To make sure you’re ‘in the know’ about upcoming dates and deadlines in the UK accounting tax calendar, we’ve popped them all into a handy list so they’re in one place.
All you need to do now is pop the dates in your diary or print this page out and pin it up for a bit of numbers-based artwork if that’s your thing.
This calendar highlights key deadlines most relevant to small and medium-sized UK businesses. Some specialist taxes and sector-specific obligations are not included.
2026/27 Accounting & Tax Calendar
➡️Need something more visual?
We’ve put together a downloadable version of this calendar that you can print out and pin up (or keep on your desktop), for free!
Click here to download.
Key dates by month
If you’d like, you can jump to the section you’re looking for:
2026
January | February | March | April
⭐ For recurring monthly and quarterly deadlines and due dates, click here.
⭐ For annual due dates for Limited Companies, click here.
Before we get into the good stuff…
Quick notes of filing timelines:
- VAT
Returns are due 1 month + 7 days after period end (e.g. period ending 31st March would be due 7th May). - Limited Companies
Accounting filing: 9 months after accounting period end.
Corporation tax payment: 9 months + 1 day after accounting period end.
Corporation tax return: 12 months after accounting period end. - Making Tax Digital (MTD)
Applies to VAT-registered businesses and certain Self-Assessment taxpayers. Quarterly returns must be submitted digitally.
VAT: all VAT-registered businesses must submit quarterly VAT returns digitally.
Income Tax (Self Assessment) 2026/27: from 6th April, all Self-Assessment taxpayers with income over £10,000 must submit quarterly Income Tax updates digitally. Key deadlines for the 2026/27 tax year are:
- Quarter 1 (6th April – 5th July 2026): update due 7th August 2026
- Quarter 2 (6th July – 5th October 2026): update due 7th November 2026
- Quarter 3 (6th October – 5th January 2027): update due 7th February 2027
- Quarter 4 (6th January – 5th April 2027): update due 7th May 2027
Note: The final balancing payment for the 2026/27 tax year remains due by 31st January 2028.
➡️ Click here to view our full MTD page with more information.
- CT61
Quarterly return for Income Tax deducted at source on interest or certain payments, due 14 days after quarter end.
- Construction Industry Scheme (CIS)
CIS monthly returns run from the 6th of one month to the 5th of the next, and must be submitted by the 19th following the end of the period.
Example:
Period: 6th January – 5th February
CIS return due by: 19th February
- Director and PSC (Persons of Significant Control) ID Verification
As of 18th November 2025, all new directors, secretaries, and PSCs need to verify their identity with Companies House before they can set up, own, or manage a company. Existing directors and PSCs must complete verification by 18th November 2026, usually before filing their next confirmation statement.
The quickest way to verify is via an Authorised Corporate Service Provider (ACSP) like Whyfield! Or by using your GOV.UK One login. Verification requires a Companies House account and photo ID.
➡️ Click here for our full guide on this.
Full 2026/27 Accounting & Tax Calendar
April
1st: National Minimum and Real Living Wage updates
- National Living Wage (aged 21 and over): £12.71
- National Minimum Wage
- 18–21 years: £10.85
- 16–17 years: £8.00
- Apprentices: £8.00
- Real Living Wage (Voluntary, Living Wage Foundation rates)
- UK-wide (all regions outside London): £13.45
- London only: £14.80
➡️ Laura (or MD and Chair of Cornwall Chamber of Commerce) wrote a guide to the minimum wage following the 2025 Autumn Budget.
5th – End of 2025/26 Tax Year
- Last day to claim refunds for overpaid tax.
- Deadline for pension contributions and voluntary NI contributions to count for 2025/26.
6th – Start of 2026/27 Tax Year
Announced changes
- Employers NI remains at 15%, with an earnings threshold of £5,000 (unchanged from 2025/26).
- Employment Allowance remains at £10,500 (unchanged from 2025/26).
- Updated thresholds for micro, small, medium, and large companies for reporting and audit.
- Capital Gains Tax rates update: Business Asset Disposal Relief / Investors’ Relief 14% – 18%; other assets 18% – 24%.
