What Are the Key Dates in the UK Tax Year 2026/27?

What Are the Key Dates in the UK Tax Year 2026/27?

The UK tax year 2026/27 runs from 6 April 2026 to 5 April 2027.

For most people, the dates that matter most this year are 31 July 2026 for the second payment on account, 5 October 2026 to register for Self Assessment, 31 October 2026 for paper tax returns and 31 January 2027 for online returns and payment. Employers and VAT registered businesses have their own regular deadlines on top of these.

There is also a significant change this year. Making Tax Digital for Income Tax started on 6 April 2026 for sole traders and landlords with qualifying income over £50,000, and it adds four new quarterly deadlines to the calendar.

This guide sets out each deadline, explains who it applies to and shows what happens if you miss one. Use it to put reminders in your calendar so nothing catches you out.

When does the 2026/27 tax year start and end?

The tax year always runs from 6 April in one year to 5 April in the next. The 2026/27 tax year therefore began on 6 April 2026 and ends on 5 April 2027.

The previous tax year, 2025/26, ended on 5 April 2026. This matters because most of the Self Assessment deadlines you will meet during 2026/27 relate to income you earned in 2025/26. You report on the year that has finished, not the year you are in.

Source: Self Assessment tax returns: deadlines (GOV.UK)

What are the Self Assessment deadlines in 2026/27?

Self Assessment is the system HMRC uses to collect Income Tax that is not taken automatically from wages or pensions. If you are self-employed, a landlord or have other untaxed income, these are the dates to know.

1. 31 July 2026 The second payment on account for the 2025/26 tax year is due. Payments on account are advance payments towards your tax bill, normally paid in two instalments based on your previous year’s bill.
2. 5 October 2026 You must tell HMRC by this date if you need to complete a tax return for 2025/26 and you have not sent one before, or you registered previously but did not need to file last year. You do this by registering for Self Assessment.
3. 31 October 2026 HMRC must receive paper tax returns for 2025/26 by 11:59pm. Paper returns have an earlier deadline than online returns, and you now have to request the form from HMRC rather than being sent one automatically.
4. 30 December 2026 Submit your online return by this date if you want HMRC to collect a tax bill of less than £3,000 through your PAYE tax code. You must already pay tax through PAYE, for example as an employee or through a company pension. The amount is then taken from your salary or pension in instalments over 12 months.
5. 31 January 2027 The deadline for submitting your 2025/26 online return is 11:59pm. Any remaining tax you owe for 2025/26 is due by the same time, along with your first payment on account for 2026/27 if payments on account apply to you.

If you register for Self Assessment after 5 October 2026, HMRC will send you a letter or email with its own filing deadline, normally three months from the date of the notice. The tax itself is still due by 31 January 2027.

Source: Self Assessment tax returns: deadlines (GOV.UK) and Pay your Self Assessment tax bill through your tax code (GOV.UK)

What is changing under Making Tax Digital for Income Tax?

Making Tax Digital for Income Tax is HMRC’s new way of reporting self-employment and property income. It replaces the single annual return with digital record keeping and quarterly updates sent through compatible software.

It became mandatory on 6 April 2026 for sole traders and landlords whose qualifying income was more than £50,000 in the 2024/25 tax year. Qualifying income means your combined gross income from self-employment and property before expenses are deducted.

If you use the standard update periods, which follow the tax year, the quarterly update deadlines for 2026/27 are:

1. 7 August 2026 for the period 6 April to 5 July 2026.
2. 7 November 2026 for the period 6 April to 5 October 2026.
3. 7 February 2027 for the period 6 April to 5 January 2027.
4. 7 May 2027 for the period 6 April to 5 April 2027.

You can choose calendar update periods instead, which end on the last day of the month. The deadlines stay the same.

HMRC has confirmed that people required to join from 6 April 2026 will not receive penalty points for late quarterly updates during the first 12 months. Penalty points still apply to late tax returns, and you must send any outstanding updates before you can submit your return.

The threshold falls in later years. If your qualifying income is over £30,000 in 2025/26 you will need to join from 6 April 2027, and if it is over £20,000 in 2026/27 you will need to join from 6 April 2028.

Source: Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK) and Making Tax Digital for Income Tax: send quarterly updates (GOV.UK)

Which dates matter if you employ staff?

Employers have a mix of regular payment dates and annual reporting deadlines.

Your payroll software sends a Full Payment Submission, known as an FPS, to HMRC on or before each payday. This tells HMRC what you have paid your employees and what you have deducted. Your final report of the tax year is due on or before your employees’ last payday of the year.

