UK tax deadlines
Key dates for the 2026/27 tax year, what each one is, and the penalty for missing it.
Dated deadlines
Second payment on account for 2025/26
The second advance instalment towards your 2025/26 Self Assessment bill. HMRC asks for it if your last bill was over £1,000 and less than 80% was collected at source.
If you miss it: Daily interest is charged on late payments from 1 August.
Self-employed & landlordsMTD for Income Tax: Q1 quarterly update
First quarterly update (6 April to 5 July) for sole traders and landlords with qualifying income over £50,000, who joined Making Tax Digital for Income Tax in April 2026. Submitted through MTD-compatible software.
If you miss it: Late updates earn penalty points; enough points trigger a £200 fine.
Self-employed & landlordsRegister for Self Assessment (2025/26)
If you had new untaxed income in the year to 5 April 2026 (self-employment, rental income, high income Child Benefit charge, large savings or dividend income), you must tell HMRC by this date.
If you miss it: Register late and you can be fined a percentage of the tax due if the return is then late too.
Self-employed & landlordsKey dates for everyonePaper Self Assessment return for 2025/26
Deadline for filing your 2025/26 return on paper. Filing online instead gives you until 31 January 2027.
If you miss it: A £100 automatic penalty, even if you owe no tax.
Self-employed & landlordsMTD for Income Tax: Q2 quarterly update
Second quarterly update (6 July to 5 October) for those in Making Tax Digital for Income Tax.
If you miss it: Late updates earn penalty points; enough points trigger a £200 fine.
Self-employed & landlordsFile online to pay through your tax code
If you owe under £3,000 and also have PAYE income, filing your online return by 30 December lets HMRC collect what you owe through next year's tax code instead of a lump sum.
If you miss it: Miss it and you simply pay the bill in full by 31 January instead.
Self-employed & landlordsKey dates for everyoneSelf Assessment online return and payment for 2025/26
The big one: your 2025/26 online return, the balancing payment for 2025/26 and the first 2026/27 payment on account are all due by midnight.
If you miss it: £100 automatic fine, then daily penalties from 3 months late, plus interest on unpaid tax.
Self-employed & landlordsKey dates for everyoneMTD for Income Tax: Q3 quarterly update
Third quarterly update (6 October to 5 January) for those in Making Tax Digital for Income Tax.
If you miss it: Late updates earn penalty points; enough points trigger a £200 fine.
Self-employed & landlordsTax year ends: last day for 2026/27 allowances
Use it or lose it day. Your £20,000 ISA allowance, £3,000 Capital Gains Tax allowance, pension annual allowance and Marriage Allowance backdating all reset after today.
If you miss it: Nothing to pay, but unused allowances are gone for good.
Key dates for everyoneNew tax year begins (2027/28)
New tax codes take effect and allowances reset. A good day to check your first payslip of the year against your tax code.
If you miss it: No penalty; just check your new tax code is right.
Key dates for everyoneFinal Full Payment Submission for 2026/27
Employers must send the final FPS (or EPS) for the 2026/27 tax year to HMRC.
If you miss it: Late filing penalties start at £100 per month depending on headcount.
Employers & payrollMTD for Income Tax: Q4 quarterly update
Final quarterly update (6 January to 5 April) for those in Making Tax Digital for Income Tax.
If you miss it: Late updates earn penalty points; enough points trigger a £200 fine.
Self-employed & landlordsP60s must reach employees
Employers must give every employee on the payroll at 5 April 2027 their P60 by this date. Employees: your P60 is the document you need for refund claims and mortgage applications, so chase it if it has not arrived.
If you miss it: Employers can be fined for not providing P60s on time.
Employers & payrollKey dates for everyoneP11D and P11D(b) filing deadline
Report 2026/27 employee benefits and expenses (company cars, medical cover, loans) to HMRC and give employees their copies.
If you miss it: £100 per 50 employees for each month late.
Employers & payrollLimited companiesClass 1A National Insurance payment
Electronic payment of Class 1A NIC on benefits reported in the P11D(b) must clear HMRC by today (19 July if paying by post).
If you miss it: Interest plus late payment penalties on unpaid amounts.
Employers & payrollLimited companiesSecond payment on account for 2026/27
The second advance instalment towards your 2026/27 Self Assessment bill.
If you miss it: Daily interest is charged on late payments from 1 August.
Self-employed & landlords
Recurring deadlines
VAT return and payment
PAYE and NIC to HMRC
CIS monthly return
Corporation Tax payment
Company Tax Return (CT600)
Annual accounts to Companies House
Confirmation statement