- Small Employers’ Relief rate increase: 8.5% – 9% (read more here).
- Double Cab Pick-Ups classified as cars for BIK and capital allowances.
- Furnished Holiday Let tax treatment aligns with long-term residential lets.
- HMRC late payment interest increases from 2.5% – 4% above base rate.
19th: Final PAYE Return Deadline for Employers
Final Full Payment Submission (FPS) and Employer Payment Summary (EPS) for 2025/26.
30th: ATED Returns and payments
Annual Tax on Enveloped Dwellings returns due for 1 April 2026 – 31 March 2027.
Important change for 2026:
From 1st April 2026, Corporation Tax penalties double. Read more here.
May
7th: VAT Returns and Payments due
For month/quarter ended 31st March 2026.
(Following the standard rule of 1 month + 7 days after period end.)
31st: P60 Deadline for 2025/26
Employers must issue P60s to employees.
For employers:
This is the final date for giving employees a P60 form. This form shows employees how much taxable salary they were paid in the previous year and how much Income Tax was deducted for their wages.
June
1st: HMRC review of Advisory Fuel Rates (new rates for company car users)
7th: VAT Returns and Payments due
For month/quarter ended 30th April 2026.
July
5th: PAYE Settlement Agreement deadline
6th: P11D deadline
Submit P11D forms for 2025/26 to HMRC and provide copies to employees.
For employers
This is the final date for submitting a P11d form to HMRC and giving employees a copy. This form provides information on any taxable benefits or expenses paid to employers or directors in the previous tax year.
6th: Reporting of Share Incentives deadline
Returns of information on employees Share Incentive should be filed on or before this date.
7th: VAT Returns and Payments due
For month/quarter ended 31st May 2026.
31st: Second Payment on Account deadline
For Self-Assessment filers.
August
7th: VAT Returns and Payments due
For month/quarter ended 30th June 2026.
No other major deadlines this month, but check your recurring monthly deadlines.
September
1st: Advisory Fuel Rates (updated)
➡️ More information about advisory fuel rates for company car users, when you can use them, and how they’re calculated, here: Advisory fuel rates – GOV.UK
7th: VAT Returns and Payments due
For month/quarter ended 31st July 2026.
19th: PAYE, NICs, Student Loan and CIS Non-Electronic Payments due
Also, monthly CIS returns due for period ended 5th September 2026.
20th: PAYE, NICs, Student Loan and CIS Electronic Payments due
30th: Corporation Tax Return (where applicable)
Corporation Tax returns due for companies with an accounting period ending 30th September 2026.
Corporation Tax returns are due 12 months after the end of the accounting period and do not apply universally.
For companies with 30th September 2026 accounting year end, Corporation Tax payment is also due on or before 1st July 2027 – that’s 9 months and 1 day after the period end.
October
5th: Self-Assessment Registration deadline
7th: VAT Returns and Payments due
For month/quarter ended 31st August 2026.
14th: CT61 Returns and Payments due
CT61 is a quarterly return for Income Tax deducted at source on interest or certain annual payments. Both return and payment are due 14 days after the quarter end.
18th: Non-electronic payments due
Tax and Class 1B NICs on PAYE Settlement Agreements (PSA) for 2025/26 (paid non-electronically).
PAYE, NICs, Student Loan deductions, and CIS deductions for the month ended 5th October 2026 (paid non-electronically).
22nd: Electronic payments due and P11D
2024/25 P11D liability payment deadline
Tax and Class 1B NICs on PAYE Settlement Agreements (PSA) for 2025/26 (paid electronically).
PAYE, NICs, Student Loan deductions, and CIS deductions for the month ended 5th October 2026 (paid electronically).
30th: Non-Resident Landlord returns and payments (where applicable)
Returns and payments usually due within 14 days after the quarter end for the period ended 30th September 2026.
31st: Paper Self-Assessment deadline
For 2025/26 tax year.
31st: Self-Assessment information deadline for Whyfield clients
This is the date that we request your information for us to be able to work on and file for 2025/26 tax return ahead of the January 31st 2027 deadline.
