Staying on top of tax deadlines is important for avoiding penalties and keeping your finances in order. Below is a guide to the key UK tax dates and deadlines for the 2026–2027 tax year, including Self Assessment, PAYE, VAT and company filing requirements.
Blyth Accountants Limited supports businesses and individuals across the UK, providing accounting and tax services from our Glasgow office.
If you are unsure which deadlines apply to you or your business, please contact us and we will be happy to help.
Businesses must register for VAT if their taxable turnover exceeds £90,000 in any rolling 12-month period.
If you expect your turnover to exceed this threshold within the next 30 days, you must also register for VAT. Some businesses choose to voluntarily register for VAT if it is beneficial to do so.
The UK tax year runs from 6 April 2026 to 5 April 2027 and applies to individuals for income tax, Self Assessment and PAYE purposes.
Business taxes such as VAT and Corporation Tax follow separate reporting periods throughout the year.
Employers must pay PAYE and National Insurance deductions to HMRC by the 19th of the following month if paying by post, or by the 22nd if paying electronically.
These payments relate to tax and National Insurance deducted from employee wages during the previous tax month.
Contractors registered under the Construction Industry Scheme must submit a CIS return to HMRC each month.
The return must be filed by the 19th of the month following the end of the tax month.
Contractors must pay CIS deductions to HMRC by the 19th of the month if paying by post, or by the 22nd if paying electronically.
These payments relate to deductions made from subcontractor payments during the previous tax month.
VAT returns are usually submitted quarterly and must normally be filed and paid one month and seven days after the end of the VAT period.
Businesses registered for VAT must keep digital records and submit returns using Making Tax Digital compliant software.
Employers must provide employees with their P60 for the 2025–2026 tax year by this date.
The P60 summarises an employee’s total pay and tax deducted during the tax year.
Employers must submit P11D forms and P11D(b) to HMRC to report employee benefits and expenses provided during the previous tax year.
This includes items such as company cars, medical insurance and other taxable benefits.
Employers must pay Class 1A National Insurance on employee benefits declared on P11D forms.
Payment is due by 19 July if paying by post, or by 22 July if paying electronically.
The second payment on account for the 2025–2026 Self Assessment tax year is due.
Payments on account are advance payments towards the following year’s tax liability.
Deadline to register for Self Assessment if you need to submit a tax return for the 2025–2026 tax year and have not previously filed one.
This commonly applies to self-employed individuals, landlords and company directors.
If you want HMRC to collect tax owed through your PAYE tax code, your Self Assessment tax return must be submitted by this date.
Deadline for submitting online Self Assessment tax returns for the 2025–2026 tax year.
Any tax owed must be paid by this date. The first payment on account for the 2026–2027 tax year is also due.
Limited companies must normally pay Corporation Tax nine months and one day after the end of their accounting period.
For example, if a company’s year end is 31 March 2026, the Corporation Tax payment will normally be due by 1 January 2027.
Limited companies must file their statutory accounts with Companies House within nine months of the end of their accounting period.
Failure to file accounts on time can result in automatic late filing penalties.
Limited companies must file a confirmation statement with Companies House each year within 14 days of the review date.
This confirms that the company’s registered details and shareholder information are up to date.
The dates and deadlines above apply to many individuals and businesses but may not cover every tax obligation. If your circumstances are different or you require advice on additional tax registrations or filing requirements, please Contact us to discuss how we can help.