UK Tax Deadlines 2025-26 & 2026-27
Key dates for Self Assessment, PAYE, VAT, Capital Gains Tax, and National Insurance. Stay ahead of HMRC deadlines and avoid penalties.
Next important deadline
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Categories
Deadline Timeline
April 2026
New tax year 2026-27 begins
The 2026-27 tax year starts. New rates and thresholds take effect.
CGT on UK property — 60-day reporting
Capital gains on UK residential property must be reported and paid within 60 days of completion. This is an ongoing obligation, not a single deadline.
Late reporting penalties and interest apply.
PAYE — month 12 payment (2025-26)
Monthly PAYE, NI, and student loan payments due to HMRC. Applies to employers and pension providers.
May 2026
VAT return — quarter ending 31 March 2026
Submit VAT return and pay any VAT due for the quarter ending 31 March 2026.
P60 deadline
Employers must provide P60 forms to all employees for the 2025-26 tax year.
July 2026
P11D deadline
Employers must submit P11D forms (benefits in kind) to HMRC for the 2025-26 tax year.
Second payment on account due
Second instalment of estimated income tax for 2025-26. Based on your previous year's tax bill.
Interest charged from the day after the deadline on any unpaid amount.
August 2026
VAT return — quarter ending 30 June 2026
Submit VAT return and pay any VAT due for the quarter ending 30 June 2026.
October 2026
Register for Self Assessment
Deadline to register for Self Assessment if you became self-employed or had untaxed income in the 2025-26 tax year.
Late registration may lead to penalties if your tax return is subsequently filed late.
Paper tax return deadline
Deadline for submitting a paper Self Assessment tax return for the 2025-26 tax year.
£100 penalty if filed late, even if no tax is owed.
November 2026
VAT return — quarter ending 30 September 2026
Submit VAT return and pay any VAT due for the quarter ending 30 September 2026.
December 2026
Self Assessment — PAYE coding deadline
If you file online by this date and owe less than £3,000, HMRC can collect the tax through your PAYE code for 2027-28.
January 2027
Online Self Assessment deadline
Deadline for filing your 2025-26 Self Assessment tax return online and paying any tax owed (balancing payment + first payment on account for 2026-27).
£100 immediate penalty for late filing. Interest on unpaid tax from 1 February. Further penalties at 3, 6, and 12 months.
Voluntary Class 2/3 NI — gap year deadline
Last date to pay voluntary NI contributions for the 2025-26 tax year to fill gaps in your National Insurance record.
February 2027
VAT return — quarter ending 31 December 2026
Submit VAT return and pay any VAT due for the quarter ending 31 December 2026.
April 2027
End of 2026-27 tax year
Last day of the 2026-27 tax year. Ensure all tax-year-specific actions are completed.
Frequently asked questions
When is the Self Assessment tax return deadline?
The deadline for filing your Self Assessment tax return online is 31 January following the end of the tax year. For the 2025-26 tax year (which ends 5 April 2026), the online filing deadline is 31 January 2027. If you prefer to submit a paper return, the earlier deadline of 31 October applies — for 2025-26 that is 31 October 2026. You must also pay any tax owed by 31 January.
What happens if I miss a tax deadline?
Penalties vary by deadline. For Self Assessment, a £100 penalty applies immediately if you file late, even if no tax is owed. After 3 months, daily £10 penalties accrue (up to £900). After 6 and 12 months, further penalties of 5% of the tax due apply. Interest is charged on unpaid tax from the day after the deadline. For VAT, a default surcharge regime applies for repeated late submissions. It is always worth filing on time even if you cannot pay immediately.
When does the UK tax year start and end?
The UK tax year runs from 6 April to 5 April the following year. For example, the 2025-26 tax year starts on 6 April 2025 and ends on 5 April 2026. The 2026-27 tax year then begins on 6 April 2026. This unusual start date dates back to the calendar reforms of 1752.
Sources
Last updated March 2026. Covers 2025-26 and 2026-27 tax years.