November
TBC: Autumn Budget
Chancellor announces financial plans, forecasts, and policies.
The annual autumn budget will be delivered around midday, delivered by the Chancellor of the Exchequer, outlining financial plans for the coming year, including forecasts and plans for the economy, revenue, and spending.
7th: VAT Returns and Payments due
For month/quarter ended 30th September 2026.
December
1st: Advisory Fuel Rates (new rates)
7th: VAT Returns and Payments due
For month/quarter ended 31st October 2026.
30th: Overdue Tax Collection Election
Self-employed taxpayers earning under £3,000 and on PAYE can elect for overdue tax collection via tax code.
2027
January
14th: CT61 Income Tax due
CT61 filing and payment for the quarter to 31st December 2026.
19th: Non-electronic PAYE, NICs, Student Loan, and CIS payments due
For month ending 5th January 2027.
22nd: Electronic PAYE, NICs, Student Loan, and CIS payments due
For the month ending 5th January 2027.
31st: Self-Assessment and Income Tax payments
- File Self-Assessment tax return for tax year ending 5th April 2026.
- First Payment on Account for 2026/27 and balancing payment for 2025/26 due.
Pay any outstanding balancing liability for your 2025/26 Self Assessment tax return. This is the remaining tax owed for the year, after any payments on account already made. This must be paid by 31st January 2027 to avoid interest and penalties.
February
2nd: VAT Returns and payments due
For month/quarter ending 31st December 2026.
(Standard rule: 1 month + 7 days after period end.)
7th: MTD Income Tax – quarter 3 update due
For the period 6th October – 5th January 2027 (Quarter 3 of the 2026/27)
19th: Non-electronic PAYE, NICs, Student Loan, and CIS payments due
For month ending 5th February 2027.
March
This month: Spring Statement from the Chancellor. Date TBC
1st: HMRC review of Advisory Fuel Rates
New rates may apply from the next quarter.
(Quarterly review: check GOV.UK for confirmed dates).
7th: VAT Returns and payments due
For month/quarter ending 31st January 2027.
19th: Non-electronic PAYE, NICs, Student Loan, and CIS payments due
For month ending 5th March 2027.
22nd: Electronic PAYE, NICs, Student Loan, and CIS payments due
For month ending 5th March 2027.
April
5th: End of 2026/27 Tax Year
Last day to claim refunds for overpaid tax.
Deadline for pension contributions and voluntary NI contributions to count for 2026/27.
6th: Start of 2027/28 Tax Year
As well as the above dates, there are many recurring monthly and quarterly deadlines and due dates to be aware of.
Recurring monthly and quarterly deadlines
| Day | Deadline | Notes |
| 7th | VAT submission and payment | 1 month + 7 days after period end |
| 14th | Corporation Tax Quarterly Instalments | Limited companies only |
| 19th | CIS monthly returns / Postal PAYE, NICs, CIS payments | Contractors & employers |
| 22nd | Electronic CIS, PAYE, NICs payment | Employers only |
Annual due dates for limited companies
- 12 months after year-end: Corporation Tax return filing due
Note: New late filing penalties (from 1st April 2026) The government has doubled the fixed penalties for late Corporation Tax returns that are due to be filed on or after 1st April 2026. The initial late filing penalty rises from £100 to £200, and the penalty for being more than three months late rises from £200 to £400. Higher fixed penalties also apply for repeated late filings.
- 9 months after year-end: Accounts filing with Companies House
- 9 months + 1 day: Corporation Tax payment due
For example, a company with 31st March year end will have Corporation Tax payment due on or before 1st January – 9 months and 1 day after their accounting period end. A Corporation Tax payment deadline will fall every month of the year depending on the individual company year end dates. If you are unsure of your specific deadline, please get in touch.
Other important dates:
- Capital Gains Tax on residential property: 60 days from completion.
- From 1 April 2026, late filing penalties double for Companies House accounts.
Click here to download your PDF calendar.
PS. if you prefer a big, A1-sized calendar to pin up and fill in, Good Tuesday have created a beautiful Financial Year calendar for 2026/27, in 2 different colourways. You can find it here!
