United Kingdom Tax Calendar 2026–2027

MTD VAT return and payment for any VAT period ending 30 September 2026: the quarter Jul–Sep 2026 for quarterly filers on that stagger, or the month of September for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Sole traders and landlords within Making Tax Digital for Income Tax must send a quarterly update of income and expenses for 6 July – 5 October 2026 from compatible software (calendar quarters, if elected, have the same deadline). MTD for Income Tax is mandatory from 6 April 2026 where qualifying income in 2024–25 was over £50,000. HMRC will not issue penalty points for late quarterly updates in 2026–27, but the updates must still be sent before the final declaration (due 31 January 2028). An update is not a tax payment.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 October – 5 November 2026, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 October – 5 November 2026. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

MTD VAT return and payment for any VAT period ending 31 October 2026: the quarter Aug–Oct 2026 for quarterly filers on that stagger, or the month of October for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 November – 5 December 2026, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 November – 5 December 2026. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

File your 2025–26 return online by 30 December if you owe less than £3,000, already pay tax through PAYE as an employee or pensioner, and want HMRC to collect the balance through your 2027–28 tax code instead of paying it by 31 January.

The Company Tax Return is due 12 months after the end of the accounting period it covers — shown here for a year ended 31 December 2025. It is filed online with iXBRL accounts and computations. A late return costs £100, another £100 at 3 months, and then 10% of unpaid tax at 6 and 12 months. The tax itself was due earlier (9 months and 1 day after the year-end).

Corporation Tax is due 9 months and 1 day after the end of the accounting period, shown here for a company whose year ended 31 March 2026; work out your own date from your year-end. Large companies (profits over £1.5 million) pay by quarterly instalments instead, starting in month 7 of the period, and very large companies (over £20 million) from month 3. Interest runs from the day after the due date.

MTD VAT return and payment for any VAT period ending 30 November 2026: the quarter Sep–Nov 2026 for quarterly filers on that stagger, or the month of November for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 December – 5 January 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 December – 5 January 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Employers who pay quarterly (average monthly bill under £1,500) also pay for the quarter ending 5 January by this date. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

Deadline to file your 2025–26 Self Assessment return online and pay the balancing payment, plus the first payment on account towards 2026–27. A late return costs £100 at once, then £10 a day after 3 months (up to £900), then 5% of the tax or £300 at 6 and 12 months. Tax still unpaid 30 days later attracts a 5% late-payment penalty, with more at 6 and 12 months, plus interest from 1 February.

MTD VAT return and payment for any VAT period ending 31 December 2026: the quarter Oct–Dec 2026 for quarterly filers on that stagger, or the month of December for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Sole traders and landlords within Making Tax Digital for Income Tax must send a quarterly update of income and expenses for 6 October 2026 – 5 January 2027 from compatible software (calendar quarters, if elected, have the same deadline). MTD for Income Tax is mandatory from 6 April 2026 where qualifying income in 2024–25 was over £50,000. HMRC will not issue penalty points for late quarterly updates in 2026–27, but the updates must still be sent before the final declaration (due 31 January 2028). An update is not a tax payment.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 January – 5 February 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 January – 5 February 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

MTD VAT return and payment for any VAT period ending 31 January 2027: the quarter Nov 2026–Jan 2027 for quarterly filers on that stagger, or the month of January for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 February – 5 March 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 February – 5 March 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

The Company Tax Return is due 12 months after the end of the accounting period it covers — shown here for a year ended 31 March 2026. It is filed online with iXBRL accounts and computations. A late return costs £100, another £100 at 3 months, and then 10% of unpaid tax at 6 and 12 months. The tax itself was due earlier (9 months and 1 day after the year-end).

Last day of the 2026–27 UK tax year. Income and gains up to today count towards 2026–27; ISA subscriptions and pension annual allowance for 2026–27 must be used by today.

First day of the 2027–28 tax year. MTD for Income Tax extends to sole traders and landlords whose 2025–26 qualifying income was over £30,000. Mandatory payrolling of benefits in kind begins for company cars, car fuel, vans, van fuel and medical benefits — these are reported and taxed through payroll instead of on a P11D.

MTD VAT return and payment for any VAT period ending 28 February 2027: the quarter Dec 2026–Feb 2027 for quarterly filers on that stagger, or the month of February for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 March – 5 April 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Your final FPS for 2026–27 should have gone in on or before the last payday of the tax year. If it was not marked as final, or you paid no one in the last period, send a final Employer Payment Summary by 19 April. Mistakes found by 19 April are corrected with an additional FPS; from 20 April corrections to 2026–27 use an FPS with year-to-date figures.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 March – 5 April 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Employers who pay quarterly (average monthly bill under £1,500) also pay for the quarter ending 5 April by this date. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

MTD VAT return and payment for any VAT period ending 31 March 2027: the quarter Jan–Mar 2027 for quarterly filers on that stagger, or the month of March for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Sole traders and landlords within Making Tax Digital for Income Tax must send a quarterly update of income and expenses for 6 January – 5 April 2027 from compatible software (calendar quarters, if elected, have the same deadline). MTD for Income Tax is mandatory from 6 April 2026 where qualifying income in 2024–25 was over £50,000. HMRC will not issue penalty points for late quarterly updates in 2026–27, but the updates must still be sent before the final declaration (due 31 January 2028). An update is not a tax payment.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 April – 5 May 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 April – 5 May 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

Give a P60 to every employee on your payroll at 5 April 2027, showing their 2026–27 pay and deductions. It can be on paper or electronic.

