April 2026

  • 6 April 2026 – Start of the 2026/27 tax year;
    • MTD for Income Tax begins (for those in scope)
    • New tax codes and payroll updates take effect
  • 19 April 2026 – Final full payment submission (FPS) for the 2025/26 tax year due.
  • 30 April 2026 – Returns not filed by this date are three months late. Additional daily penalties of £10 per day begin, up to a maximum of £900.

May 2026

  • 31 May 2026 – Employers must issue P60 forms to all employees.

July 2026

  • 5 July 2026 – First MTD ITSA quarter ends.
  • 6 July 2026 – Deadline for submitting P11D forms (reporting employee benefits & expenses).
  • 19 July 2026 – Deadline for paying Class 1A National Insurance Contributions (NICs) by post.
  • 22 July 2026 – Class 1A NIC payment deadline (online).
  • 31 July 2026 – Second self-assessment tax payment on account due for 2025/26 tax year.
    • Self-Assessment returns that are six months late: A further penalty of £300 or 5% of the tax due (whichever is higher) is applied.

August 2026

  • 7 August 2026 – Deadline to file the first quarterly update for MTD for ITSA 6 April – 5 July.

September 2026

  • Mid-September 2026 – Office for National Statistics (ONS) announces UK wage growth figures (affects state pension increases).

October 2026

  • 5 October 2026 – Deadline for registering for self-assessment if filing for the first time.
    • Second MTD ITSA quarter ends.
  • Mid-October 2026 – Inflation rate for September 2026 announced, influencing state pensions and benefits for 2027/28.
  • 31 October 2026 – Deadline for submitting paper self-assessment tax returns.

November 2026

  • 7 November 2026 – Deadline to file the second quarterly update for MTD for ITSA 6 July – 5 October.

December 2026

  • 30 December 2026 – Deadline to file self-assessment tax return if you want tax owed to be collected via PAYE (through wages or pension).

January 2027

  • 5 January 2027 – Third MTD ITSA quarter ends
  • 31 January 2027 – Major self-assessment deadline:
    • Online tax returns for 2025/26 must be submitted.
    • Any tax owed for 2025/26 must be paid.
    • First payment on account for 2026/27 tax year is due.

February 2027

  • 7 February 2027 – Deadline to file the third quarterly update for MTD for ITSA 6 October – 5 January.
  • March 2027
  • March 2027 – (TBC) – Spring Budget announcement
    • Potential tax rate / allowance changes for future years
    • Important for year-end planning decisions

April 2027

  • 5 April 2027 – End of the 2026/27 tax year.
    • Forth MTD ITSA quarter ends. (Deadline for fourth quarterly update 7 May 2027)
  • 6 April 2027 – Start of the 2027/28 tax year, with further tax updates taking effect.

Limited company tax year dates and deadlines 2026-27

UK limited companies have various filing and reporting deadlines to meet throughout the tax year. The exact dates vary from company to company, depending on their date of incorporation, accounting reference date (ARD), and Corporation Tax accounting period.

The table below shows the statutory requirements and corresponding deadlines you must remember as a company director or company secretary.

Statutory requirement Deadline
Register for Corporation Tax with HMRC No later than 3 months after starting to do business.
Pay Corporation Tax No later than 9 months and 1 day after the end of your company’s accounting period for Corporation Tax
File a Company Tax Return (CT600) and full annual accounts with HMRC Deliver to HMRC no later than 12 months after the end of the Corporation Tax accounting period
File an annual confirmation statement with Companies House No later than 14 days after the anniversary of incorporation or the date you filed the last statement
Prepare and file annual accounts for Companies House 9 months after the company’s ARD (or within 21 months of incorporation if you’re filing your first accounts)