The money you deduct then has to reach HMRC:

1. The 22nd of the next tax month if you pay monthly by an electronic method.
2. The 19th of the next tax month if you pay by cheque through the post.
3. The 22nd after the end of the quarter if you pay quarterly, for example 22 July 2026 for the quarter from 6 April to 5 July 2026.

The same payment deadlines apply to Construction Industry Scheme deductions.

The annual employer deadlines during 2026/27 are:

1. 31 May 2026
2. Give every employee a P60 for the 2025/26 tax year. A P60 is a summary of their pay and the tax deducted from it.
3. 6 July 2026
4. Report expenses and benefits for 2025/26 by submitting forms P11D and P11D(b) to HMRC and give employees a copy of the information. Benefits in kind are things employees receive on top of salary, such as private medical insurance or a company car.
5. 22 July 2026
6. Pay Class 1A National Insurance on those benefits. This is the employer’s National Insurance charge on benefits in kind. The deadline is 19 July 2026 if you pay by cheque.
7. 22 October 2026
8. Pay tax and Class 1B National Insurance if you have a PAYE Settlement Agreement, which lets an employer settle the tax on certain small or irregular benefits on behalf of employees. The deadline is 19 October 2026 if you pay by cheque.

If you provide, change or stop providing a company car, you tell HMRC on a P46 (Car) form. The deadlines are 2 August 2026 for changes in the quarter to 5 July 2026, 2 November 2026 for the quarter to 5 October 2026, and 2 February 2027 for the quarter to 5 January 2027. For the quarter to 5 April 2027, the deadline is 5 April 2027 if you file electronically or 3 May 2027 for the printed form.

Source: Payroll: annual reporting and tasks (GOV.UK), Pay employers’ PAYE (GOV.UK), Expenses and benefits for employers: deadlines (GOV.UK) and Tell HMRC about an employee’s company car (GOV.UK)

When are VAT returns due?

Most VAT registered businesses send a VAT return every three months. This period is called your accounting period.

The deadline for submitting your return online is usually one calendar month and 7 days after the end of the accounting period. Your payment must reach HMRC by the same date, so allow time for it to clear.

As an illustrative example, if your VAT quarter ends on 30 June 2026, your return and payment are due by 7 August 2026.

Two points catch people out. You must submit a return even if you have no VAT to pay or reclaim, and the deadline does not move if it falls on a weekend or bank holiday. Your return and payment must reach HMRC on or before the deadline regardless.

Source: Sending a VAT Return (GOV.UK)

What about limited company deadlines?

Limited company deadlines do not follow the tax year. They are set by your company’s own financial year end, so every company’s calendar is different.

The rules are:

1. Annual accounts are due at Companies House 9 months after your financial year ends. A company’s first accounts are due 21 months after the date it registered with Companies House.
2. Corporation Tax must be paid 9 months and 1 day after the end of your accounting period, or you must tell HMRC that no tax is due.
3. Your Company Tax Return is due 12 months after the end of the accounting period.

As an illustrative example, a company with a 31 March 2026 year end would file accounts by 31 December 2026, pay Corporation Tax by 1 January 2027 and file its Company Tax Return by 31 March 2027.

Source: Accounts and tax returns for private limited companies (GOV.UK)

Key dates in the UK tax year 2026/27 at a glance

Here is the full calendar in date order. Not every date will apply to you.

1. 6 April 2026. The 2026/27 tax year begins. Making Tax Digital for Income Tax becomes mandatory for sole traders and landlords with qualifying income over £50,000 in 2024/25.
2. 31 May 2026. Employers give employees their P60s for 2025/26.
3. 6 July 2026. Employers submit P11D and P11D(b) forms for 2025/26.
4. 22 July 2026. Employers pay Class 1A National Insurance for 2025/26 (19 July by cheque).
5. 31 July 2026. Second Self Assessment payment on account for 2025/26.
6. 2 August 2026. P46 (Car) deadline for the quarter to 5 July 2026.
7. 7 August 2026. First Making Tax Digital quarterly update for 2026/27.
8. 5 October 2026. Deadline to register for Self Assessment for 2025/26.
9. 22 October 2026. PAYE Settlement Agreement payment for 2025/26 (19 October by cheque).
10. 31 October 2026. Paper Self Assessment returns for 2025/26 must reach HMRC by 11:59pm.
11. 2 November 2026. P46 (Car) deadline for the quarter to 5 October 2026.
12. 7 November 2026. Second Making Tax Digital quarterly update for 2026/27.
13. 30 December 2026. Online return deadline if you want a bill under £3,000 collected through your PAYE tax code.
14. 31 January 2027. Online Self Assessment returns for 2025/26 due by 11:59pm, along with any balancing payment and the first payment on account for 2026/27.
15. 2 February 2027. P46 (Car) deadline for the quarter to 5 January 2027.
16. 7 February 2027. Third Making Tax Digital quarterly update for 2026/27.
17. 5 April 2027. The 2026/27 tax year ends. Electronic P46 (Car) deadline for the quarter to 5 April 2027 (3 May 2027 for the printed form).
18. 6 April 2027. The 2027/28 tax year begins. Making Tax Digital extends to those with qualifying income over £30,000 in 2025/26.
19. 7 May 2027. Final Making Tax Digital quarterly update for 2026/27.