MTD VAT return and payment for any VAT period ending 30 April 2027: the quarter Feb–Apr 2027 for quarterly filers on that stagger, or the month of April for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 May – 5 June 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 May – 5 June 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

File P11D forms for each employee who received taxable expenses or benefits in 2026–27 (unless they were payrolled), and the P11D(b) declaring Class 1A National Insurance. Give employees a copy of their P11D information by the same date. P11D(b) is late-filed at £100 per 50 employees per month. This is the last P11D year for company cars, fuel, vans and medical benefits, which move into payroll from 6 April 2027. Any PAYE Settlement Agreement for 2026–27 had to be agreed by 5 July.

MTD VAT return and payment for any VAT period ending 31 May 2027: the quarter Mar–May 2027 for quarterly filers on that stagger, or the month of May for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 June – 5 July 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 June – 5 July 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Employers who pay quarterly (average monthly bill under £1,500) also pay for the quarter ending 5 July by this date. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

Pay the Class 1A National Insurance on 2026–27 benefits declared on the P11D(b). Electronic payments must clear by 22 July; a cheque by post must reach HMRC by 19 July.

Second payment on account towards your 2026–27 tax bill — normally half of your 2025–26 Self Assessment liability, unless you claimed to reduce it. Payments on account are not needed if last year's bill was under £1,000 or more than 80% of your tax was deducted at source. If you expect your 2026–27 bill to be lower, claim a reduction online or on form SA303 before paying.

MTD VAT return and payment for any VAT period ending 30 June 2027: the quarter Apr–Jun 2027 for quarterly filers on that stagger, or the month of June for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Sole traders and landlords within Making Tax Digital for Income Tax must send a quarterly update of income and expenses for 6 April – 5 July 2027 from compatible software (calendar quarters, if elected, have the same deadline). From 6 April 2027 the threshold falls to £30,000 (2025–26 qualifying income), and penalty points now apply: one point per missed deadline, with a £200 penalty at four points. An update is not a tax payment.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 July – 5 August 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 July – 5 August 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

MTD VAT return and payment for any VAT period ending 31 July 2027: the quarter May–Jul 2027 for quarterly filers on that stagger, or the month of July for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 August – 5 September 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 August – 5 September 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

Corporation Tax is due 9 months and 1 day after the end of the accounting period, shown here for a company whose year ended 31 December 2026; work out your own date from your year-end. Large companies (profits over £1.5 million) pay by quarterly instalments instead, starting in month 7 of the period, and very large companies (over £20 million) from month 3. Interest runs from the day after the due date.

If you need to file a Self Assessment return for 2026–27 for the first time — for example you started self-employment, received untaxed income or need to pay the High Income Child Benefit Charge — tell HMRC by 5 October. The self-employed register online for Self Assessment and Class 2/4 National Insurance (the online service replaced the old CWF1); others use form SA1, and partners SA401.

MTD VAT return and payment for any VAT period ending 31 August 2027: the quarter Jun–Aug 2027 for quarterly filers on that stagger, or the month of August for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 September – 5 October 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 September – 5 October 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Employers who pay quarterly (average monthly bill under £1,500) also pay for the quarter ending 5 October by this date. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

Employers with a PAYE Settlement Agreement for 2026–27 pay the tax and Class 1B National Insurance on the benefits it covers. Electronic payments must clear by 22 October; a cheque by post must reach HMRC by 19 October.

A paper Self Assessment return for 2026–27 must reach HMRC by midnight on 31 October. Filing online instead gives you until 31 January 2028. A paper return filed on time also lets HMRC collect a balance under £3,000 through your tax code.

MTD VAT return and payment for any VAT period ending 30 September 2027: the quarter Jul–Sep 2027 for quarterly filers on that stagger, or the month of September for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Sole traders and landlords within Making Tax Digital for Income Tax must send a quarterly update of income and expenses for 6 July – 5 October 2027 from compatible software (calendar quarters, if elected, have the same deadline). From 6 April 2027 the threshold falls to £30,000 (2025–26 qualifying income), and penalty points now apply: one point per missed deadline, with a £200 penalty at four points. An update is not a tax payment.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 October – 5 November 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 October – 5 November 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

MTD VAT return and payment for any VAT period ending 31 October 2027: the quarter Aug–Oct 2027 for quarterly filers on that stagger, or the month of October for monthly filers. Both are due one calendar month and 7 days after the period ends, and cleared funds must reach HMRC by this date. If you pay by Direct Debit, HMRC collects 3 working days after this date (set the mandate up at least 3 working days before you submit). The Annual Accounting Scheme and the Payments on Account scheme (annual VAT over £2.3 million) have their own dates.

Contractors in the Construction Industry Scheme must file the monthly return (CIS300) for the tax month 6 November – 5 December 2027, listing payments to subcontractors and the deductions made (20% registered, 30% unregistered, 0% gross status). A nil return is needed for a month with no payments unless you have told HMRC you are inactive. Late returns attract a £100 penalty, rising after 2, 6 and 12 months.

Pay HMRC the PAYE income tax, Class 1 National Insurance, student loan and CIS deductions for the tax month 6 November – 5 December 2027. Electronic payments must clear by the 22nd; a cheque sent by post must reach HMRC by the 19th. Report pay on a Full Payment Submission (FPS) on or before each payday, and send an Employer Payment Summary (EPS) by the 19th to claim reductions such as Employment Allowance or statutory pay recovery, or if you paid no employees in the month.

File your 2026–27 return online by 30 December if you owe less than £3,000, already pay tax through PAYE as an employee or pensioner, and want HMRC to collect the balance through your 2028–29 tax code instead of paying it by 31 January.

The Company Tax Return is due 12 months after the end of the accounting period it covers — shown here for a year ended 31 December 2026. It is filed online with iXBRL accounts and computations. A late return costs £100, another £100 at 3 months, and then 10% of unpaid tax at 6 and 12 months. The tax itself was due earlier (9 months and 1 day after the year-end).