What’s due,
and when.
The filing and payment dates coming up. A date drops off the day after it passes, so everything you see is still ahead. Pick who you are to cut the list down.
Next up
Your dates, from today.
Self Assessment, Making Tax Digital, payroll and CIS dates that are the same for everyone they apply to. Check each one fits your situation before you rely on it.
Making Tax Digital dates only apply once you’re in it. See who’s in it further down the page.
Making Tax Digital dates only apply once you’re in it. See who’s in it further down the page.
Each partner sends their own return, so these are your personal dates. If all the partners are people, the partnership return has the same October and January deadlines. Partnerships don’t send Making Tax Digital updates.
Most company dates depend on your year end, so they aren’t in this list. Work them out just below. These are the payroll dates for a company that runs payroll, including for its directors.
You also send a Full Payment Submission on or before every pay day. These are the fixed monthly and yearly dates.
These are for contractors. If you only work as a subcontractor, you don’t send monthly returns.
A one-off .ics file for Google, Apple or Outlook, with every date shown here and the monthly ones. It won’t update itself. It’s made in your browser, so nothing is sent or saved.
Dates set by your year end
Company and VAT dates depend on your own accounting period, so they can’t go in a fixed list. Pick your dates to work them out.
This works it out in your browser. Nothing you pick is sent or saved. Your Companies House and HMRC accounts show your exact dates.
Every month
Payroll and CIS dates that come round each month, from October 2026 to September 2027.
19th
GOV.UK guidance on employer payment summary, if you need one (opens in a new tab)Employer Payment Summary, if you need one
Only if you paid no employees in the tax month, or you’re reclaiming statutory pay or other amounts.
19th
GOV.UK guidance on monthly cis return (opens in a new tab)Monthly CIS return
Contractors send a return for each tax month, or tell HMRC they made no payments.
22nd
GOV.UK guidance on paye and cis deductions to pay (opens in a new tab)PAYE and CIS deductions to pay
If you pay HMRC monthly and electronically. Cheques must reach HMRC by the 19th. Quarterly payers use their quarter date.
October 2026
Self Assessment
Tell HMRC you need to send a tax return
If you need to send a 2025/26 return and haven’t sent one before, or didn’t need to for 2024/25, register or reactivate your account by today.
GOV.UK guidance on tell hmrc you need to send a tax return (opens in a new tab)Employee benefits
PAYE Settlement Agreement: pay by cheque
If you have a PAYE Settlement Agreement for 2025/26 (where you pay the tax on small or irregular benefits for your staff) and pay by cheque, the tax and Class 1B National Insurance must reach HMRC by today.
GOV.UK guidance on paye settlement agreement: pay by cheque (opens in a new tab)Employee benefits
PAYE Settlement Agreement: pay electronically
If you have a PAYE Settlement Agreement for 2025/26 (where you pay the tax on small or irregular benefits for your staff) and pay electronically, the tax and Class 1B National Insurance are due today.
GOV.UK guidance on paye settlement agreement: pay electronically (opens in a new tab)Self Assessment
Paper tax returns due
HMRC needs your paper 2025/26 return by today. If you file online, you have until 31 January.
GOV.UK guidance on paper tax returns due (opens in a new tab)
November 2026
Making Tax Digital
Second Making Tax Digital quarterly update
Your 2026/27 quarterly update, if you’re in Making Tax Digital for Income Tax. Each update covers the year so far. Nothing has to be paid today.
GOV.UK guidance on second making tax digital quarterly update (opens in a new tab)
December 2026
Self Assessment
File online to pay through your tax code
If you owe less than £3,000 and you’re employed or get a pension, file your 2025/26 return by today and HMRC can collect it through your tax code instead of one bill.
GOV.UK guidance on file online to pay through your tax code (opens in a new tab)
January 2027
Self Assessment
First payment on account due
If you make payments on account, your first payment towards 2026/27 is due today, on top of any balance for 2025/26.
GOV.UK guidance on first payment on account due (opens in a new tab)Self Assessment
Online tax return and balancing payment due
File your 2025/26 return online and pay what you owe for that year by midnight. Leave a few days for the payment to reach HMRC.
GOV.UK guidance on online tax return and balancing payment due (opens in a new tab)
February 2027
Making Tax Digital
Third Making Tax Digital quarterly update
Your 2026/27 quarterly update, if you’re in Making Tax Digital for Income Tax. Each update covers the year so far. Nothing has to be paid today.
GOV.UK guidance on third making tax digital quarterly update (opens in a new tab)
April 2027
Tax year
The 2026/27 tax year ends
Last day of the 2026/27 tax year. Nothing has to be filed or paid today, but it’s the cut-off for pension contributions, ISA payments and gifts that count towards this year.
GOV.UK guidance on the 2026/27 tax year ends (opens in a new tab)
May 2027
Making Tax Digital
Fourth Making Tax Digital quarterly update
Your 2026/27 quarterly update, if you’re in Making Tax Digital for Income Tax. Each update covers the year so far. Nothing has to be paid today.
GOV.UK guidance on fourth making tax digital quarterly update (opens in a new tab)Payroll year end
Give your employees their P60s
Every employee who was on your payroll on 5 April 2027 needs a P60 for 2026/27 by today.
