Every HMRC tax deadline explained in plain English — Self Assessment, VAT, PAYE, Corporation Tax, CIS.
Last day of the 2025–26 UK tax year. All income and gains for the year must be accounted for. ISA allowance and pension annual allowance reset after this date.
First day of the new tax year. New £20,000 ISA allowance becomes available. Pension annual allowance resets. New tax bands and thresholds take effect.
Monthly PAYE and Construction Industry Scheme (CIS) deductions must be paid to HMRC for the tax month ending April 5. Real Time Information (RTI) submission required on or before pay date.
Employers must report PAYE payments to HMRC via RTI on or before each pay day. April FPS must be submitted by April 22 for monthly payrolls.
Q1 2026 VAT return and payment due for quarterly VAT filers with periods ending March 31. Submit via Making Tax Digital (MTD) compatible software.
For businesses that pay VAT by direct debit, HMRC collects the payment 7 days after the electronic submission deadline. Ensure sufficient funds are available.
Monthly PAYE and CIS deductions payment deadline for the tax month ending May 5.
Monthly PAYE and CIS deductions payment deadline for the tax month ending June 5.
VAT return and payment due for monthly VAT filers with period ending May 31.
Employers must file Forms P11D (benefits in kind) and P11D(b) (Class 1A National Insurance) for the 2025–26 tax year. Penalties apply for late filing.
Employers must provide copies of P11D forms to employees for the 2025–26 tax year by this date.
Monthly PAYE and CIS deductions payment deadline for the tax month ending July 5.
Second payment on account for the 2025–26 tax year. Each payment on account is 50% of the previous year's tax bill (minus tax deducted at source).
Q2 2026 VAT return and payment due for quarterly VAT filers with periods ending June 30.
Monthly PAYE and CIS deductions payment deadline for the tax month ending August 5.
Monthly PAYE and CIS deductions payment deadline for the tax month ending September 5.
VAT return and payment due for monthly VAT filers with period ending August 31.
Deadline to register for Self Assessment if you became self-employed in the 2025–26 tax year and have not filed a return before. Penalties apply for late registration.
Monthly PAYE and CIS deductions payment deadline for the tax month ending October 5.
Deadline to file paper Self Assessment tax returns for the 2025–26 tax year. Online filing deadline is January 31, 2027.
Q3 2026 VAT return and payment due for quarterly VAT filers with periods ending September 30.
Monthly PAYE and CIS deductions payment deadline for the tax month ending November 5.
Monthly PAYE and CIS deductions payment deadline for the tax month ending December 5.
VAT return and payment due for monthly VAT filers with period ending November 30.
Monthly PAYE and CIS deductions payment deadline for the tax month ending January 5.
Final deadline to file Self Assessment tax return online for 2025–26 and pay any tax owed. Late filing penalty starts at £100. Interest accrues on late payments. This is also the first payment on account for 2026–27.
Q4 2026 VAT return and payment due for quarterly VAT filers with periods ending December 31.
Monthly PAYE and CIS deductions payment deadline for the tax month ending February 5.
Monthly PAYE and CIS deductions payment deadline for the tax month ending March 5.
VAT return and payment due for monthly VAT filers with period ending February 28.
Browse the main tax categories for United Kingdom. Each category includes key forms and filing requirements.
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This tax calendar is provided as a reference guide. Deadlines may change due to legislative changes or HMRC announcements. Always verify with the {authority} website or a qualified tax professional. HMRC website.
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