The main UK tax deadlines 2026/27 for small businesses are 31 October 2026 for paper Self Assessment returns and 31 January 2027 for online returns and payment. VAT is due 1 calendar month and 7 days after each VAT period, and PAYE by the 22nd of each month. Company deadlines depend on your own year-end.
This page lists every key date from October 2026 to April 2027 across Self Assessment, VAT, Corporation Tax and Companies House, PAYE and the Construction Industry Scheme (CIS). Use the table below to find the sections that apply to you. If you would rather not track them yourself, our team at House Of Accounts can do it for you.
Which dates apply to you?
| If you are... | Sections to read | Main dates to diarise |
|---|---|---|
| A sole trader or landlord who files a Self Assessment return | Self Assessment | 31 Oct 2026 (paper), 31 Jan 2027 (online and pay), 31 Jul 2027 (second payment on account, if you make them) |
| Registered for VAT | VAT | The 7th of the second month after each quarter ends, e.g. 7 Nov 2026 for a September quarter |
| A limited company director | Corporation Tax and Companies House, plus Self Assessment if you file a return | Accounts 9 months after year-end, tax 9 months and 1 day, CT600 12 months |
| An employer running payroll | PAYE | 22nd of each month (19th if paying by cheque) |
| A construction contractor in CIS | CIS and PAYE | CIS return by the 19th, deductions paid with your PAYE bill |
The 2026/27 tax year at a glance
The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. GOV.UK confirms the pattern: the last tax year started on 6 April 2025 and ended on 5 April 2026. Most Self Assessment dates on this page relate to the 2025/26 year you have just finished.
Limited companies work differently. Their Corporation Tax and Companies House deadlines run from the company's own accounting period, not from 6 April. For the rates that apply to your income this year, see our guide to 2026/27 income tax bands.
UK tax deadlines 2026/27: month-by-month calendar, October 2026 to April 2027
Company dates below use 31 March 2026 and 31 December 2025 year-ends as examples. Weekend dates are in bold so you can act early.
| Date | Day | Tax | What is due |
|---|---|---|---|
| 19 Oct 2026 | Mon | CIS / PAYE | CIS return for the tax month 6 Sep to 5 Oct. PAYE cheques must arrive by today |
| 22 Oct 2026 | Thu | PAYE | PAYE bill for tax month to 5 Oct, and quarterly payers for 6 Jul to 5 Oct |
| 31 Oct 2026 | Sat | Self Assessment | Paper 2025/26 return must reach HMRC by 11:59pm |
| 7 Nov 2026 | Sat | VAT | Return and payment for quarter ending 30 Sep 2026 |
| 19 Nov 2026 | Thu | CIS / PAYE | CIS return for tax month to 5 Nov; PAYE cheques arrive |
| 22 Nov 2026 | Sun | PAYE | PAYE bill for tax month to 5 Nov |
| 7 Dec 2026 | Mon | VAT | Return and payment for quarter ending 31 Oct 2026 |
| 19 Dec 2026 | Sat | CIS / PAYE | CIS return for tax month to 5 Dec; PAYE cheques arrive |
| 22 Dec 2026 | Tue | PAYE | PAYE bill for tax month to 5 Dec |
| 31 Dec 2026 | Thu | Companies House / CT | Accounts for a 31 Mar 2026 year-end; CT600 for a 31 Dec 2025 year-end |
| 1 Jan 2027 | Fri | Corporation Tax | Payment for a 31 Mar 2026 accounting period |
| 19 Jan 2027 | Tue | CIS / PAYE | CIS return for tax month to 5 Jan; PAYE cheques arrive |
| 22 Jan 2027 | Fri | PAYE | PAYE bill for tax month to 5 Jan, and quarterly payers for 6 Oct to 5 Jan |
| 31 Jan 2027 | Sun | Self Assessment | Online 2025/26 return and payment by 11:59pm |
| 7 Feb 2027 | Sun | VAT | Return and payment for quarter ending 31 Dec 2026 |
| 19 Feb 2027 | Fri | CIS / PAYE | CIS return for tax month to 5 Feb; PAYE cheques arrive |
| 22 Feb 2027 | Mon | PAYE | PAYE bill for tax month to 5 Feb |
| 7 Mar 2027 | Sun | VAT | Return and payment for quarter ending 31 Jan 2027 |
| 19 Mar 2027 | Fri | CIS / PAYE | CIS return for tax month to 5 Mar; PAYE cheques arrive |
| 22 Mar 2027 | Mon | PAYE | PAYE bill for tax month to 5 Mar |
| 31 Mar 2027 | Wed | Corporation Tax | CT600 for a 31 Mar 2026 accounting period |
| 5 Apr 2027 | Mon | All | Last day of the 2026/27 tax year |
| 19 Apr 2027 | Mon | CIS / PAYE | CIS return for tax month to 5 Apr; PAYE cheques arrive |
| 22 Apr 2027 | Thu | PAYE | PAYE bill for tax month to 5 Apr, and quarterly payers for 6 Jan to 5 Apr |
Self Assessment dates
For the 2025/26 tax year, your online return and any tax you owe are both due by 11:59pm on 31 January 2027. A paper return must reach HMRC by 11:59pm on 31 October 2026.
| Deadline | What it is for |
|---|---|
| 5 Oct 2026 (passed) | Tell HMRC you need to file a 2025/26 return, if you have not sent one before or did not need to file for 2024/25 |
| 31 Oct 2026 (Saturday) | Paper return received by HMRC |
| 31 Jan 2027 (Sunday) | Online return filed and tax paid |
| 31 Jul 2027 | Second payment deadline, if you make payments on account |
Two of these fall on a weekend. GOV.UK's Self Assessment deadlines page gives no weekend exception, so plan to file by Friday 30 October or Friday 29 January. If you registered after 5 October 2026, HMRC will send you a new filing deadline of 3 months from the date on its letter or email. You must still pay by 31 January 2027.