GOV.UK guidance on give your employees their p60s (opens in a new tab)
July 2027
Employee benefits
P11D and P11D(b) due
Report benefits and expenses for 2026/27 and the Class 1A National Insurance you owe on them, and give each employee a copy of their details. Benefits you put through payroll are reported differently.
GOV.UK guidance on p11d and p11d(b) due (opens in a new tab)Employee benefits
Class 1A National Insurance: pay by cheque
If you’re paying by cheque, Class 1A for 2026/27 benefits must reach HMRC by today.
GOV.UK guidance on class 1a national insurance: pay by cheque (opens in a new tab)Employee benefits
Class 1A National Insurance: pay electronically
Class 1A for 2026/27 benefits is due today if you pay electronically. Use the right payment reference.
GOV.UK guidance on class 1a national insurance: pay electronically (opens in a new tab)Self Assessment
Second payment on account due
Your second payment towards 2026/27, if you make payments on account. Check the amount on your HMRC statement.
GOV.UK guidance on second payment on account due (opens in a new tab)
August 2027
Making Tax Digital
First Making Tax Digital quarterly update
Your 2027/28 quarterly update, if you’re in Making Tax Digital for Income Tax. Each update covers the year so far. Nothing has to be paid today.
GOV.UK guidance on first making tax digital quarterly update (opens in a new tab)
No dates left to show in this edition of the calendar.
Ring us on 0113 460 1786 or email info@yorkshire-accountants.com and we’ll tell you what’s coming up for you.
Other dates that depend on you.
How each date is worked out, for company, VAT and payroll deadlines that move with your own periods.
Limited companies
Company accounts at Companies House
Usually 9 months after your financial year ends
A new company’s first accounts are usually due 21 months after it was set up. Companies House shows your exact date.
GOV.UK guidance on company accounts at companies house (opens in a new tab)Corporation Tax payment
Usually 9 months and 1 day after your accounting period ends
Large companies pay in instalments. Your company’s tax period can differ from its accounts period.
GOV.UK guidance on corporation tax payment (opens in a new tab)Company Tax Return
12 months after your accounting period ends
This is later than the payment date, so the tax is usually due before the return is.
GOV.UK guidance on company tax return (opens in a new tab)Confirmation statement
At least once every 12 months
You have up to 14 days after your review period ends to file it. Companies House shows your date.
GOV.UK guidance on confirmation statement (opens in a new tab)
VAT
VAT return and payment
Usually 1 month and 7 days after your VAT period ends
Your VAT account shows your exact dates. The annual accounting scheme works differently. Leave time for the payment to clear.
GOV.UK guidance on vat return and payment (opens in a new tab)
Payroll
Payroll submissions (Full Payment Submission)
On or before each pay day
Every time you pay your staff, tell HMRC through your payroll software.
GOV.UK guidance on payroll submissions (full payment submission) (opens in a new tab)Quarterly PAYE payments
22 July, October, January and April if paying electronically
Only if HMRC has agreed you can pay quarterly. Cheques must arrive by the 19th.
GOV.UK guidance on quarterly paye payments (opens in a new tab)
Making Tax Digital quarterly updates.
If you’re a sole trader or landlord in Making Tax Digital for Income Tax, you send an update from your software four times a year.
| Send it by | Standard period | Or calendar quarters |
|---|---|---|
| 7 August | 6 April to 5 July | 1 April to 30 June |
| 7 November | 6 April to 5 October | 1 April to 30 September |
| 7 February | 6 April to 5 January | 1 April to 31 December |
| 7 May, after the year ends | 6 April to 5 April | 1 April to 31 March |
Who’s in it
You join if you’re registered for Self Assessment and your qualifying income was over the limit two tax years earlier. Qualifying income is your self-employment and property turnover added together, before expenses.
- From 6 April 2026: over £50,000 in 2024/25.
- From 6 April 2027: over £30,000 in 2025/26.
- From 6 April 2028: over £20,000 in 2026/27.
Each update covers the tax year so far. Nothing is paid with it, and your payment dates stay the same. For 2026/27, HMRC says it won’t give penalty points for late quarterly updates.
Official sources
Checked 5 October 2026
- Self Assessment tax return deadlines (opens in a new tab)GOV.UK
- Running payroll: Employer Payment Summary (opens in a new tab)GOV.UK
- CIS contractors: file your monthly returns (opens in a new tab)GOV.UK
- Expenses and benefits: deadlines for employers (opens in a new tab)GOV.UK
- Pay employers’ PAYE (opens in a new tab)GOV.UK
- Making Tax Digital for Income Tax: send quarterly updates (opens in a new tab)GOV.UK
- Self Assessment payments on account (opens in a new tab)GOV.UK
- Income Tax rates and the tax year (opens in a new tab)GOV.UK
- Payroll year end: give employees a P60 (opens in a new tab)GOV.UK
- Submit a VAT return (opens in a new tab)GOV.UK
- Pay Corporation Tax (opens in a new tab)GOV.UK
- Company Tax Returns (opens in a new tab)GOV.UK
- Prepare and file annual accounts for a limited company (opens in a new tab)GOV.UK
- Filing your company’s confirmation statement (opens in a new tab)GOV.UK
- Running payroll: reporting to HMRC (opens in a new tab)GOV.UK
- Making Tax Digital for Income Tax: who needs to use it (opens in a new tab)GOV.UK
Got a deadline
coming up?
Ring us with the date and what it’s for. We’ll tell you which records to send, then prepare and file it.