Home › Tax Calendar
Key Dates & Deadlines

UK Tax & Budget Calendar 2026/27

Every key HMRC deadline, payment date, and budget event for the 2026/27 tax year (6 April 2026 – 5 April 2027) — verified against published HMRC guidance. Missing a deadline can mean automatic penalties. Bookmark this page and set reminders now.

Categories:
Self-Assessment
PAYE
Corporation Tax
VAT
MTD
Budget & Policy
Companies House
April 2026
Start of Tax Year
6 April
2026
New tax year 2026/27 begins
New rates, thresholds and allowances take effect. Dividend tax rates rise to 10.75%/35.75%. BADR rate rises to 18%. BPR/APR cap of £2.5m per person comes into force. MTD ITSA mandatory for income >£50,000.
Budget
19 April
Paper
PAYE/NIC — paper payment due for March 2026
PAYE, Class 1 NIC and student loan deductions due by cheque. Electronic payment deadline is 22 April 2026.
PAYE
22 April
Electronic
PAYE/NIC — electronic payment due for March 2026
Electronic payment of PAYE, NIC, CIS deductions and student loan repayments for month 12 (March 2026). Must clear HMRC's bank account by this date.
PAYE
6 April
Ongoing
Self-assessment filing opens for 2025/26 returns
HMRC's online service opens for 2025/26 self-assessment returns. Filing early avoids January pressure and identifies your tax bill sooner.
S/A
6 April
Mandatory
MTD for Income Tax — mandated for income >£50,000
Making Tax Digital for Income Tax Self-Assessment becomes mandatory for sole traders and landlords with combined gross income over £50,000 in 2024/25. Quarterly digital submissions required from this date.
MTD
May 2026
Q1
19 / 22 May
PAYE/NIC — April 2026 payroll
Paper: 19 May. Electronic: 22 May. PAYE, NIC, Class 1A (if applicable) and CIS deductions for month 1.
PAYE
31 May
P60s issued to all employees
Employers must give a P60 (year-end tax certificate for 2025/26) to all employees who were employed on 5 April 2026 by 31 May 2026.
PAYE
7 May
MTD ITSA — Q4 update due (year ending 5 April 2026)
Final quarterly update for the 2025/26 MTD year (for those who entered MTD voluntarily in 2025/26). Note: for 2026/27 mandated filers the Q4 deadline is 7 May 2027.
MTD
June 2026
Q1
6 June
Important
P11D — benefits in kind deadline
Employers must submit P11D forms to HMRC reporting benefits in kind provided to directors and employees in 2025/26. Also submit the P11D(b) declaring Class 1A NIC due.
PAYE
19 / 22 Jun
PAYE/NIC — May 2026 payroll
Paper: 19 June. Electronic: 22 June. Month 2 PAYE, NIC and CIS deductions.
PAYE
19 July
Upcoming
Class 1A NIC on benefits — paper payment deadline
Class 1A NIC on benefits in kind (P11D(b)) due by 19 July (paper) or 22 July (electronic). Based on benefits reported on the P11D for 2025/26.
PAYE
July 2026
Q2
31 July
Payment
Second payment on account — 2025/26 self-assessment
Second of two advance payments on account for 2025/26, each equal to 50% of the 2024/25 tax bill. Interest accrues from this date on any unpaid amount. Apply to reduce if your 2025/26 income will be lower.
S/A
7 August
MTD 2026/27
MTD ITSA — Q1 quarterly update (6 Apr–5 Jul 2026)
First quarterly update under MTD ITSA 2026/27 for mandated users. Digital summary of income and expenses for the period 6 April to 5 July 2026. HMRC soft-landing penalty period applies in 2026/27 — no penalty points for late updates this year.
MTD
19 / 22 Jul
PAYE/NIC — June 2026 payroll + Class 1A NIC
Monthly PAYE/NIC. Also: Class 1A NIC on P11D benefits due by 19 July (paper) / 22 July (electronic).
PAYE
August 2026
Q2
19 / 22 Aug
PAYE/NIC — July 2026 payroll
Monthly PAYE, NIC and CIS deductions for month 4.
PAYE
September 2026
Q2
19 / 22 Sep
PAYE/NIC — August 2026 payroll
Monthly PAYE, NIC and CIS for month 5.
PAYE
5 October
Register for self-assessment — 2025/26
If you became newly required to file a self-assessment return for 2025/26 and are not already registered, you must notify HMRC by 5 October 2026. Late registration can attract penalties even before filing.
S/A
October 2026
Q3
Late Oct
Expected
Autumn Budget 2026 — expected
The government typically delivers the main annual Budget in late October. The exact date will be confirmed by HM Treasury. Watch for announcements on income tax, NIC, corporation tax, capital gains and IHT.
Budget
31 October
Paper self-assessment return — 2025/26
Deadline for filing paper (postal) self-assessment returns for the 2025/26 tax year. Miss this and a £100 automatic penalty applies. Online returns have until 31 January 2027.
S/A
7 November
MTD 2026/27
MTD ITSA — Q2 quarterly update (6 Jul–5 Oct 2026)
Second quarterly update under MTD ITSA 2026/27. Digital summary of income and expenses for 6 July to 5 October 2026.
MTD
19 / 22 Oct
PAYE/NIC — September 2026 payroll
Monthly PAYE, NIC and CIS for month 6.
PAYE
November 2026
Q3
19 / 22 Nov
PAYE/NIC — October 2026 payroll
Monthly PAYE, NIC and CIS for month 7.
PAYE
December 2026
Q3
19 / 22 Dec
PAYE/NIC — November 2026 payroll
Monthly PAYE, NIC and CIS for month 8. Last electronic payment before Christmas — ensure cleared by 22 December.
PAYE
31 December
Example
Corporation tax — accounts with 31 March 2026 year-end
For companies with a 31 March 2026 year-end: corporation tax payment due 9 months and 1 day after year-end (1 January 2027) and CT600 filing due 12 months after (31 March 2027). Confirm your specific deadlines based on your own year-end date.
Corp Tax
January 2027
Peak Self-Assessment
31 January
CRITICAL
Online self-assessment filing deadline — 2025/26
Online self-assessment returns for 2025/26 must be submitted by midnight 31 January 2027. An automatic £100 penalty applies for filing even one day late, regardless of whether tax is owed. Daily £10 penalties begin after 3 months.
S/A
31 January
CRITICAL
Self-assessment tax payment due — 2025/26 balancing payment
Balancing payment for 2025/26 tax due. Also: first payment on account for 2026/27 (50% of 2025/26 bill) due on the same date. Interest accrues from 1 February 2027.
S/A
7 February
MTD 2026/27
MTD ITSA — Q3 quarterly update (6 Oct–5 Jan 2027)
Third quarterly update under MTD ITSA for 2026/27. Digital summary of income and expenses for 6 October 2026 to 5 January 2027.
MTD
19 / 22 Jan
PAYE/NIC — December 2026 payroll
Monthly PAYE, NIC and CIS for month 9.
PAYE
February 2027
Q4
Early Mar
Expected
Spring Statement 2027 — expected
The Chancellor typically delivers a Spring Statement in early March focusing on economic forecasts. Policy changes are more likely in the Autumn Budget but the Spring Statement may include tax adjustments.
Budget
19 / 22 Feb
PAYE/NIC — January 2027 payroll
Monthly PAYE, NIC and CIS for month 10.
PAYE
March 2027
Year-End Planning
5 April
Year-End
End of 2026/27 tax year — use your allowances
Last date to use 2026/27 allowances: ISA (£20,000), CGT annual exempt amount (£3,000), pension contributions, annual gift exemption (£3,000), and salary sacrifice pension arrangements before any structural changes take effect.
Year-End
6 April
Upcoming
MTD ITSA — expanded to income >£30,000
From 6 April 2027, MTD ITSA becomes mandatory for sole traders and landlords with combined gross income over £30,000 (expanded from the £50,000 threshold). Also: IHT on unspent pension pots takes effect from this date.
Policy
19 / 22 Mar
PAYE/NIC — February 2027 payroll
Monthly PAYE, NIC and CIS for month 11.
PAYE
7 May 2027
MTD Q4
MTD ITSA — Q4 quarterly update (6 Jan–5 Apr 2027)
Final quarterly update for the 2026/27 MTD year. Followed by the End of Period Statement and Final Declaration, due by 31 January 2028.
MTD
Rolling Deadlines
Every month
19th / 22nd
Monthly
PAYE / NIC — monthly (every payroll month)
Paper payment by 19th of each month; cleared electronic payment by 22nd. Applies to PAYE, Class 1 NIC, Class 1A NIC (employer on benefits), and CIS deductions. RTI submission must be made on or before each payday.
PAYE
1 month + 7 days
VAT period end
VAT return and payment — quarterly or monthly
VAT returns are due 1 month and 7 days after the end of each VAT period. Online filing and payment must both be completed by this date. Late submission triggers a points-based penalty from 1 January 2023 rules.
VAT
9 months + 1 day
After year-end
Corporation tax payment — small / medium companies
Corporation tax is payable 9 months and 1 day after the end of your company's accounting period. Large companies pay by quarterly instalments. Interest accrues at HMRC late payment rate from the due date.
Corp Tax
12 months
After year-end
CT600 corporation tax return filing
The CT600 corporation tax return and iXBRL accounts must be filed with HMRC within 12 months of the end of the accounting period. A separate set of abridged accounts must be filed at Companies House within 9 months.
Corp Tax
Within 14 days
Event-based
Companies House — notifying changes
Changes to directors, shareholders, registered office, company name, share capital and PSC register must be notified to Companies House within 14 days (for most changes). Your Confirmation Statement (CS01) is due annually within 14 days of your review date.
Co House
Within 60 days
On sale
CGT on residential property — 60-day reporting rule
If you sell a UK residential property that is not your only or main home and a CGT gain arises, you must report and pay the estimated CGT to HMRC within 60 days of the completion date using the HMRC online property reporting service. This is separate from your annual self-assessment return.
CGT

