Checked against GOV.UK on 3 November 2026
UK filing deadline calendar 2026/27
Every fixed filing and payment date between 6 April 2026 and 5 April 2027, for individuals, employers, CIS contractors and MTD for Income Tax, with the GOV.UK page behind each one.
“Date stated” means GOV.UK writes that exact date. “From the rule” means GOV.UK gives the rule, such as “by 31 May” or “the 22nd after the end of the quarter”, and we have applied it to this year. None of these dates moves for a weekend or bank holiday, so payments need to leave in time to arrive.
Every month
19th of each month
CIS monthly return
For the tax month that ended on the 5th. CIS contractors. GOV.UK
22nd of each month
Monthly PAYE payment
For the tax month that ended on the 5th; a cheque must arrive by the 19th. Employers. GOV.UK
May 2026
| Date | Deadline | Who | Source |
|---|---|---|---|
| Sun 31 May | P60s to employeesFor the 2025/26 tax year, on paper or electronically. | Employers | GOV.UKFrom the rule |
July 2026
| Date | Deadline | Who | Source |
|---|---|---|---|
| Mon 6 Jul | P11D, P11D(b) and Class 1A reportExpenses and benefits for 2025/26, and copies to employees. | Employers | GOV.UKFrom the rule |
| Wed 22 Jul | Class 1A National Insurance paidFor 2025/26; 19 July if paying by cheque. | Employers | GOV.UKFrom the rule |
| Wed 22 Jul | Quarterly PAYE paymentFor the quarter 6 April to 5 July, for employers who pay quarterly. | Employers | GOV.UKFrom the rule |
| Fri 31 Jul | Second payment on accountTowards the 2025/26 Self Assessment bill. | Individuals | GOV.UKFrom the rule |
August 2026
| Date | Deadline | Who | Source |
|---|---|---|---|
| Fri 7 Aug | MTD quarterly update 1Update for 6 April to 5 July 2026. | MTD for Income Tax | GOV.UKFrom the rule |
October 2026
| Date | Deadline | Who | Source |
|---|---|---|---|
| Mon 5 Oct | Register for Self AssessmentTell HMRC if you need to complete a return for 2025/26. | Individuals | GOV.UKFrom the rule |
| Thu 22 Oct | PAYE Settlement Agreement paidTax and National Insurance under a 2025/26 PSA; 19 October by post. | Employers | GOV.UKFrom the rule |
| Thu 22 Oct | Quarterly PAYE paymentFor the quarter 6 July to 5 October. | Employers | GOV.UKFrom the rule |
| Sat 31 Oct | Paper Self Assessment return2025/26 paper returns must reach HMRC by 11:59pm. | Individuals | GOV.UKDate stated |
November 2026
| Date | Deadline | Who | Source |
|---|---|---|---|
| Sat 7 Nov | MTD quarterly update 2Cumulative update for 6 April to 5 October 2026. | MTD for Income Tax | GOV.UKFrom the rule |
December 2026
| Date | Deadline | Who | Source |
|---|---|---|---|
| Wed 30 Dec | Online return to pay through your tax code2025/26 online returns, where the tax is to be collected through PAYE. | Individuals | GOV.UKDate stated |
January 2027
| Date | Deadline | Who | Source |
|---|---|---|---|
| Fri 22 Jan | Quarterly PAYE paymentFor the quarter 6 October to 5 January. | Employers | GOV.UKFrom the rule |
| Sun 31 Jan | Online Self Assessment return and balancing payment2025/26 return and any tax still owed for 2025/26, by 11:59pm. | Individuals | GOV.UKDate stated |
| Sun 31 Jan | First payment on accountTowards the 2026/27 Self Assessment bill. | Individuals | GOV.UKFrom the rule |
February 2027
| Date | Deadline | Who | Source |
|---|---|---|---|
| Sun 7 Feb | MTD quarterly update 3Cumulative update for 6 April 2026 to 5 January 2027. | MTD for Income Tax | GOV.UKFrom the rule |
2026/27 deadlines that fall after the year ends
Most obligations for a tax year are due after it ends. These are the 2026/27 ones, worked out from the same GOV.UK rules.
| Date | Deadline | Who | Source |
|---|---|---|---|
| Thu, 22 Apr 2027 | Quarterly PAYE paymentFor the quarter 6 January to 5 April 2027. | Employers | GOV.UKFrom the rule |
| Fri, 7 May 2027 | MTD quarterly update 4Cumulative update for the whole of 2026/27. | MTD for Income Tax | GOV.UKFrom the rule |
| Mon, 31 May 2027 | P60s to employeesFor 2026/27. | Employers | GOV.UKFrom the rule |
| Tue, 6 Jul 2027 | P11D, P11D(b) and Class 1A reportExpenses and benefits for 2026/27. | Employers | GOV.UKFrom the rule |
| Thu, 22 Jul 2027 | Class 1A National Insurance paidFor 2026/27; 19 July if paying by cheque. | Employers | GOV.UKFrom the rule |
| Sat, 31 Jul 2027 | Second payment on accountTowards the 2026/27 Self Assessment bill. | Individuals | GOV.UKFrom the rule |
| Fri, 22 Oct 2027 | PAYE Settlement Agreement paidUnder a 2026/27 PSA; 19 October by post. | Employers | GOV.UKFrom the rule |
| Mon, 31 Jan 2028 | Self Assessment return, MTD final declaration and balancing paymentFor 2026/27, online. | Individuals | GOV.UKFrom the rule |
Company and VAT deadlines
Accounts, Corporation Tax, CT600, confirmation statements and VAT have no single date in the year: each one runs from the company's own year end, incorporation date or VAT stagger. Work them out with the free tools:
- UK statutory deadline calculator: accounts, Corporation Tax payment, CT600 and confirmation statement from a year end.
- VAT return deadline calculator: one calendar month and 7 days after each VAT period.
- Companies House deadline check: live dates for up to 10 company numbers.
- MTD quarterly update dates: every MTD for Income Tax update by tax year.
Who MTD for Income Tax applies to in 2026/27
From 6 April 2026, sole traders and landlords whose qualifying income was over £50,000 in 2024/25 must use MTD for Income Tax. GOV.UK says HMRC will not apply penalty points for late quarterly updates in 2026/27. The threshold falls to £30,000 from April 2027 and £20,000 from April 2028.
This calendar is general guidance, not tax advice. It was checked against the linked GOV.UK pages on Tue, 3 Nov 2026; confirm each client's position before relying on it. FilingKeeper works out each client's own dates from their year end, registrations and payroll, and reminds you before each one. See also the 2026 calendar-year guide.