digital for Income Tax Self Assessment is the biggest change to UK personal tax filing in a decade. Phase 1 mandate took effect on 6 April 2026 for self-employed individuals and landlords with gross income above £50,000.
If you are in scope, your 2026/27 deadlines are:
- 5 August 2026 — quarterly update for period 6 April to 5 July 2026.
- 5 November 2026 — quarterly update for period 6 July to 5 October 2026.
- 5 February 2027 — quarterly update for period 6 October 2026 to 5 January 2027.
- 5 May 2027 — quarterly update for period 6 January to 5 April 2027.
- 31 January 2028 — Final Declaration for 2026/27 (replaces the self assessment return).
Each quarterly update is a running total of income and expenses — not a full tax calculation. The Final Declaration is where reliefs, allowances, and adjustments come in.
Phase 2 of MTD ITSA brings income above £30,000 into scope from 6 April 2027, and above £20,000 from 6 April 2028. If you are below £50,000 in 2026/27, your old self assessment rules still apply.
For property sales, the 60-day CGT report runs alongside MTD ITSA. Residential property disposals (a buy-to-let, a second home, an inherited house sold at a gain) need a separate online return and payment within 60 days of completion. The gain still appears on your year-end return, but the bulk of the tax is already paid.
The HMRC overview of Making Tax Digital for Income Tax lists exactly who has to sign up.
Penalty snapshot
The cost of missing each deadline, in plain numbers.
| Deadline missed | Penalty |
|---|---|
| Self assessment late filing | £100 immediate; £10/day after 3 months (max £900); £300 or 5% of tax at 6 months; same again at 12 months |
| Self assessment late payment | 5% of unpaid tax at 30 days, 6 months, and 12 months; daily interest throughout |
| Corporation tax late filing (CT600) | £100, then £100 at 3 months; 10% of unpaid tax at 6 months; further 10% at 12 months |
| Companies House late accounts (private) | £150 (≤1 month) → £375 (1–3 months) → £750 (3–6 months) → £1,500 (>6 months); doubled for repeat offenders |
| VAT late filing | Penalty points; £200 fixed penalty at threshold |
| VAT late payment | 2% at day 15, 2% more at day 30, daily interest at 4% annualised from day 31 |
| P11D late filing | £100 per 50 employees per month |
| CIS300 late filing | £100 immediate; £200 at 2 months; £300 or 5% at 6 and 12 months |
Penalties stack across taxes. A small limited company that files corporation tax, VAT, PAYE, and accounts late in the same year can rack up £2,000 of charges before paying a penny of actual tax.
Frequently asked questions
When is the self assessment deadline for the 2026/27 tax year?
Paper returns for 2026/27 are due 31 October 2027. Online returns and any balancing payment are due 31 January 2028. The first payment on account for 2027/28 also falls on 31 January 2028.
What are the VAT return deadlines in 2026/27?
VAT returns and payments are due one month and seven days after the end of each VAT period. A business on standard quarterly stagger 1 (periods ending March, June, September, December) would file by 7 May, 7 August, 7 November and 7 February.
When are MTD ITSA quarterly updates due in 2026/27?
Quarterly updates are due 5 August 2026, 5 November 2026, 5 February 2027 and 5 May 2027. Each update covers the three-month period ending roughly one month earlier.
When is corporation tax payable for limited companies?
Corporation tax is payable nine months and one day after the end of the accounting period. The CT600 return is due 12 months after the period end. Large companies with profits above £1.5 million pay in quarterly instalments.
What is the deadline for P11D forms in 2026?
P11D and P11D(b) forms covering 2025/26 must reach HMRC by 6 July 2026. Class 1A National Insurance on benefits is due by 22 July 2026 (electronic) or 19 July 2026 (cheque).
What happens if I miss a UK tax deadline?
Self assessment late filing triggers an immediate £100 penalty, then daily £10 charges after three months. Corporation tax late filing starts at £100 and escalates. VAT now uses a points-based penalty system. Late Companies House accounts attract penalties from £150 to £1,500.
This article is general guidance, not personal tax advice. Speak to a qualified accountant before acting on it.