UK tax dates and deadlines
The dates that matter for sole traders, landlords, employers and limited companies. Missing one usually means a penalty and sometimes interest. Ask us if you are not sure which apply to you.
Fixed dates
| Date | What is due | Who it affects |
|---|---|---|
| Register for Self Assessment | New sole traders and landlords (2025/26) | |
| Paper Self Assessment returns | Individuals filing on paper (2025/26) | |
| Quarterly update to HMRC | Making Tax Digital for Income Tax | |
| Online tax return and payment | Self Assessment (2025/26) | |
| Quarterly update to HMRC | Making Tax Digital for Income Tax | |
| End of the 2026/27 tax year | Everyone | |
| Quarterly update to HMRC | Making Tax Digital for Income Tax | |
| P60s to employees | Employers | |
| P11D benefit forms | Employers | |
| Second payment on account | Self Assessment (2026/27) | |
| Quarterly update to HMRC | Making Tax Digital for Income Tax | |
| Register for Self Assessment | New sole traders and landlords (2026/27) | |
| Paper Self Assessment returns | Individuals filing on paper (2026/27) | |
| Quarterly update to HMRC | Making Tax Digital for Income Tax | |
| Online tax return and payment | Self Assessment (2026/27) |
Dates that depend on your business
| When | What is due | Who it affects |
|---|---|---|
| Each pay day | Payroll submission (FPS) to HMRC | Employers |
| 22nd of each month | PAYE and National Insurance payment, if paying electronically | Employers |
| 9 months after year end | Company accounts to Companies House | Private limited companies |
| 9 months and 1 day after year end | Corporation tax payment | Most limited companies |
| 12 months after year end | Corporation tax return (CT600) | Limited companies |
| 1 month and 7 days after each VAT period | VAT return and payment | VAT-registered businesses |
General information only, not advice for your circumstances. Check GOV.UK or ask us before relying on a date.
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