UK · Tax year 6 April 2026 to 5 April 2027
Self Assessment, MTD for Income Tax, VAT, PAYE, P11D, Corporation Tax and Companies House filing dates for the 2026/27 tax year.
Month by month, then by rule for the deadlines that follow your own year end. My Cadence applies the standard rules to the obligations you confirm and builds a twelve-month planning calendar.
The 2026/27 UK tax year runs from 6 April 2026 to 5 April 2027. Key dates include 31 January (Self Assessment online return and any tax balance owed), 31 July (second payment on account where due), 6 July (benefit reporting where applicable), the 22nd after each tax month or confirmed quarter (standard PAYE and CIS electronic payment date), and the four MTD for Income Tax quarterly update dates that apply for the first time this year: 7 August, 7 November, 7 February and 7 May.
Corporation Tax, CT600 and Companies House deadlines depend on the company's own year end, so they are listed as rules further down, with the two most common year ends (31 March and 31 December) shown in the monthly list. Where a payment deadline falls on a weekend or bank holiday, check the payment method: HMRC usually requires funds by the preceding working day, though some instant methods are treated differently. Companies House filing dates do not move just because they fall on a weekend or bank holiday.
Benefit reporting depends on what an employer provided and whether benefits were payrolled. HMRC's reporting guide explains when P11D and P11D(b) are required for 2026/27; its deadline guide gives 6 July 2027 for reporting and 22 July 2027 for electronic Class 1A payment where owed. From 6 April 2027, mandatory real-time payrolling begins for company cars and fuel, vans and fuel, and employer-provided medical benefits. Most other benefits follow from April 2028; loans and accommodation remain voluntary pending further decisions. Check HMRC's phased-plan guidance before planning later tax years.
Payments on account are not due for every Self Assessment taxpayer. HMRC says they are generally omitted when the previous year's tax was under £1,000 or more than 80% was paid outside Self Assessment. Your HMRC statement shows whether a January or July instalment is due and the amount.
The month-by-month PAYE/CIS rows below show a monthly payment schedule. If HMRC has agreed quarterly payments, the standard electronic dates are 22 July, 22 October, 22 January and 22 April, after the tax quarters ending 5 July, 5 October, 5 January and 5 April. Smaller employers may arrange quarterly PAYE payments, but payroll reporting and any CIS monthly returns still have their own deadlines. Check your PAYE payment arrangement and CIS return obligations with HMRC.
The VAT rows below show the three standard quarterly return staggers. Your registration follows its assigned period ends, so only one set of quarterly rows applies; monthly, annual and non-standard periods have different schedules. Check your VAT account. HMRC's VAT guide explains the stagger groups.
New this year. Making Tax Digital for Income Tax applies from 6 April 2026 to sole traders and landlords with qualifying income over £50,000 in 2024/25. They must keep digital records and send four quarterly updates a year through MTD-compatible software, then submit their 2026/27 tax return by 31 January 2028. The threshold falls to £30,000 from April 2027 and £20,000 from April 2028.
| Obligation | Due | Notes |
|---|---|---|
| Statutory accounts to Companies House (private company) | 9 months after the accounting reference date | For established companies. First accounts covering more than 12 months: within 21 months of incorporation or 3 months from the reference date, whichever is longer. Check the company record. Late filing penalties start at £150 and double if late two years running. |
| Confirmation statement | Within 14 days of the end of the 12-month review period | Filing fee applies. The review period starts on the incorporation date or the date of the last statement. |
| Corporation Tax payment | Usually 9 months and 1 day after the end of the accounting period | Large and very large companies may need to pay by instalments; thresholds can be reduced for associated companies and exceptions apply. Check your HMRC accounting period. |
| CT600 Company Tax Return | 12 months after the end of the accounting period | Filed online with iXBRL accounts and computations. |
| VAT return and payment | Usually 1 calendar month and 7 days after the end of the VAT period | Quarterly return staggers differ; monthly, annual and payments-on-account arrangements can have other dates. An established online direct debit is normally collected three working days after the return payment deadline. Check your VAT account. |
| PAYE and CIS payment | 22nd after each tax month or confirmed quarter (19th if paying by post) | Quarterly electronic payments fall on 22 July, 22 October, 22 January and 22 April. If the 22nd is a weekend or bank holiday, check when your payment must reach HMRC; ordinary bank transfers may need to clear by the previous working day. |