Alongside these fixed dates, employers pay PAYE monthly by the 22nd (or the 19th by post) and VAT returns run to each business’s own quarterly cycle.

What happens if you miss a deadline?

Missing a deadline usually means a penalty, but acting quickly keeps the cost down.

For Self Assessment, a late return triggers an initial £100 penalty, even if you owe no tax. After three months, daily penalties of £10 can apply, up to a maximum of £900. After six months, a further penalty of 5 per cent of the tax due or £300, whichever is greater, is added, and the same again after twelve months.

Late payment is penalised separately. HMRC charges 5 per cent of the unpaid tax at 30 days, six months and twelve months, plus interest on the outstanding amount.

If you cannot pay, file the return anyway. Filing and paying are separate obligations, and filing on time stops the filing penalties even while you arrange payment.

Source: Self Assessment tax returns: penalties (GOV.UK)

An example year for a sole trader

This example is illustrative only.

Meera is a self-employed consultant. Her qualifying income for 2024/25 was £62,000, so Making Tax Digital for Income Tax applies to her from 6 April 2026.

From April 2026 she keeps digital records in compatible software. She sends quarterly updates by 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027.

On 31 July 2026 she makes her second payment on account for 2025/26. By 31 January 2027 she submits her 2025/26 tax return, pays any balance for that year and makes her first payment on account for 2026/27.

Her actual payments depend on her profits, her expenses and her personal circumstances, which is where professional advice earns its keep.

Frequently asked questions

Do the key dates change every year?

The main Self Assessment dates follow the same pattern each year: 5 October to register, 31 October for paper returns, 31 January for online returns and payment, and 31 July for the second payment on account. What changes is which tax year each deadline relates to, and rules such as the Making Tax Digital thresholds are being phased in over several years.

I have never filed a tax return. Which date matters first?

Registration. If you had untaxed income in 2025/26, tell HMRC by 5 October 2026. Registering early gives you time to gather records and spreads the pressure away from January.

Do I still need to file if I owe no tax?

If HMRC expects a return from you, yes. Late filing penalties can apply even when no tax is due. If your circumstances have changed and you think you no longer need to file, contact HMRC rather than simply not filing.

Do I need to send a VAT return if I have nothing to pay?

Yes. If you are VAT registered you must submit a return even when there is no VAT to pay or reclaim.

When do employers have to pay PAYE?

By the 22nd of the following tax month if paying electronically, or the 19th if paying by cheque through the post. Some smaller employers arrange with HMRC to pay quarterly instead.

Are limited company deadlines the same for every company?

No. They run from your company’s own financial year end, so two companies can have completely different filing calendars. Check your dates on Companies House and with HMRC, or ask your accountant to confirm them.

How WV4 Accountants can help

Most missed deadlines are not caused by carelessness. They happen because the dates are scattered across different taxes and nobody has pulled them into one plan.

WV4 Accountants can help with:

1. Mapping out the deadlines that apply to your business for the year ahead.
2. Registering you for Self Assessment and preparing your tax return.
3. Setting up compatible software and managing your quarterly updates under Making Tax Digital for Income Tax.
4. Running payroll and handling P60s, P11Ds and Class 1A National Insurance.
5. Preparing and submitting VAT returns.
6. Preparing company accounts and Corporation Tax returns ahead of your filing dates.
7. Planning for upcoming tax payments so the cash is there when each bill lands.

If you want help staying on top of the key dates in the UK tax year, WV4 Accountants can build a clear deadline plan for your business. Get in touch to arrange a conversation about your accounts.

Important note: This article provides general information. Tax treatment depends on individual circumstances. Current HMRC guidance should be checked before action is taken.