Key UK tax dates and deadlines
Every deadline that matters, in one page, for 2026/27. Bookmark it. We update it after every Budget, and our clients get told about the ones that apply to them well in advance.
The deadlines most people need are 31 January for the Self Assessment return and balancing payment, 31 July for the second payment on account, and the 7th of August, November, February and May for Making Tax Digital quarterly updates. Companies file accounts nine months after their year end.
Through the year
January
- 31 January Self Assessment return filed online, balancing payment and first payment on account all due Sole traders, landlords, directors
- 31 January Deadline to amend the previous year’s return Anyone who filed last year
- 1 January Corporation Tax due for a 31 March year end Limited companies
February
- 7 February MTD quarterly update due for the 6 Oct, 5 Jan quarter Anyone inside MTD for Income Tax
- 28 February 5% late payment penalty bites on unpaid Self Assessment tax Anyone who missed 31 January
March
- 31 March Most common company year end Limited companies
- Early March Spring Statement: rates and thresholds may change Everyone
April
- 5 April Tax year ends. Last day to use this year’s ISA and pension allowances Everyone
- 6 April New tax year begins. New rates and thresholds apply Everyone
- 6 April 2027 MTD for Income Tax extends to qualifying income over £30,000 Sole traders and landlords
- 19 April Final PAYE submission for the previous tax year Employers
May
- 7 May MTD quarterly update due for the 6 Jan, 5 Apr quarter Anyone inside MTD
- 31 May P60s must be with all employees Employers
July
- 6 July P11D and P11D(b) for benefits in kind Employers
- 31 July Second payment on account due Sole traders, landlords, directors
August
- 7 August MTD quarterly update due for the 6 Apr, 5 Jul quarter Anyone inside MTD
October
- 5 October Register for Self Assessment if this is your first return New sole traders and landlords
- 31 October Paper Self Assessment returns due Paper filers
November
- 7 November MTD quarterly update due for the 6 Jul, 5 Oct quarter Anyone inside MTD
- Late November Autumn Budget. Most rate changes are announced here Everyone
December
- 30 December File online if you want tax under £3,000 collected through your PAYE code Employed people with side income
- 31 December Companies House accounts due for a 31 March year end Limited companies
Rolling deadlines
These depend on your own year end or VAT quarter rather than the calendar.
| When | What | Who |
|---|---|---|
| Monthly, by the 22nd | PAYE and National Insurance paid to HMRC | Employers |
| Monthly, by the 19th | CIS returns and subcontractor statements | Construction businesses |
| Quarterly, +1 month and 7 days | VAT return filed and paid | VAT-registered businesses |
| 9 months after year end | Companies House accounts | Limited companies |
| 9 months and 1 day after year end | Corporation Tax paid | Limited companies |
| 12 months after year end | CT600 Corporation Tax return filed | Limited companies |
| Within 60 days of completion | Capital Gains Tax reported and paid on UK residential property | Property sellers |
Our clients do not have to track any of this. We tell you what is coming, with enough notice to do something about it, and we file it for you.
Never miss one again
Fixed fees, a named accountant, and deadlines flagged months ahead rather than the week before. Fifteen minutes on the phone and we will tell you what applies to you.
Deadline questions
When is the Self Assessment deadline?
31 January following the end of the tax year for online returns and payment. Paper returns are due by 31 October. Registering for the first time must happen by 5 October.
When are MTD quarterly updates due?
By the 7th of the month following each quarter end: 7 August, 7 November, 7 February and 7 May.
When are company accounts due?
Nine months after your accounting year end for Companies House. Corporation Tax is payable nine months and one day after, and the CT600 return is due twelve months after.
What is the deadline for payments on account?
31 January and 31 July. Each is half of the previous year’s tax bill, and they apply if you owe more than £1,000 and less than 80% of your income is taxed at source.
Do these dates change?
The structure rarely changes but rates and thresholds move at Budgets, and MTD is phasing in over three years. We review this page after every fiscal event.