The key HMRC deadlines for 2026/27 — Self Assessment, payments on account, Making Tax Digital updates, PAYE, VAT and Corporation Tax.
| Date | What’s due | Who it applies to |
|---|---|---|
| 31 Jan 2026 | Self Assessment online return for 2024/25, balancing payment, and first payment on account for 2025/26 | Sole traders, landlords, directors and others in Self Assessment |
| 6 Apr 2026 | Start of the 2026/27 tax year. Making Tax Digital for Income Tax begins for sole traders and landlords with qualifying income over £50,000 | Sole traders and landlords |
| 31 May 2026 | Give employees their P60 for 2025/26 | Employers |
| 6 Jul 2026 | P11D and P11D(b) for 2025/26 benefits in kind | Employers providing benefits |
| 31 Jul 2026 | Second payment on account for 2025/26 | Self Assessment taxpayers who make payments on account |
| 7 Aug 2026 | First Making Tax Digital quarterly update for 2026/27 | Sole traders and landlords within MTD |
| 5 Oct 2026 | Tell HMRC you need to file a Self Assessment return for 2025/26 (e.g. you started self-employment) | Newly self-employed and new landlords |
| 31 Oct 2026 | Paper Self Assessment return for 2025/26 | Those filing on paper |
| 7 Nov 2026 | Second Making Tax Digital quarterly update | Sole traders and landlords within MTD |
| 31 Jan 2027 | Self Assessment online return for 2025/26, balancing payment, and first payment on account for 2026/27 | Self Assessment taxpayers |
| 7 Feb 2027 | Third Making Tax Digital quarterly update | Sole traders and landlords within MTD |
| 7 May 2027 | Fourth Making Tax Digital quarterly update | Sole traders and landlords within MTD |
Recurring deadlines
- PAYE: pay HMRC by the 22nd of each month if paying electronically (19th by post).
- VAT: return and payment usually due 1 month and 7 days after the end of each VAT period.
- Corporation Tax: payment due 9 months and 1 day after the end of the accounting period (most companies); the CT600 return within 12 months.
- Companies House: a private company’s annual accounts within 9 months of its year end; a confirmation statement at least once a year.
Check your own dates. Company deadlines depend on your accounting year end, and HMRC can change MTD details — confirm on GOV.UK or with your accountant.
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