UK Tax Deadlines 2025/26
A comprehensive calendar of every key filing and payment date for the 2025/26 tax year. Keep this bookmarked — late submissions mean automatic penalties.
Self Assessment (Personal Tax)
If you file a Self Assessment tax return — whether as a sole trader, landlord, company director with untaxed income, or high earner — these are the dates that matter:
| 5 April 2026 | End of 2025/26 tax year | Your income and gains for this period form the basis of your return |
| 6 April 2026 | Start of 2026/27 tax year | New allowances and thresholds take effect |
| 5 October 2026 | Register for Self Assessment | If this is your first return, you must register by this date |
| 31 October 2026 | Paper return deadline | Rarely used now, but still available |
| 31 January 2027 | Online filing + payment deadline | File your 2025/26 return AND pay the tax owed |
| 31 January 2027 | First payment on account for 2026/27 | 50% of your estimated 2026/27 liability |
| 31 July 2027 | Second payment on account | The remaining 50% of your estimated 2026/27 liability |
Corporation Tax
Corporation Tax deadlines are based on your company's accounting period, not the standard tax year. Most companies have a 31 March or 31 December year end, but yours could be any date.
| 9 months + 1 day after period end | Corporation Tax payment due | e.g. 31 March year end = pay by 1 January |
| 12 months after period end | CT600 filing deadline | e.g. 31 March year end = file by 31 March following year |
VAT
VAT-registered businesses must file returns and pay any VAT owed quarterly (or monthly/annually if agreed with HMRC).
| 1 month + 7 days after quarter end | VAT return + payment deadline | e.g. Quarter ending 30 June = deadline 7 August |
| Ongoing | MTD for VAT digital records | All VAT-registered businesses must keep digital records and file via MTD-compatible software |
PAYE & Payroll
If you run payroll — even just for yourself as a director — these dates apply:
| On or before each payday | RTI submission (FPS) | Report pay and deductions to HMRC each time you run payroll |
| 22nd of each month | PAYE payment to HMRC | Tax, NI, and student loan deductions (19th if paying by post) |
| 6 July 2026 | P11D deadline | Report benefits in kind provided to employees/directors |
| 22 July 2026 | Class 1A NIC payment | Pay National Insurance on those benefits in kind |
| 19 May 2026 | Final FPS for 2025/26 | Submit your final payroll report for the tax year |
Making Tax Digital (MTD) for Income Tax
From April 2026, sole traders and landlords with qualifying income over £50,000 must comply with MTD for Income Tax. This is a significant change:
Companies House
These are separate from HMRC deadlines but equally important for limited companies:
| 9 months after year end | Annual accounts filing | File abbreviated or full accounts with Companies House |
| Every 12 months from incorporation | Confirmation Statement | Confirm your company details are up to date (formerly Annual Return) |
| 14 days | Report changes | Director appointments/resignations, registered office changes, share allotments |
Penalties for Late Filing
HMRC penalties are automatic and can escalate quickly. Here are the key ones to be aware of:
How RJ Hart Can Help
We proactively manage all these deadlines for our clients. Our systems track your specific filing dates and we ensure everything is submitted well in advance — not at the last minute. If you're unsure whether you're up to date, or you've received a penalty notice, get in touch and we'll review your position.
Need help with this?
Our team can provide specific guidance tailored to your circumstances. No jargon, no obligation.