Complete UK Tax Deadlines for 2026/27

Introduction

The 2026/27 tax year brings significant changes for UK businesses and self-employed individuals, most notably the launch of Making Tax Digital for Income Tax Self Assessment (MTD for ITSA). Whether you're a sole trader, landlord, limited company director, or accountant managing multiple clients, staying on top of every filing and payment deadline is essential to avoid penalties.

This comprehensive guide covers every key tax deadline for the 2026/27 tax year, from Self Assessment and Corporation Tax to VAT, PAYE, CIS, and Companies House obligations.

Key Dates at a Glance

Self Assessment Deadlines

Self Assessment applies to self-employed individuals, landlords, company directors, and anyone with untaxed income. The key deadlines for the 2026/27 tax year are:

• 5 October 2027 — Register for Self Assessment if filing for the first time
• 31 October 2027 — Paper tax return filing deadline
• 30 December 2027 — Online filing deadline if you want HMRC to collect tax owed (under £3,000) through your PAYE code
• 31 January 2028 — Online filing deadline and payment of any tax owed
• 31 January 2028 — First payment on account for 2027/28
• 31 July 2028 — Second payment on account for 2027/28

Payments on Account

If your tax bill exceeds £1,000 and less than 80% is collected at source, you'll need to make payments on account. Each payment is 50% of the previous year's tax liability, due on 31 January and 31 July.

Corporation Tax

Corporation Tax deadlines are tied to your company's accounting period, not the tax year. The key rules remain:

• Payment deadline: 9 months and 1 day after the end of your accounting period
• CT600 filing deadline: 12 months after the end of your accounting period
• Large companies (profits over £1.5m): Must pay in quarterly instalments

Corporation Tax Rates 2026/27

• Main rate: 25% (profits over £250,000)
• Small profits rate: 19% (profits up to £50,000)
• Marginal relief: Applies to profits between £50,000 and £250,000

Example: A company with a year end of 31 March 2027 must pay Corporation Tax by 1 January 2028 and file the CT600 by 31 March 2028.

VAT Returns and Payments

VAT returns and payments are due 1 calendar month and 7 days after the end of each VAT quarter. All VAT-registered businesses must file through MTD-compatible software.

Standard Quarter Deadlines

The VAT registration threshold remains at £90,000 (from 1 April 2024). Businesses paying by Direct Debit receive an additional 3 working days.

PAYE and Employer Obligations

Employers must report and pay PAYE throughout the year:

• Full Payment Submission (FPS): On or before each payday
• Monthly PAYE payment: 22nd of the following month (electronic) or 19th (postal)
• Quarterly PAYE: Available for employers with average monthly PAYE under £1,500

Year-End Employer Deadlines

• 19 April 2027 — Final FPS or EPS for 2026/27
• 31 May 2027 — P60s issued to employees
• 6 July 2027 — P11D and P11D(b) filing deadline
• 22 July 2027 — Class 1A NIC payment deadline (electronic)

Employer NIC Rates

The employer NIC rate is 15% (increased from 13.8% from April 2025), with the employer NIC threshold at £5,000 per employee per year.

CIS (Construction Industry Scheme)

Contractors in the construction industry must file CIS returns monthly:

• Monthly CIS return: Due by the 19th of each month
• CIS payment to HMRC: 22nd of each month (electronic) or 19th (postal)
• Deduction statements: Issued to subcontractors within 14 days of each tax month end

Companies House Filing

Companies House deadlines are separate from HMRC and carry their own penalty regime:

• Annual accounts (private company): 9 months after the accounting reference date
• Annual accounts (public company): 6 months after the accounting reference date
• Confirmation Statement: At least once every 12 months

Late Filing Penalties

Penalties are doubled if accounts are filed late in two consecutive years.

Making Tax Digital for Income Tax (MTD for ITSA)

The 2026/27 tax year marks a major shift. From April 2026, MTD for ITSA becomes mandatory for self-employed individuals and landlords with gross income over £50,000. From April 2027, the threshold drops to £30,000.

What MTD for ITSA Requires

• Keep digital records using MTD-compatible software
• Submit quarterly updates to HMRC (instead of a single annual return)
• Submit an End of Period Statement (EOPS)
• Submit a Final Declaration (replaces the traditional Self Assessment return)

Quarterly Submission Deadlines

New Points-Based Penalties Regime

HMRC has rolled out a new points-based penalty system, already live for VAT and expected to apply to MTD for ITSA submissions from April 2026.

Late Submission Penalties

You receive 1 point for each late submission. When you reach the threshold (4 points for quarterly filers), you receive a £200 penalty for that and every subsequent late return until the points are cleared.

Late Payment Penalties

• Within 15 days: No penalty
• Days 16–30: 2% of tax outstanding at day 15
• After day 30: Further 2% of tax outstanding at day 30
• After day 31: Daily penalty at 4% per annum on the outstanding balance

Plus interest on all outstanding amounts (HMRC late payment interest is the Bank of England base rate + 2.5%).

Conclusion

The 2026/27 tax year introduces MTD for ITSA as the most significant change in years. Combined with the existing obligations for Corporation Tax, VAT, PAYE, CIS, and Companies House, staying compliant requires careful planning and reliable deadline tracking.

Use our Deadline Generator to create a personalised calendar of all your statutory deadlines, complete with calendar reminders so you never miss a filing date.