HMRC Tax Deadline Calendar 2026/27
Check the key UK tax deadlines for Self Assessment, PAYE and National Insurance, VAT, Corporation Tax, Companies House, CIS and Making Tax Digital. Use the deadline finder below to narrow the calendar to the obligations that apply to you.
Upcoming next 90 days
A rolling view of common fixed and recurring HMRC deadlines. VAT and company-specific dates depend on your own accounting periods, so use the deadline finder for those.
Generate the deadlines that apply to you
Choose the taxes you want to track. For VAT and Corporation Tax, enter your own period details so the dates are based on your business rather than a generic calendar.
Generated deadlines
Self Assessment deadlines for 2025/26 returns
If you need to complete a Self Assessment return for 2025/26 and HMRC does not already know, this is the normal notification deadline.
The normal deadline for filing a 2025/26 Self Assessment return on paper.
If you meet HMRC's conditions and owe less than £3,000, file online by this date if you want HMRC to consider collecting the bill through your PAYE tax code.
File the 2025/26 online return and pay the balancing amount due. A first payment on account for 2026/27 may also be due.
Where payments on account apply, the second instalment for 2026/27 is normally due on this date.
PAYE and NIC deadlines
Electronic PAYE/NIC payment
PAYE and National Insurance are generally due by the 22nd of the next tax month when paid electronically.
Postal payment
If paying by cheque through the post, HMRC normally needs to receive the payment by the 19th.
Full Payment Submission
Employers normally send an FPS on or before the day employees are paid.
Small-employer payments
Some employers paying less than £1,500 a month may arrange quarterly payments with HMRC.
VAT return and payment deadlines
The standard rule
For most VAT-registered businesses, the VAT Return and payment deadline is one calendar month and 7 days after the end of the VAT accounting period.
Example: if a quarterly VAT period ends on 30 September 2026, the standard filing and payment deadline is 7 November 2026.
Select your filing frequency and VAT stagger to generate the next due dates.
Corporation Tax deadlines
Pay Corporation Tax
For a standard company, Corporation Tax is normally due 9 months and 1 day after the end of the accounting period.
File the Company Tax Return
The CT600 filing deadline is normally 12 months after the end of the Corporation Tax accounting period.
Instalment payments
Large companies and some groups can have earlier quarterly instalment-payment rules, so the standard deadline may not apply.
Companies House filing deadlines
Existing private companies normally have 9 months after the financial year end to file annual accounts.
A newly incorporated private company will often have 21 months from incorporation to file its first accounts, although special rules can apply.
The review period normally ends 12 months after incorporation or the previous confirmation statement date, with up to 14 days to file after the review period ends.
Employer year-end reporting deadlines
Employees still on payroll at 5 April 2027 should normally receive a P60 by 31 May 2027.
Where applicable, expenses and benefits for the year ending 5 April 2027 are normally reported by 6 July.
Electronic Class 1A National Insurance on benefits is normally due by 22 July; the postal deadline is normally 19 July.
CIS return and payment deadlines
CIS monthly return
Contractors normally submit the CIS monthly return by the 19th following the end of the tax month.
Electronic CIS payment
CIS deductions are normally paid to HMRC by the 22nd when paying electronically, or the 19th by post.
Deduction statements
Where deductions are made, contractors normally give subcontractors payment and deduction statements by the 19th.
MTD for Income Tax obligations in 2026/27
First 2026/27 MTD quarterly update deadline.
Second cumulative MTD quarterly update deadline.
Third cumulative MTD quarterly update deadline.
Final quarterly update for the 2026/27 tax year.
For those in MTD, the tax return for 2026/27 is still due by 31 January 2028.
Monthly and quarterly deadlines to keep on your calendar
Send your payroll Full Payment Submission on or before employees are paid.
Common contractor and employer deadline after the end of the tax month.
Cleared electronic payment is generally due by the 22nd.
Standard VAT return and payment deadline after the VAT period ends.
2026/27 tax-year milestones
MTD for Income Tax becomes mandatory for qualifying income over £50,000.
Close payroll and tax-year records ready for year-end reporting and 2026/27 Self Assessment.
MTD for Income Tax expands to qualifying sole traders and landlords with qualifying income over £30,000.
Not sure which deadline applies to your business? Ask Path before the due date.
We can help you work out what needs filing, what needs paying and when — before a missed deadline turns into penalties, interest or unnecessary stress.
This calendar is a practical guide to common UK tax and filing deadlines, not a substitute for personalised tax advice. Your exact deadline can change because of your accounting period, VAT stagger, payment method, HMRC notice date, company status or other circumstances.