| Date | What's due | Who it affects | Service |
|---|---|---|---|
| 6 April | New tax year begins | Everyone | Payroll & workplace pensions, Bookkeeping & cloud accounting |
| 31 May | P60s to employees | Employers | Payroll & workplace pensions |
| 6 July | P11D and P11D(b) benefits returns | Employers providing benefits | Payroll & workplace pensions |
| 22 July | Class 1A National Insurance payment (electronic) | Employers providing benefits | Payroll & workplace pensions |
| 31 July | Second Self Assessment payment on account | Self Assessment taxpayers | Self Assessment & Corporation Tax |
| 7 August | MTD for Income Tax quarterly update (quarter to 5 July) | Sole traders and landlords in MTD | VAT & Making Tax Digital |
| 5 October | Register for Self Assessment | New self-employed and landlords | Start-ups & company formation, Self Assessment & Corporation Tax |
| 31 October | Paper Self Assessment returns | Paper filers | Self Assessment & Corporation Tax |
| 7 November | MTD for Income Tax quarterly update (quarter to 5 October) | Sole traders and landlords in MTD | VAT & Making Tax Digital |
| 30 December | Online return if you want tax under £3,000 collected through your PAYE code | Employed people with other income | Self Assessment & Corporation Tax |
| 31 January | Online Self Assessment return, balancing payment and first payment on account | Self Assessment taxpayers | Self Assessment & Corporation Tax |
| 7 February | MTD for Income Tax quarterly update (quarter to 5 January) | Sole traders and landlords in MTD | VAT & Making Tax Digital |
| 5 April | Tax year ends | Everyone | Self Assessment & Corporation Tax |
From the 2027/28 tax year there is also a 7 May MTD for Income Tax update, for the quarter to 5 April. Making Tax Digital for Income Tax started on 6 April 2026, so the first update was due on 7 August 2026.
Every month
- Every pay day
RTI Full Payment SubmissionReport pay to HMRC on or before paying staff.
- 22nd
PAYE and National Insurance paymentElectronic payment for the previous tax month (19th if paying by cheque).
Dates that depend on your business
- 1 month + 7 days
VAT return and paymentAfter the end of each VAT period.
- 9 months
Company accounts to Companies HouseAfter the company's year end (21 months after incorporation for first accounts).
- 9 months + 1 day
Corporation Tax paymentFor most small and medium-sized companies.
- 12 months
Company tax return (CT600)After the end of the accounting period.
- Yearly
Confirmation statementWithin 14 days of the review date.
Tax information on this page reflects the rules as at November 2026. Rates, thresholds and dates change, so please talk to us before acting on it.