| RTI Full Payment Submission (FPS) | On or before each payday, including the last payday of the tax year | Send an Employer Payment Summary (EPS) by the 19th of the following tax month where needed. See HMRC's year-end reporting guidance. |
| MTD for Income Tax quarterly updates | 7 August, 7 November, 7 February, 7 May | Updates are cumulative from the tax-year start. Standard periods end 5 July, 5 October, 5 January and 5 April; calendar periods end 30 June, 30 September, 31 December and 31 March. Due dates are the same. The tracker asks when your MTD obligation starts so it omits earlier tax years; check HMRC's start-date guidance. |
| MTD for Income Tax tax return | 31 January after the tax year | Submit through compatible software; the same date applies to tax payment. The 2026/27 return is due 31 January 2028. |
| Date | Deadline | Applies to |
|---|---|---|
| 5 Apr | 2025/26 tax year ends | Everyone |
| 6 Apr | 2026/27 tax year begins; MTD for Income Tax starts for qualifying income over £50,000 | Sole traders, landlords |
| 19 Apr | EPS for the final 2025/26 tax month, if needed | Employers; the final FPS was due on or before the last payday of the tax year |
| 22 Apr | PAYE and CIS electronic payment for month to 5 April | Employers, contractors |
| Date | Deadline | Applies to |
|---|---|---|
| 7 May | VAT return and payment, quarter ended 31 March | Quarterly VAT filers on this stagger |
| 22 May | PAYE and CIS electronic payment | Employers, contractors |
| 31 May | P60s to all employees on the payroll at 5 April | Employers |
| Date | Deadline | Applies to |
|---|---|---|
| 7 Jun | VAT return and payment, quarter ended 30 April | Quarterly VAT filers on this stagger |
| 22 Jun | PAYE and CIS electronic payment | Employers, contractors |
| 30 Jun | Companies House accounts for 30 September 2025 year ends; CT600 for 30 June 2025 year ends | Companies |
| Date | Deadline | Applies to |
|---|---|---|
| 6 Jul | P11D / P11D(b) benefit reporting and employee copies where required; employment-related securities returns where applicable | Employers with reportable benefits or securities |
| 7 Jul | VAT return and payment, quarter ended 31 May | Quarterly VAT filers on this stagger |
| 22 Jul | Class 1A NIC on benefits paid electronically if owed; PAYE and CIS payment | Employers with Class 1A liability; PAYE/CIS payers |
| 31 Jul | Second payment on account for 2025/26, if owed | Taxpayers whose HMRC statement shows an instalment |
| 31 Jul | Companies House accounts for 31 October 2025 year ends | Companies |
| Date | Deadline | Applies to |
|---|---|---|
| 7 Aug | MTD for Income Tax cumulative update to 5 July (standard) or 30 June (calendar) | MTD sole traders, landlords |
| 7 Aug | VAT return and payment, quarter ended 30 June | Quarterly VAT filers on this stagger |
| 21 Aug | PAYE and CIS electronic payment: arrange for funds to reach HMRC before the Saturday 22 August standard date | Employers, contractors using standard bank payment |
| 31 Aug | Companies House accounts for 30 November 2025 year ends | Companies |
| Date | Deadline | Applies to |
|---|---|---|
| 7 Sep | VAT return and payment, quarter ended 31 July | Quarterly VAT filers on this stagger |
| 22 Sep | PAYE and CIS electronic payment | Employers, contractors |
| 30 Sep | Companies House accounts for 31 December 2025 year ends; CT600 for 30 September 2025 year ends | Companies |
| Date | Deadline | Applies to |
|---|---|---|
| 1 Oct | Corporation Tax payment for 31 December 2025 year ends | Companies |
| 5 Oct | Register for Self Assessment if newly self-employed or with new untaxed income in 2025/26 | Individuals |
| 7 Oct | VAT return and payment, quarter ended 31 August | Quarterly VAT filers on this stagger |
| 22 Oct | PAYE and CIS electronic payment | Employers, contractors |
| 31 Oct | Paper Self Assessment return for 2025/26 | Individuals filing on paper |
| Date | Deadline | Applies to |
|---|---|---|
| 7 Nov | MTD for Income Tax cumulative update to 5 October (standard) or 30 September (calendar) | MTD sole traders, landlords |
| 7 Nov | VAT return and payment, quarter ended 30 September | Quarterly VAT filers on this stagger |
| 20 Nov | PAYE and CIS electronic payment: arrange for funds to reach HMRC before the Sunday 22 November standard date | Employers, contractors using standard bank payment |
| 30 Nov | Companies House accounts for 28 February 2026 year ends | Companies |
| Date | Deadline | Applies to |
|---|---|---|
| 7 Dec | VAT return and payment, quarter ended 31 October | Quarterly VAT filers on this stagger |
| 22 Dec | PAYE and CIS electronic payment | Employers, contractors |
| 30 Dec | Online Self Assessment return for possible collection of tax through a PAYE code | Only if you already pay tax through PAYE, owe less than £3,000 and meet HMRC's other limits. See the PAYE-code collection rules. |
