Several important tax deadlines fall in early 2026, including final submissions for the 2025/26 tax year. A clear view of these dates helps you organise filings, manage payments promptly and maintain compliance without last-minute pressure.
The 2026 Tax Year: When it begins and when it ends
The 2025-26 UK tax year runs from 6 April 2025 to 5 April 2026 and its remaining obligations fall in January and April 2026. The new 2026-27 tax year begins on 6 April 2026.
The 2025 tax year began on 6 April 2025, following the standard UK cycle. At the time of writing, the main UK tax thresholds remain frozen, but this may change in the Spring Budget. Taxpayers should review the latest HMRC updates before the new tax year begins.
The end of the financial year for 2025-26 (which started on 6th April 2025) is the 5th April 2026. The new tax year for 2026-27 starts on 6th April 2026.
📌 TL;DR 2026 Tax Calendar UK
| Date | Obligation | Applies to |
|---|---|---|
| 31 January 2026 | Online Self Assessment filing and payment (2025-26); 1st Payment on Account (2026-27) | Individuals, sole traders, landlords |
| 6 April 2026 | Start of 2026-27 tax year; MTD ITSA begins for eligible taxpayers | Individuals, landlords, self-employed |
| 7 May 2026 | VAT return and payment due (quarter ending 31 March) | VAT-registered businesses |
| 31 May 2026 | Issuing P60s to employees for previous tax year | Employers |
| 6 July 2026 | Submission of P11D and P11D(b) forms | Employers |
| 7 August 2026 | VAT return and payment due (quarter ending 30 June) | VAT-registered businesses |
| 22nd (Monthly) | PAYE and NIC electronic payments | Employers |
| 5 October 2026 | Deadline to register for Self Assessment (2025-26) | New registrations |
| 31 October 2026 | Paper Self Assessment return deadline (2025-26) | Paper filers |
| 7 November 2026 | VAT return and payment due (quarter ending 30 Sept) | VAT-registered businesses |
| 9 months + 1 day | Corporation Tax payment due (after year-end) | Limited companies |
| 12 months | CT600 Company Tax Return filing deadline (after year-end) | Limited companies |
6 April 2026: Start of the 2026-27 tax year
This is the reset point for all personal tax allowances, thresholds (subject to government confirmation) and new reporting obligations for the year ahead. From this date, income and expenses fall under the 2026-27 tax year. It is also when individuals should refresh their recordkeeping for the new year and update payroll, accounting and bookkeeping systems if thresholds or reliefs change.
Making Tax Digital for Income Tax Self Assessment (MTD ITSA) begins
From April 2026, eligible self-employed individuals and landlords must start maintaining digital records and submitting quarterly updates to HMRC. This shifts the reporting cycle from a single annual return to more frequent digital submissions. Anyone captured under MTD ITSA will need compatible software and a process for keeping records updated throughout the year.
31 May 2026: P60 distribution
Employers must give every employee a P60 for the tax year ending 5 April 2026. Employees use this document for loan applications, benefits checks, tax code queries and verifying PAYE deductions. For employers, issuing P60s on time helps prevent payroll disputes and ensures HMRC reporting stays accurate.
6 July 2026: P11D and P11D(b) submissions
These forms report benefits and expenses provided to employees and directors. Submitting them on time ensures HMRC can calculate the correct Class 1A NIC due. Employers should have benefit records finalised ahead of July to avoid rework or late adjustments.
22nd of each month (PAYE and NIC payments)
For electronic payments, the 22nd is the deadline for the previous month’s PAYE and National Insurance. Missing these deadlines leads to interest and potential penalties.Â
Companies with larger payrolls often automate this to ensure accuracy and avoid cash-flow surprises.
VAT deadlines vary depending on your VAT quarter. Typical filing and payment dates include:
- 7 May 2026 for quarter ending 31 March
- 7 August 2026 for quarter ending 30 June
- 7 November 2026 for quarter ending 30 September
Quarterly filers must continue using MTD-compatible software.Â
Since VAT is already digital, these dates are often predictable, but businesses should still ensure their bookkeeping is updated monthly to avoid last-minute reconciliations.
