The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. Here are the key HMRC and Companies House deadlines for sole traders, landlords, employers and limited companies, checked against GOV.UK. We update it every April.
Self assessment
If you are self-employed, a landlord or have other untaxed income, these are the dates that matter. Deadlines apply even when they fall on a weekend or bank holiday.
- 31 July 2026: second payment on account for the 2025/26 tax year
- 5 October 2026: tell HMRC if you need to complete a tax return for 2025/26 and have not sent one before
- 31 October 2026: paper tax returns for 2025/26 must reach HMRC
- 31 January 2027: online tax returns for 2025/26 must be filed, and any tax owed for 2025/26 paid. This is also the date for your first payment on account for 2026/27
- 31 July 2027: second payment on account for 2026/27
- 5 October 2027: register for self assessment if you need to complete a return for 2026/27
- 31 October 2027: paper tax returns for 2026/27
- 31 January 2028: online tax returns for 2026/27, and any balancing payment due
Payments on account are advance payments towards your next tax bill, each usually half of the previous year’s bill. If you miss a deadline, HMRC can charge penalties and interest.
Need help? Our self assessment tax return service means your return is prepared and filed well before 31 January.
Making Tax Digital quarterly updates
Since 6 April 2026, sole traders and landlords with qualifying income over £50,000 must use Making Tax Digital (MTD) for Income Tax. From April 2027 the threshold falls to £30,000. If you are in MTD, you keep digital records and send HMRC a quarterly update from compatible software.
Quarterly update deadlines for 2026/27, using standard quarters:
- 7 August 2026: quarter 6 April to 5 July 2026
- 7 November 2026: quarter 6 July to 5 October 2026
- 7 February 2027: quarter 6 October 2026 to 5 January 2027
- 7 May 2027: quarter 6 January to 5 April 2027
- 31 January 2028: submit your 2026/27 tax return (the final declaration) through MTD software and pay any tax owed
Quarterly updates do not replace your tax return: you still finalise your figures and pay by 31 January.
Our Making Tax Digital service covers software set-up, record-keeping and every quarterly update. We are a Xero Silver Partner, so we can get you running quickly. Landlords can also see our landlord and property tax service.
VAT
VAT deadlines depend on your own VAT periods, so there is no single date for everyone. The rule is simple:
- Return and payment: usually due 1 calendar month and 7 days after the end of each VAT period
For example, for a quarter ending 31 March 2027, the return and payment are due by 7 May 2027. Your payment must reach HMRC by the deadline, even if it falls on a weekend or bank holiday.
All VAT-registered businesses must file through MTD-compatible software. See our VAT returns and advice service.
Payroll and PAYE
If you employ staff, including yourself as a company director, you report payroll to HMRC in real time (RTI).
- On or before each payday: send a Full Payment Submission (FPS) to HMRC
- 22nd of each month: pay PAYE and National Insurance for the previous tax month if paying electronically (the 19th if paying by cheque). Tax months run from the 6th to the 5th
- 22nd after each quarter: if you pay HMRC quarterly, payment is due by the 22nd after the quarter ends
- 31 May 2027: give each employee their P60 for 2026/27
- 6 July 2027: submit P11D and P11D(b) forms for expenses and benefits in 2026/27, and give employees their copies
- 22 July 2027: pay Class 1A National Insurance on benefits for 2026/27 (19 July if paying by cheque)
Our payroll service handles RTI, year-end forms and auto-enrolment pensions for you.
Limited companies
Company deadlines are set by your own accounting period, not the tax year. The rules for a private limited company are:
- Corporation tax payment: usually 9 months and 1 day after the end of your accounting period
- Company tax return (CT600): 12 months after the end of your accounting period
- Annual accounts to Companies House: 9 months after your accounting reference date
- First accounts: 21 months after the date of incorporation, if they cover more than 12 months
- Confirmation statement: at least once every 12 months, filed within 14 days of the end of your review period
For example, for a company with a year end of 31 March 2026, corporation tax is due by 1 January 2027, the accounts must reach Companies House by 31 December 2026 and the CT600 is due by 31 March 2027.
See our limited company accounts and corporation tax service, or our page for limited companies and contractors.
Get deadline reminders
Our clients do not need to keep track of these dates: we remind you in good time and chase the information we need before each deadline.
If you would like reminders of key tax dates, leave your details below.
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Frequently asked questions
When is the self assessment deadline for 2026/27?
The online tax return for the 2026/27 tax year must be filed by 31 January 2028, and any tax owed paid by the same date. Paper returns are due by 31 October 2027.
What happens if I miss a deadline?
HMRC can charge penalties for late returns and interest on late payments. If you have missed one, talk to us as soon as you can.
Do I need to file Making Tax Digital quarterly updates?
If you are a sole trader or landlord with qualifying income over £50,000, you do from 2026/27. Over £30,000, you will from April 2027. Contact us and we can check for you.