Financial Calendar

UK Tax Calendar 2026/2027 – Key HMRC & Companies House Deadlines

The UK tax year runs from 6 April 2026 to 5 April 2027. This tax calendar highlights the most important filing and payment deadlines for businesses, employers, landlords and the self-employed.

The dates below help ensure compliance with HM Revenue & Customs and Companies House.

Making Tax Digital (MTD) for Income Tax – 2026/27

From 6 April 2026, Making Tax Digital (MTD) for Income Tax becomes mandatory for many self-employed individuals and landlords.

Who must comply

MTD applies to taxpayers with annual business or property income over £50,000.

Businesses within scope must:

• Maintain digital accounting records
• Submit quarterly updates to HMRC
• Submit an End of Period Statement (EOPS)
• Submit a Final Declaration confirming total income

MTD Quarterly Update Deadlines (Standard Tax Year)

These updates must be submitted using MTD-compatible software to HM Revenue & Customs.

VAT Deadlines (Making Tax Digital for VAT)

All VAT-registered businesses must follow Making Tax Digital for VAT, requiring digital records and software submissions.

Typical VAT deadlines are 1 month and 7 days after the VAT quarter ends.

Payroll & CIS Deadlines (Monthly)

Employers must report payroll information under Real Time Information (RTI) rules.

Each Payday

• Submit Full Payment Submission (FPS) to HM Revenue & Customs

Monthly Deadlines

19th of each month

• Postal payment deadline for PAYE, National Insurance and CIS deductions

22nd of each month

• Electronic payment deadline for PAYE, National Insurance and CIS deductions

19th of each month

• CIS monthly return submission deadline

Key Employer Deadlines

May 2026

31 May 2026

Employers must provide employees with P60 forms for the 2025/26 tax year.

July 2026

5 July 2026

• Deadline to agree PAYE Settlement Agreements

6 July 2026

• Deadline to submit P11D and P11D(b) forms reporting employee benefits

19 July 2026

• Postal payment deadline for Class 1A National Insurance

22 July 2026

• Electronic payment deadline for Class 1A National Insurance

Self Assessment Deadlines

July 2026

31 July 2026

• Second payment on account for the 2025/26 tax year

October 2026

5 October 2026

• Deadline to register for Self Assessment for the 2025/26 tax year

31 October 2026

• Deadline for paper Self Assessment tax returns

December 2026

30 December 2026

• Deadline for online returns if you want tax collected via PAYE

January 2027

31 January 2027

• Deadline to file online Self Assessment tax return for 2025/26
• Deadline to pay tax owed for 2025/26
• First payment on account for 2026/27 due

Corporation Tax Deadlines

Companies must file their Corporation Tax return with HM Revenue & Customs.

Payment deadline

Corporation Tax must normally be paid 9 months and 1 day after the accounting period ends.

Example:

Filing deadline

Companies must file the Company Tax Return (CT600) within 12 months of the accounting period end.

Example:

Companies House Filing Deadlines

Companies must submit filings to Companies House.

Annual Accounts

Due 9 months after the accounting year end.

Example:

Confirmation Statement

Companies must file a Confirmation Statement at least once every 12 months.

End of the Tax Year

5 April 2027

• End of the 2026/27 tax year

Contact us today to ensure your business remains compliant with HM Revenue & Customs and Companies House.