UK tax and filing key dates
The UK tax and filing dates that matter most to small businesses, each with its GOV.UK source. Checked by hand, not copied from a feed.
General information, not advice. This page is general information, not advice. Dates are checked against GOV.UK but can change, and your own deadlines may differ. Always check your own HMRC and Companies House accounts, or ask us.
Last reviewed 6 October 2026. Next review due 6 January 2027 (and after each Budget).
Latest from HMRC
Plain links to the official sources. We do not copy their news here, so you always read the original.
- HMRC Employer Bulletin (opens GOV.UK in a new tab) Payroll news for employers, published six times a year.
- HMRC Agent Update (opens GOV.UK in a new tab) Updates for tax agents and advisers.
- All HMRC news on GOV.UK (opens GOV.UK in a new tab) News, guidance and announcements from HMRC.
Coming up
Rule changes and events with start dates.
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Autumn Budget
The Budget will be held on this date. Rule changes announced there are not law until they are passed.
Budget
Source: GOV.UK: Chancellor's letter on the Budget date (opens in a new tab) Last checked 6 October 2026
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Companies House: identity verification transition period ends
Identity verification became a legal requirement on 18 November 2025, with a 12-month transition period. Check each director's and person with significant control's own due date.
Companies House
Source: GOV.UK: Verify your identity for Companies House (opens in a new tab) Last checked 6 October 2026
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Making Tax Digital for Income Tax: income over £30,000
Sole traders and landlords with qualifying income over £30,000 are mandated from April 2027.
Making Tax Digital
Source: GOV.UK: MTD for Income Tax threshold changes (opens in a new tab) Last checked 6 October 2026
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Making Tax Digital for Income Tax: income over £20,000
The threshold reduces again to £20,000 from April 2028.
Making Tax Digital
Source: GOV.UK: MTD for Income Tax threshold changes (opens in a new tab) Last checked 6 October 2026
VAT
Returns are due one calendar month and 7 days after the end of the accounting period. That is also the payment deadline.
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VAT return and payment due
Returns for accounting periods ending 30 September 2026. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
This date is a Saturday. Do not leave it to the last minute.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 31 October 2026. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 30 November 2026. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 31 December 2026. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
This date is a Sunday. Do not leave it to the last minute.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 31 January 2027. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
This date is a Sunday. Do not leave it to the last minute.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 28 February 2027. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 31 March 2027. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 30 April 2027. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 31 May 2027. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 30 June 2027. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
This date is a Saturday. Do not leave it to the last minute.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 31 July 2027. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
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VAT return and payment due
Returns for accounting periods ending 31 August 2027. Online filing and payment are both due by this date. Check your VAT online account for your own dates.
Source: GOV.UK: VAT Returns deadlines (opens in a new tab) Last checked 6 October 2026
Payroll and PAYE
PAYE and National Insurance are paid monthly by the 22nd (19th if you pay by post).
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 October must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 November must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
This date is a Sunday. Do not leave it to the last minute.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 December must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 January must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 February must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 March must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 April must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 May must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
This date is a Saturday. Do not leave it to the last minute.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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Give employees their P60
Every employee working for you on 5 April must get a P60 by this date.
Source: GOV.UK: Give employees a P60 (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 June must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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Tell HMRC about Class 1A National Insurance owed (benefits in kind)
Deadline for telling HMRC online about Class 1A National Insurance owed for the 2026 to 2027 tax year. Based on the same date in the 2025 issue; confirm in the Employer Bulletin.
Source: GOV.UK: Employer Bulletin (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 July must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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Pay Class 1A National Insurance
Class 1A National Insurance owed must be paid by this date. Based on the same date in the 2025 issue; confirm in the Employer Bulletin.
Source: GOV.UK: Employer Bulletin (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 August must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
This date is a Sunday. Do not leave it to the last minute.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
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PAYE and National Insurance payment due
Electronic payments for the tax month ending 5 September must reach HMRC by this date. Cheques sent by post must reach HMRC by the 19th.
