Tax return deadlines for 2026/27

Most small businesses do not miss a tax return deadline because the work is hard. They miss it because there are several different dates, they move with your accounting period, and nobody is tracking all of them at once. This guide puts every tax return deadline that applies to a sole trader, landlord or limited company in one place.

If a deadline has already passed, our guide to what happens when you have missed the Self Assessment deadline explains the penalties and what to do next.

Self Assessment tax return deadline

The tax year runs from 6 April to 5 April. Your Self Assessment deadlines all count from the end of that tax year:

• 5 October: register for Self Assessment, if you need to file for the first time
• 31 October: deadline for a paper tax return
• 31 January: deadline for the online tax return, and for paying the tax you owe
• 31 July: second payment on account, if you make payments on account

When people ask when the Self Assessment tax return is due, they almost always mean 31 January, because almost everyone files online. That is also the deadline for a self-employed tax return, since sole traders and freelancers file through Self Assessment. Payments on account are due on 31 January and 31 July, so January can mean paying last year's balance and the first instalment for the current year at the same time.

Key dates for the 2025/26 and 2026/27 tax years

• 5 October 2026: register for Self Assessment if you started self-employment or letting property in the 2025/26 tax year
• 31 October 2026: paper tax return deadline for 2025/26
• 31 January 2027: online tax return deadline for 2025/26, payment of any balance due, and the first payment on account for 2026/27
• 5 April 2027: the 2026/27 tax year ends
• 31 July 2027: second payment on account for 2026/27
• 31 January 2028: online tax return deadline for 2026/27

Our Self Assessment tax returns page explains what we do for you between now and each of these dates.

VAT return deadline and due dates

If you are registered for VAT, you usually send a VAT return every 3 months, so quarterly VAT return deadlines are the norm. The VAT return deadline is one calendar month and 7 days after the end of each VAT period: that is both the VAT return submission deadline and the due date for payment. For a quarter ending 30 June, both are due on 7 August.

Your VAT periods depend on when you registered, so they do not always line up with calendar quarters. Late VAT returns earn penalty points, and reaching the threshold brings a £200 penalty. Our VAT returns page covers registration, the schemes and how penalties work.

Corporation Tax return deadline and due date

A limited company has two separate Corporation Tax dates, and they are easy to confuse because the payment comes first:

• Payment: Corporation Tax is due 9 months and 1 day after the end of the accounting period
• Company Tax Return (CT600): due within 12 months of the end of the accounting period

So for a company with a 31 March year end, the tax is due by 1 January and the Corporation Tax return deadline is 31 March the following year. Filing the return late brings a £200 penalty after one day, another £200 at 3 months, and 10% of any unpaid tax at 6 and 12 months.

Companies House accounts deadline

Private companies must also file annual accounts at Companies House within 9 months of the year end. This is a separate filing from the Company Tax Return, with its own penalties: £150 if accounts are up to a month late, rising to £1,500 if they are more than 6 months late, and doubled if they are late two years in a row.

In practice the year-end accounts and the Corporation Tax return are prepared together, so the 9-month Companies House deadline is the one to plan around. Our year-end accounts and Corporation Tax page explains how we work to it.

Payroll deadlines

If you employ anyone, including yourself as a director on a salary, payroll has its own rhythm:

• On or before each payday: send pay and deductions to HMRC under Real Time Information
• By 31 May: give each employee a P60 for the tax year that ended on 5 April
• When someone leaves: give them a P45

See payroll services for how we run it.

How to stay ahead of every tax return deadline

1. 1

   List your dates

   We work out every deadline that applies to you, from your tax year, VAT periods and company year end.

2. 2

   Keep the books current

   Reconciled monthly books turn each return into a check rather than a scramble.

3. 3

   Prepare early

   We prepare returns well before each deadline, so you know what you owe in good time.

4. 4

   File and remind

   We file, confirm the payment dates and tell you what is coming next.

Questions people ask