Self Assessment and payments on account
| Date | What is due |
|---|---|
| 31 October 2026 | Paper Self Assessment return for 2025/26 |
| 31 January 2027 | Online return for 2025/26, the balancing payment for 2025/26, and the first payment on account for 2026/27 |
| 5 April 2027 | End of the 2026/27 tax year |
| 31 July 2027 | Second payment on account for 2026/27 |
| 5 October 2027 | Register for Self Assessment if you first need a return for 2026/27 |
| 31 January 2028 | Online return and balancing payment for 2026/27 |
Payments on account are two advance payments, each usually half of last year’s bill. You do not have to make them if last year’s bill was under £1,000, or if more than 80% of your tax was already taken at source. Read the full Self Assessment deadline guide.
Making Tax Digital for Income Tax: quarterly updates
If you joined MTD for Income Tax in April 2026 (qualifying income over £50,000), you send a quarterly update for each period. People with qualifying income over £30,000 join from 6 April 2027.
| Quarter of 2026/27 | Update due |
|---|---|
| 6 April to 5 July 2026 | 7 August 2026 |
| 6 July to 5 October 2026 | 7 November 2026 |
| 6 October 2026 to 5 January 2027 | 7 February 2027 |
| 6 January to 5 April 2027 | 7 May 2027 |
Your 2026/27 tax return is still due by 31 January 2028. HMRC is not applying penalty points for late quarterly updates in 2026/27. See who has to join and when.
Limited companies
| Deadline | Counted from |
|---|---|
| Corporation tax payment | 9 months and 1 day after the end of the accounting period |
| Accounts to Companies House | 9 months after the year end (private companies) |
| Company tax return (CT600) | 12 months after the end of the accounting period |
| Confirmation statement | At least once every 12 months |
These dates depend on your company’s own year end, so they are different for every company. We put yours in writing when you join. See company accounts and tax.
VAT, CIS and payroll
- VAT returns: usually due 1 month and 7 days after the end of each VAT period.
- CIS monthly return: contractors file by the 19th of each month.
- Payroll: pay details go to HMRC on or before each payday.
- VAT registration: register once taxable turnover for the last 12 months goes over £90,000, or if you expect to go over it in the next 30 days alone.
Common questions
When is the Self Assessment deadline for 2025/26?
The online return and payment are due by 31 January 2027. The paper deadline is 31 October 2026.
What happens if I miss a deadline?
For Self Assessment there is an automatic £100 penalty, rising after 3, 6 and 12 months, plus late payment penalties and interest. See penalties and how to appeal.
Do you remind clients of their deadlines?
Yes. Every client gets a written list of the dates that apply to them and a reminder before each one, and we file early rather than on the last day.