| 31 Dec | Companies House accounts for 31 March 2026 year ends; CT600 for 31 December 2025 year ends | Companies |
| Date | Deadline | Applies to |
|---|---|---|
| 1 Jan | Standard statutory Corporation Tax payment date for 31 March 2026 accounting periods | Companies; bank holiday, so check the payment method and arrange any earlier arrival required by HMRC |
| 7 Jan | VAT return and payment, quarter ended 30 November | Quarterly VAT filers on this stagger |
| 22 Jan | PAYE and CIS electronic payment | Employers, contractors |
| 31 Jan | Self Assessment online return for 2025/26; pay any balance and first payment on account owed for 2026/27 | Self Assessment taxpayers; payment amounts depend on the HMRC statement |
| 31 Jan | Companies House accounts for 30 April 2026 year ends | Companies |
| Date | Deadline | Applies to |
|---|---|---|
| 7 Feb | MTD for Income Tax cumulative update to 5 January (standard) or 31 December (calendar) | MTD sole traders, landlords |
| 7 Feb | VAT return and payment, quarter ended 31 December | Quarterly VAT filers on this stagger |
| 22 Feb | PAYE and CIS electronic payment | Employers, contractors |
| 28 Feb | Companies House accounts for 31 May 2026 year ends | Companies |
| Date | Deadline | Applies to |
|---|---|---|
| 7 Mar | VAT return and payment, quarter ended 31 January | Quarterly VAT filers on this stagger |
| 22 Mar | PAYE and CIS electronic payment | Employers, contractors |
| 31 Mar | Companies House accounts for 30 June 2026 year ends; CT600 for 31 March 2026 year ends | Companies |
| Date | Deadline | Applies to |
|---|---|---|
| 5 Apr | 2026/27 tax year ends | Everyone |
| 6 Apr | MTD for Income Tax extends to qualifying income over £30,000 | Sole traders, landlords |
| 7 Apr | VAT return and payment, quarter ended 28 February | Quarterly VAT filers on this stagger |
| 19 Apr | EPS for the final 2026/27 tax month, if needed | Employers; the final FPS was due on or before the last payday of the tax year |
| 22 Apr | PAYE and CIS electronic payment for month to 5 April | Employers, contractors |
| 7 May | MTD for Income Tax cumulative update to 5 April (standard) or 31 March (calendar) | MTD sole traders, landlords |
Reviewed 25 September 2026. Dates are standard rules for planning, not advice. Payment arrival can need to happen earlier on weekends or bank holidays; Companies House filing dates do not automatically move. First accounts, changed periods, payment methods and authority extensions can change what applies. Confirm exact dates in your HMRC or Companies House records or with your accountant. Cadence prepares the work behind these deadlines for accounting firms and businesses; it does not file or advise.
Primary sources: Companies House accounts guidance, confirmation statements, Corporation Tax payment, VAT returns, PAYE payment, and HMRC MTD update periods and dates.
Common questions
Paper returns by 31 October 2026. Online returns and any balancing payment for 2025/26 are due by 31 January 2027. A first payment on account for 2026/27 may also be due then, and a second on 31 July 2027, if shown on your HMRC statement.
MTD updates are cumulative from the start of the tax year. For standard periods ending 5 July, 5 October, 5 January and 5 April, they are due by 7 August, 7 November, 7 February and 7 May. Calendar periods ending 30 June, 30 September, 31 December and 31 March have the same due dates. From 6 April 2026 this applies to sole traders and landlords with qualifying income over £50,000; the threshold drops to £30,000 in April 2027. See HMRC's quarterly-update guidance.
Usually one calendar month and seven days after the end of your assigned VAT period. A standard quarter ending 31 March is due by 7 May. An established online direct debit is normally collected three working days after that deadline. Check your VAT account for your period and any different arrangement.
Nine months after its accounting reference date for established private companies. A 31 March 2026 year end is due by 31 December 2026; a 30 April 2026 year end by 31 January 2027. First accounts covering more than 12 months are generally due within 21 months of incorporation or 3 months from the accounting reference date, whichever is longer. Check the company record.
The standard non-instalment Corporation Tax payment date is nine months and one day after the accounting period ends. Large and very large companies may pay by instalments, and associated companies can reduce the threshold. The CT600 return is generally due twelve months after the period end; check HMRC's record for first or long periods.
Yes. The My Cadence tracker asks about your entity, year end, VAT stagger and payroll, then builds an illustrative twelve-month list you can download as a calendar file with reminders. Confirm exact dates in your authority records.
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