2026/27 Tax Dates and Deadlines

This page shows tax dates and deadlines for the 2026/27 tax year for sole traders, limited companies and VAT.

Sole Traders

Due Date: 6 April 2026 Tax Type: Tax Year Action:

Start of the 2026/27 UK Tax Year.
Due Date: 31 January 2027 Tax Type: Payment on Account Action:

Pay first payment on account for 2026/27. This is an advance payment for your 2026/2027 Income Tax and Class 4 National Insurance. It is calculated as 50% of your 2025/26 bill (£0 if last year the amount of tax owed was less than £1,000 or you paid more than 80% of the tax owed outside self assessment).
Due Date: 5 April 2027 Tax Type: Tax Year Action: Last day of the 2026/27 UK Tax Year.
Due Date: 31 July 2027 Tax Type: Payment on Account Action:

Pay second payment on account for 2026/27. This is an advance payment for your 2026/27 Income Tax and Class 4 National Insurance. It is calculated as 50% of your 2025/26 bill (£0 if last year the amount of tax owed was less than £1,000 or you paid more than 80% of the tax owed outside self assessment).
Due Date: 5 October 2027 Tax Type: Registration Action:

Must register for Self Assessment if you had untaxed 2026/27 income, such as:

  • Gross trading/property income over £1,000
  • Capital gains over £3,000
  • Dividends/savings interest over £10,000
  • Income over £60,000 while claiming Child Benefit

Check the HMRC tool for full criteria.
Due Date: 31 October 2027 Tax Type: Tax Filing Action:

Deadline for submitting paper Self Assessment tax returns. These are sent via post and must be delivered by this date.
Due Date: 31 January 2028 Tax Type: Tax Filing and Balancing Payment Action:

Deadline for submitting your online Self Assessment tax return and paying the balancing payment for the 2026/27 tax year.

Making Tax Digital (MTD) for Income Tax

If your total gross income from self-employment and/or property exceeded £50,000 in the 2024/25 tax year, you are required to comply with MTD rules starting in the 2026/27 tax year. MTD is a digital way of reporting income and expenses and must be done via compliant MTD software.

Tax Year Period: 6 April 2026 to 5 July 2026 Submission Deadline: 7 August 2026 Action: Quarter 1 MTD submission.
Tax Year Period: 6 July 2026 to 5 October 2026 Submission Deadline: 7 November 2026 Action: Quarter 2 MTD submission.
Tax Year Period: 6 October 2026 to 5 January 2027 Submission Deadline: 7 February 2027 Action: Quarter 3 MTD submission.
Tax Year Period: 6 January 2027 to 5 April 2027 Submission Deadline: 7 May 2027 Action: Quarter 4 MTD submission.
Tax Year Period: 6 April 2026 to 5 April 2027 Submission Deadline: 31 January 2028 Action: Deadline for submitting final MTD Declaration and paying your balancing payment for the 2026/27 tax year. This replaces the traditional self assessment tax return.

Limited Companies

Deadline After Financial Year-End: 9 months Tax Type: Accounts Submission Action: Submit your annual or dormant accounts (for companies not trading) to Companies House.
Deadline After Financial Year-End: 9 months and 1 day Tax Type: Corporation Tax Payment Action: Pay Corporation Tax liability to HMRC.
Deadline After Financial Year-End: 12 months Tax Type: Corporation Tax Filing Action: Submit your Corporation Tax return (CT600) to HMRC.

Confirmation Statement

Must be submitted to Companies House within 14 days of your review date (which falls 12 months after incorporation or 12 months after your last confirmation statement).

VAT

Registration and Deregistration

If your turnover grows significantly, you must monitor your income against the legal VAT registration limits.

Category: VAT Registration Income Threshold: £90,000 Description:
  • The Historic 12-Month Rule: You must notify HMRC within 30 days of the end of the calendar month in which your rolling 12-month taxable turnover exceeds £90,000, and your registration takes effect on the first day of the second month following the breach. For example, if you exceed the limit on 15 June 2026, you must notify HMRC by 30 July 2026 for a 1 August 2026 registration date.
  • The Forward-Looking 30-Day Rule: You must also register if you expect your taxable turnover to exceed £90,000 in the next 30 days alone. In this case, you must notify HMRC before the end of that 30-day period, and your registration takes effect from the exact date you first realized the threshold would be breached.
Category: VAT Deregistration Income Threshold: £88,000 Description: You can apply to deregister from VAT if you expect your taxable turnover in the next 12 months to drop below £88,000, or if you cease to make taxable supplies.

VAT Returns

VAT returns and payments are usually due one month and seven days after each quarter. Consider the following example for someone who became VAT registered on the 1 June 2026:

Period: 1 June 2026 to 31 August 2026 Deadline: 7 October 2026 Action: Q1 VAT return and payment for this period is due.
Period: 1 September 2026 to 30 November 2026 Deadline: 7 January 2027 Action: Q2 VAT return and payment for this period is due.
Period: 1 December 2026 to 28 February 2027 Deadline: 7 April 2027 Action: Q3 VAT return and payment for this period is due.
Period: 1 March 2027 to 31 May 2027 Deadline: 7 July 2027 Action: Q4 VAT return and payment for this period is due.

Cash Accounting Scheme

If you are VAT registered and your estimated VAT taxable turnover in the next 12 months is £1.35m or less, you can join this scheme. This allows you to account for VAT when payments are made, rather than when invoices are issued. You must leave this scheme if your total business income in the previous 12 months is more than £1.6m (including VAT).

Annual Accounting Scheme

If you are VAT registered and your estimated VAT taxable turnover in the next 12 months is £1.35m or less, you can join this scheme. This allows you to submit one single VAT return annually. The return and payment are due two months after your annual accounting period. You must leave this scheme if your total business income in the previous 12 months is more than £1.6m (including VAT).

Making Tax Digital (MTD) for VAT

All VAT submissions must adhere to MTD rules. This means they must be made using MTD-compliant software rather than the HMRC online portal.

Record Retention

You must retain any document that impacts the calculation of tax your business owes.

Business Type: Sole Trader Minimum Retention Time: 5 years When the Clock Starts: From the 31 January Self Assessment deadline for that tax year.
Business Type: Limited Company Minimum Retention Time: 6 years When the Clock Starts: From the end of the relevant company financial year.