VAT dates
Your VAT return and payment are due 1 calendar month and 7 days after the end of each VAT accounting period. GOV.UK says the return and payment must reach HMRC on or before the deadline, even if it falls on a weekend or bank holiday. You also need to allow time for the payment to reach HMRC's account.
| Quarter ends | Plus 1 month | Plus 7 days: deadline | Day |
|---|---|---|---|
| 30 Sep 2026 | End of Oct 2026 | 7 Nov 2026 | Saturday |
| 31 Dec 2026 | End of Jan 2027 | 7 Feb 2027 | Sunday |
| 31 Mar 2027 | End of Apr 2027 | 7 May 2027 | Friday |
Because the deadline does not move for weekends, file and pay the September and December quarters by the Friday before. You can set up an email reminder for each VAT return in your HMRC online account.
Corporation Tax and Companies House dates
A limited company has three separate deadlines, all counted from its own year-end:
- Annual accounts to Companies House: 9 months after the company's financial year ends.
- Corporation Tax payment: 9 months and 1 day after the accounting period for Corporation Tax ends. This also applies if you need to tell HMRC the company owes nothing.
- Company Tax Return (CT600) to HMRC: 12 months after the accounting period ends.
- A new company's first accounts: 21 months after the date it registered with Companies House.
Note the order: the tax is due before the return, so you need your figures within 9 months, not 12.
Worked examples for three common year-ends
| Year-end | Accounts to Companies House | Corporation Tax payment | CT600 filed |
|---|---|---|---|
| 31 Mar 2026 | 31 Dec 2026 (Thu) | 1 Jan 2027 (Fri) | 31 Mar 2027 (Wed) |
| 30 Sep 2026 | 30 Jun 2027 (Wed) | 1 Jul 2027 (Thu) | 30 Sep 2027 (Thu) |
| 31 Dec 2026 | 30 Sep 2027 (Thu) | 1 Oct 2027 (Fri) | 31 Dec 2027 (Fri) |
Your accounting period for Corporation Tax is the time covered by your Company Tax Return. It is normally the same 12 months as the financial year in your annual accounts. If the two differ, HMRC dates follow the accounting period and the Companies House date follows the financial year. There are separate late-filing penalties from Companies House and HMRC.
PAYE and payroll dates
If you pay HMRC monthly, your PAYE bill is due by the 22nd of the next tax month. A tax month runs from the 6th to the 5th, so the bill for 6 October to 5 November 2026 is due by 22 November 2026.
- Quarterly payers: the bill is due on the 22nd after the end of the quarter. For the quarter 6 April to 5 July that is 22 July. The remaining 2026/27 quarters fall due on 22 October 2026, 22 January 2027 and 22 April 2027.
- Paying by cheque through the post: the payment must reach HMRC by the 19th of the month, not the 22nd.
- What the bill includes: income tax and National Insurance deducted from employees, and any CIS deductions you have made as a contractor.
CIS dates
Contractors in the Construction Industry Scheme must send a monthly return to HMRC by the 19th of the month after each tax month ends. GOV.UK's example: the return for 6 May to 5 June must reach HMRC by 19 June. The deductions you take from subcontractors are paid as part of your PAYE bill (see above).
If you paid no subcontractors in a month, file a nil return showing 0, or tell HMRC you have temporarily stopped using subcontractors. In the coming months, 19 December 2026 falls on a Saturday.
How we keep track for clients
When you ask us to manage your deadlines, we start from your own facts: your year-end, VAT quarters, PAYE frequency, CIS status and whether you file Self Assessment. From those we build one calendar for your business, with weekend dates moved to the working day before.
We then file the returns within the work you give us and tell you what to pay and when. Deadline tracking sits alongside all our tax and accounts services, so it can cover one tax or all of them. Fees are quoted after a short scope call, with all costs listed upfront.
Every date on this page was checked against GOV.UK guidance on 9 October 2026. Dates and rules can change after a Budget or an HMRC announcement, and we recheck this list each quarter.
If your year-end, VAT stagger or payroll frequency differs from the examples here, ask us for your exact dates rather than relying on a general list. Group structures or HMRC disputes may need specialist advice beyond our compliance service.
Frequently asked questions
When does the 2026/27 tax year start and end?
The 2026/27 tax year starts on 6 April 2026 and ends on 5 April 2027. Self Assessment and payroll follow these dates. Limited companies follow their own accounting period instead, so their Corporation Tax deadlines can fall at any point in the year.
What happens if a deadline falls on a weekend?
For VAT, GOV.UK says the return and payment must reach HMRC on or before the deadline, even on a weekend or bank holiday. The Self Assessment deadlines page gives fixed dates with no weekend exception. The safest approach is to file and pay by the last working day before any weekend deadline.
Does my company's accounting period have to match the tax year?
No. Your company's deadlines are counted from its own accounting period, which normally matches its financial year. A company with a 31 December year-end, for example, files its CT600 by 31 December the following year. The 6 April to 5 April tax year mainly matters for Self Assessment and payroll.
If I register for Self Assessment late, do I still get the usual deadlines?
Not for filing. If you register after 5 October 2026, HMRC sends a letter or email giving you 3 months from its date to file your return. The payment deadline does not change, so you still need to pay any tax owed by 11:59pm on 31 January 2027.
Hand your deadlines to us
Want one calendar for your business instead of five? contact us and ask us to set up deadline tracking. We will confirm which dates apply to you on a short scope call.
This article was researched and drafted with AI assistance, then fact-checked against GOV.UK and HMRC guidance and edited by the House Of Accounts team.