The dates every UK online seller needs to know, in one place. Dates checked against GOV.UK in October 2026. They apply to most businesses, so check your own circumstances.
Next up
- 31 October 2026: paper Self Assessment return for 2025/26
- 7 November 2026: second Making Tax Digital quarterly update (for those already in MTD)
- 18 November 2026: Companies House identity verification deadline for existing directors and PSCs (see our Companies House ID verification guide)
- 31 January 2027: online Self Assessment return, balancing payment and first payment on account
Sole traders: Self Assessment
- 31 October 2026: paper return for 2025/26
- 31 January 2027: online return for 2025/26, tax owed for 2025/26, and the first payment on account for 2026/27
- 5 April 2027: end of the 2026/27 tax year
- 31 July 2027: second payment on account for 2026/27
You normally pay on account if last year’s bill was over £1,000. Each payment is half of last year’s tax. See our Self Assessment service and what to do if you have missed the tax return deadline.
Making Tax Digital for Income Tax
MTD started on 6 April 2026 for sole traders and landlords with qualifying income over £50,000 (based on 2024/25). The threshold drops to £30,000 from 6 April 2027 and £20,000 from 6 April 2028.
Quarterly update deadlines for 2026/27:
- 7 August 2026 (passed)
- 7 November 2026
- 7 February 2027
- 7 May 2027
Read our Making Tax Digital for Income Tax guide for sellers.
Limited companies
- Corporation Tax payment: 9 months and 1 day after the end of your accounting period
- Corporation Tax return (CT600): 12 months after the end of your accounting period
- Annual accounts at Companies House: 9 months after your year end. For a 31 March 2026 year end, that is 31 December 2026
- Confirmation statement: at least once every 12 months
- Identity verification: 18 November 2026 for existing directors and PSCs
Our year end accounts service and tax filing service cover all of these. Thinking about incorporating? Read sole trader or limited company.
VAT
- Registration: once taxable turnover goes over £90,000 in any rolling 12 months, register within 30 days of the end of that month. The deregistration threshold is £88,000
- VAT returns and payment: usually 1 month and 7 days after the end of each quarter
- Records and filing: digital records and MTD-compatible software for VAT returns
See what happens if you don’t register for VAT and our VAT returns service. New to it? Read what a VAT number is.
Payroll
- PAYE and National Insurance payments: by the 22nd of the month after (electronic payments)
- Real Time Information (RTI): on or before each payday
- P60s to employees: by 31 May
- P11D benefits in kind: by 6 July
See our outsourced payroll service.
Frequently asked questions
What happens if I miss a deadline?
HMRC and Companies House can charge penalties and interest. The sooner you file or pay, the smaller the cost. If you are already late, talk to us.
Do these dates change every year?
The calendar dates are mostly fixed, but thresholds and Making Tax Digital rules change. We update this page each tax year.
Can you handle these for me?
Yes. Get an instant quote or contact us.
This page is general guidance, not personal tax advice.