Deadlines for the 2026/27 tax year and the returns and payments that follow it. Payments must reach HMRC by the date shown, so allow time for them to clear, especially when a date falls on a weekend or bank holiday.
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April 2026
Start of the 2026/27 tax year
Making Tax Digital for Income Tax starts for sole traders and landlords whose qualifying income was over £50,000 in 2024/25.
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 April 2026 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 April 2026 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 April 2026 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
May 2026
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 May 2026 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 May 2026 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 May 2026 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
P60s to employees
Give each employee on your payroll at 5 April 2026 their P60 for 2025/26.
June 2026
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 June 2026 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 June 2026 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 June 2026 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
July 2026
P11D and P11D(b) for 2025/26
Report expenses and benefits, give employees a copy, and report the Class 1A National Insurance you owe.
Class 1A National Insurance by cheque
Class 1A National Insurance for 2025/26 must reach HMRC if you pay by cheque.
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 July 2026 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 July 2026 must reach HMRC.
Class 1A National Insurance paid electronically
Class 1A National Insurance for 2025/26 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 July 2026 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
Second payment on account for 2025/26
Self Assessment payment on account, unless you owed less than £1,000 last year or paid more than 80% of your tax outside Self Assessment.
August 2026
Making Tax Digital quarterly update
Quarterly update for 6 April to 5 July 2026 (or 1 April to 30 June if you use calendar quarters).
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 August 2026 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 August 2026 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 August 2026 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
September 2026
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 September 2026 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 September 2026 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 September 2026 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
October 2026
Register for Self Assessment
Tell HMRC by today if you need to complete a tax return for 2025/26 and have not done one before.
PAYE Settlement Agreement by cheque
Tax and Class 1B National Insurance for 2025/26 under a PAYE Settlement Agreement must reach HMRC if you pay by cheque.
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 October 2026 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 October 2026 must reach HMRC.
PAYE Settlement Agreement paid electronically
Tax and Class 1B National Insurance for 2025/26 under a PAYE Settlement Agreement must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 October 2026 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
Paper tax returns for 2025/26
HMRC must receive paper Self Assessment returns by 11:59pm.
November 2026
Making Tax Digital quarterly update
Quarterly update for 6 April to 5 October 2026 (or to 30 September if you use calendar quarters).
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 November 2026 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 November 2026 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 November 2026 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
December 2026
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 December 2026 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 December 2026 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 December 2026 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
Online return to pay through your tax code
Submit your 2025/26 online return by 11:59pm if you want a Self Assessment bill collected through your PAYE tax code.
January 2027
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 January 2027 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 January 2027 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 January 2027 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
Online tax returns and payments for 2025/26
Online Self Assessment return for 2025/26 and the balancing payment for 2025/26, plus the first payment on account for 2026/27, all by 11:59pm.
February 2027
Making Tax Digital quarterly update
Quarterly update for 6 April 2026 to 5 January 2027 (or to 31 December if you use calendar quarters).
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 February 2027 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 February 2027 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 February 2027 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
March 2027
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 March 2027 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 March 2027 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 March 2027 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
April 2027
End of the 2026/27 tax year
Last day to use your 2026/27 allowances, such as your ISA allowance.
Start of the 2027/28 tax year
Making Tax Digital for Income Tax extends to sole traders and landlords whose qualifying income was over £30,000 in 2025/26.
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 April 2027 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 April 2027 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 April 2027 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
May 2027
Making Tax Digital quarterly update
Final quarterly update for 2026/27: 6 April 2026 to 5 April 2027 (or to 31 March if you use calendar quarters).
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 May 2027 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 May 2027 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 May 2027 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
P60s to employees
Give each employee on your payroll at 5 April 2027 their P60 for 2026/27.
June 2027
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 June 2027 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 June 2027 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 June 2027 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
July 2027
P11D and P11D(b) for 2026/27
Report expenses and benefits, give employees a copy, and report the Class 1A National Insurance you owe.
Class 1A National Insurance by cheque
Class 1A National Insurance for 2026/27 must reach HMRC if you pay by cheque.
PAYE and CIS payments by cheque; EPS due
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 July 2027 must reach HMRC if you pay by cheque. Send any Employer Payment Summary (EPS) by today.
CIS monthly return
Contractors' monthly return for the tax month to 5 July 2027 must reach HMRC.
Class 1A National Insurance paid electronically
Class 1A National Insurance for 2026/27 must reach HMRC.
PAYE and CIS payments (electronic)
PAYE, National Insurance, student loan and CIS deductions for the tax month to 5 July 2027 must reach HMRC. Employers who pay quarterly pay in July, October, January and April.
Second payment on account for 2026/27
Self Assessment payment on account, unless you owed less than £1,000 last year or paid more than 80% of your tax outside Self Assessment.
No upcoming deadlines for this group in the calendar. Tick “Show past deadlines” to see earlier ones.
Deadlines that depend on your own dates
These depend on your company’s accounting period, your VAT periods or when you sell a property.
- Corporation Tax payment
- 9 months and 1 day after the end of your accounting period. Companies with taxable profits over £1.5 million pay in instalments.
- Company Tax Return
- 12 months after the end of the accounting period it covers.
- Annual accounts to Companies House
- 9 months after your company’s financial year ends (21 months after registration for your first accounts).
- Confirmation statement
- At least once every 12 months, up to 14 days after your review period ends.
- VAT returns and payments
- Usually 1 calendar month and 7 days after the end of each VAT accounting period.
- Capital Gains Tax on UK property
- Report and pay within 60 days of selling a UK residential property.
General information only, based on HMRC and Companies House guidance at the time of writing. It does not cover every deadline, and what applies to you depends on your circumstances. For advice, get in touch or call 020 8275 0669.