The six most critical dates to know

Mark these in your diary now. They carry automatic penalties if missed.

7 Aug 2026
MTD Q1 update
First quarterly MTD ITSA update for mandated filers (income >£50k). Soft-landing in 2026/27 — no penalty points but still required.
5 Oct 2026
Register for self-assessment
If newly required to file a 2025/26 return, notify HMRC by this date.
31 Oct 2026
Paper SA return
Deadline for postal self-assessment returns for 2025/26. £100 auto-penalty if missed.
31 Jan 2027
Online SA + payment
Online self-assessment filing AND payment of tax owed for 2025/26 plus first payment on account for 2026/27.
6 Apr 2027
IHT on pensions begins
Unspent pension pots brought into IHT scope. Maximum combined rate up to 67%. Review estate planning now.
31 Jul 2027
Second payment on account
Second advance payment towards 2026/27 self-assessment.
Important: All deadlines are based on HMRC published guidance current at the date of writing (May 2026) and apply to the 2026/27 tax year unless otherwise stated. Corporation tax deadlines vary by accounting year-end — dates shown are examples only. MTD thresholds and rolling deadlines are subject to change. This calendar is for general guidance only and does not constitute tax advice. Always confirm deadlines with HMRC or your professional adviser. DKAT Accountants Ltd is regulated by ACCA and holds professional indemnity insurance.

Never miss a deadline
with DKAT managing your affairs.

Book a Free Consultation →