Source: GOV.UK: Pay employers' PAYE (opens in a new tab) Last checked 6 October 2026
Self Assessment
Deadlines for the 2025 to 2026 tax year.
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Self Assessment: paper tax return deadline
Paper returns for the 2025 to 2026 tax year must reach HMRC by 11:59pm.
This date is a Saturday. Do not leave it to the last minute.
Source: GOV.UK: Self Assessment deadlines (opens in a new tab) Last checked 6 October 2026
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Self Assessment: file online by this date to pay through your tax code
If you want to pay what you owe through your tax code, submit your online return by 11:59pm on this date, or use another way to pay.
Source: GOV.UK: Self Assessment deadlines (opens in a new tab) Last checked 6 October 2026
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Self Assessment: online return, tax payment and first payment on account
Online return for 2025 to 2026, payment of tax owed, and the first payment on account, all by 11:59pm.
This date is a Sunday. Do not leave it to the last minute.
Source: GOV.UK: Self Assessment deadlines (opens in a new tab) Last checked 6 October 2026
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Self Assessment: second payment on account
Second payment on account is due by this date.
This date is a Saturday. Do not leave it to the last minute.
Source: GOV.UK: Self Assessment deadlines (opens in a new tab) Last checked 6 October 2026
Corporation Tax and Companies House
These depend on your own year end, so they are shown as rules, not calendar dates.
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Corporation Tax payment
Due 9 months and 1 day after the end of your Corporation Tax accounting period. Companies with taxable profits over £1.5 million pay in instalments.
Source: GOV.UK: Pay Corporation Tax (opens in a new tab) Last checked 6 October 2026
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Company Tax Return (CT600)
Due 12 months after the end of your Corporation Tax accounting period.
Source: GOV.UK: Prepare and file annual accounts for a limited company (opens in a new tab) Last checked 6 October 2026
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Annual accounts at Companies House
Due 9 months after your financial year ends. Your first accounts are due 21 months after the date you registered with Companies House.
Source: GOV.UK: Prepare and file annual accounts for a limited company (opens in a new tab) Last checked 6 October 2026
CIS (Construction Industry Scheme)
Contractors file a monthly return by the 19th.
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CIS monthly return due
Return for the tax month 6 September to 5 October. A £100 penalty applies if it is 1 day late.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 October to 5 November. A £100 penalty applies if it is 1 day late.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 November to 5 December. A £100 penalty applies if it is 1 day late.
This date is a Saturday. Do not leave it to the last minute.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 December to 5 January. A £100 penalty applies if it is 1 day late.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 January to 5 February. A £100 penalty applies if it is 1 day late.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 February to 5 March. A £100 penalty applies if it is 1 day late.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 March to 5 April. A £100 penalty applies if it is 1 day late.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 April to 5 May. A £100 penalty applies if it is 1 day late.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 May to 5 June. A £100 penalty applies if it is 1 day late.
This date is a Saturday. Do not leave it to the last minute.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 June to 5 July. A £100 penalty applies if it is 1 day late.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 July to 5 August. A £100 penalty applies if it is 1 day late.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
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CIS monthly return due
Return for the tax month 6 August to 5 September. A £100 penalty applies if it is 1 day late.
This date is a Sunday. Do not leave it to the last minute.
Source: GOV.UK: File your monthly CIS returns (opens in a new tab) Last checked 6 October 2026
Making Tax Digital
Digital record keeping and quarterly updates for sole traders and landlords.
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Already in force
Since 6 April 2026, sole traders and landlords with income over £50,000 must use Making Tax Digital for Income Tax. You also need to have submitted a tax return in the last 2 years and be registered for Self Assessment to sign up. Later stages are in Coming up above.
Source: GOV.UK: Making Tax Digital for Income Tax (opens in a new tab) Last checked 6 October 2026