5 October 2026: Register for Self Assessment (2025-26)
Anyone who needs to file a Self Assessment return for the first time—whether due to self-employment, rental income, or other taxable income—must register by this date. Registering early avoids delays in receiving your UTR number, which is required to file.
31 October 2026: Paper tax return deadline
Paper returns for the 2025-26 tax year must reach HMRC by this date. Most filers now use the online method due to the extended January deadline and fewer risks of postal delays. With MTD ITSA approaching, digital filing remains the most efficient route.
Suggested reading: Understanding the Self-Assessment Deadline
Corporation Tax deadlines are based on your company’s accounting period, not the 2026-27 tax year.
Small companies (profits ≤ £1.5 million):
- Tax payment: due 9 months and 1 day after year-end.
- CT600 filing: due 12 months after year-end. Example: A 31 March 2026 year-end means tax is due 1 January 2027 and the CT600 by 31 March 2027.
Large companies (profits > £1.5 million):
Corporation Tax is paid in quarterly instalments, typically on:Â 14 July, 14 October, 14 January and 14 April for a calendar-year accounting period.
Important update: HMRC’s old online filing service closes on 31 March 2026. From 1 April 2026, all Company Tax Returns must be filed using commercial software.
Missing a deadline can happen for many reasons, and if it does, the key is to respond quickly. HMRC applies fixed penalties for late Self Assessment returns, and the amount increases the longer the return remains outstanding. Any unpaid tax also attracts interest until the balance is cleared.
For companies, delays in Corporation Tax payments, CT600 filings, or PAYE submissions may lead to penalties or surcharges based on how long the submission or payment is overdue. Acting early helps limit these charges and keeps your compliance position intact.
A few points to keep in mind:
- HMRC penalties increase in stages as delays continue
- Interest begins immediately on any unpaid tax
- Appeals may be accepted if you can show a genuine reason with evidence
- Faster action reduces the risk of additional penalties or compliance issues
Staying on top of tax deadlines is easier when records are updated on time and key dates are planned in advance. Consistent bookkeeping, monthly checks and simple reminders help prevent last-minute issues or missed submissions.Â
Keeping up with your tax preparations can be tedious and hectic, especially when deadlines overlap and routine tasks pile up. Datamatics Business Solutions takes this workload off your team by managing day-to-day compliance tasks, maintaining accurate records and ensuring submissions are completed on schedule. This gives firms the consistency and control they need without the constant pressure of monitoring every deadline themselves.
To maintain control over every filing cycle with minimal internal strain, get in touch with our team today!Â
A clear view of the UK tax deadlines for 2026 helps individuals and organisations stay compliant, avoid penalties and manage their financial responsibilities with confidence. Planning early, keeping records up to date and understanding the obligations that apply throughout the year ensures a smoother tax cycle for both the 2025-26 and 2026-27 tax years.
Beyond tax preparationsÂ
Beyond tax preparations, your audits and books are just as crucial. At Datamatatics, we help you keep the load off your plate so that you focus on high-priority tasks and client relations. Explore our reliable and compliant audit outsourcing services and bookkeeping services.Â
When is the deadline for submitting a Self Assessment tax return?
31 January is the online filing deadline for the previous tax year. Paper returns are due by 31 October.
What are the deadlines for Corporation Tax for limited companies?
Payment is due 9 months and 1 day after the accounting period ends and the CT600 must be filed within 12 months of the year-end.
How do I submit my tax return to HMRC?
You can file online through HMRC’s portal or approved software. Paper filing is available but must be submitted by the earlier deadline.
What happens if I miss the tax return deadline?
HMRC applies late filing penalties and interest on unpaid tax. The amount increases depending on the length of the delay, but appeals may be considered if you have a reasonable excuse.
