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Tax Tables

Key Dates
(Self Assesment, PAYE and CIS)

In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end.

Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

January 2026

  • 20 January 2026 – Deadline for VAT MOSS return and payment for the quarter ended 31 December.
  • 22 January 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 January 2026 – Deadline for paying Self-Assessment balancing payment and Capital Gains Tax for tax year ended 5 April 2025.
  • 31 January 2026 – Deadline for the first payment on Self-Assessment account for 2025/26.
  • 31 January 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2025.
  • 31 January 2026 – Corporation Tax returns due for accounting periods ended 31 January 2025.
  • 31 January 2026 – Deadline for VAT OSS return and payment for the quarter ended 31 December.

February 2026

  • 1 February 2026 – Alcohol duty will be uprated with the RPI to maintain its current real-terms value.
  • 2 February 2026 – Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.
  • 7 February 2026 – VAT returns and payments due for Accounting Quarter period ending 31 December.
  • 22 February 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 February 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2025.
  • 28 February 2026 – Corporation Tax returns due for accounting periods ended 28 February 2025.

March 2026

  • 1 March 2026 – Taxpayers who have not paid remaining tax liabilities face a five per cent penalty.
  • 7 March 2026 – VAT returns and payments due for Accounting Quarter period ending 31 January.
  • 22 March 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 March 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2025.
  • 31 March 2026 – Corporation Tax returns due for accounting periods ended 31 March 2025.

April 2026

  • 1 April 2026 – Use of software to report Benefits in Kind will become mandatory, applying to Class 1A National Insurance Contributions and Income Tax.
  • 1 April 2026 – The Government will cut the main writing down allowance to 14 per cent.
  • 1 April 2026 – The penalty for taxpayers submitting a Corporation Tax return late doubles.
  • 1 April 2026 – The two-child limit in the Universal Credit Child Element is removed.
  • 1 April 2026 – A new VAT relief will apply to business donations of goods to charities for distribution to people in need or for use in delivering charitable services.
  • 1 April 2026 – The Government will increase the National Living Wage by 4.1 per cent to £12.71
  • 1 April 2026 – The Government will increase the National Minimum wage by 8.5 per cent from £10 to £10.85 per hour.
  • 1 April 2026 – The Government will increase the Minimum wage for apprentices to £8 per hour (up by 6 per cent).
  • 1 April 2026 – The State Pension will be uprated by 4.8 per cent.
  • 1 April 2026 – Carried interest will be taxed fully within the Income Tax framework, with bespoke rules to reflect its unique characteristics.
  • 1 April 2026 – The Government will raise the Universal Credit standard allowance for both new and existing claimants by more than the rate of inflation from April 2026, with increases reaching Consumer Prices Index (CPI) plus 5 per cent from April 2029.
  • 1 April 2026 – Ordinary and upper rates of tax on dividend income increases by two per cent.
  • 1 April 2026 – Remote Gaming Duty will increase from 21 per cent to 40 per cent.
  • 5 April 2026 – Last day of the tax year and the deadline for claiming tax refunds.
  • 6 April 2026 – First day of the new tax year.
  • 6 April 2026 – The Government will reform Agricultural Property Relief and Business Property Relief. Alongside the existing nil-rate bands and exemptions, a 100 per cent relief will apply to the first £2.5 million of combined agricultural and business assets, helping to safeguard family farms and businesses. A 50 per cent relief will apply to assets above this threshold.
  • 6 April 2026 – Married Couple’s Allowance will be uprated by the September 2025 CPI rate of 3.8 per cent.
  • 6 April 2026 – Government to introduce a revised tax regime for carried interest which sits within the Income Tax thresholds.
  • 6 April 2026 – CGT rates for Business Asset Disposal Relief and Investors’ Relief will rise to match the main lower rate of 18 per cent.
  • 19 April 2026 – Employers must make a final RTI payroll report for 2025/26 via Full Payment Submission or Employer Payment Summary with “Final submission for year” indicator selected.
  • 22 April 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 April 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 July 2025.
  • 30 April 2026 – Corporation Tax returns due for accounting periods ended 30 April 2025.

May 2026

  • 3 May 2026 – Printed forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.
  • 7 May 2026 – VAT returns and payments due for Accounting Quarter period ending 31 March.
  • 22 May 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 May 2026 – P60s to be given to all employees.
  • 31 May 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 August 2025.
  • 31 May 2026 – Corporation Tax returns due for accounting periods ended 31 May 2025.

June 2026

  • 1 June 2026 – New Advisory Fuel Rates (AFR) applies for company car users.
  • 1 June 2026 – Deadline to confirm employees’ payrolled benefit information.
  • 7 June 2026 – VAT returns and payments due for Accounting Quarter period ending 30 April.
  • 22 June 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 June 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2025.
  • 30 June 2026 – Corporation Tax returns due for accounting periods ended 30 June 2025.

July 2026

  • 5 July 2026 – PAYE Settlement Agreements (PSAs) for 2025/26 must be agreed with HMRC.
  • 6 July 2026 – Close companies providing beneficial loans to a director must elect for all loans to be treated as a single loan by this date to calculate benefits in kind.
  • 6 July 2026 – Copies of 2025/26 P11d documents should be issued to employees and forms submitted to HMRC.
  • 7 July 2026 – VAT returns and payments due for Accounting Quarter period ending 31 May.
  • 22 July 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, as well as Class 1A NIC owed on expenses or benefits.
  • 31 July 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2025.
  • 31 July 2026 – The second payment on account for the 2025/26 tax year is due.
  • 31 July 2026 – Corporation Tax returns due for accounting periods ended 31 July 2025.

August 2026

  • 1 August 2026 – Taxpayers who have not paid remaining tax liabilities face a further five per cent penalty, in addition to the five per cent penalty suffered on amounts outstanding on 1 March 2026.
  • 2 August 2026 – Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
  • 7 August 2026 – VAT returns and payments due for Accounting Quarter period ending 30 June.
  • 22 August 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 August 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2025.
  • 31 August 2026 – Corporation Tax returns due for accounting periods ended 31 August 2025.

September 2026

  • 1 September 2026 – New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 September 2026 – VAT returns and payments due for Accounting Quarter period ending 31 July.
  • 22 September 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 September 2026 – Corporation Tax returns due for accounting periods ended 30 September 2025.
  • 30 September 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 December 2025.
  • 30 September 2026 – Corporation Tax returns due for accounting periods ended 30 September 2025.

October 2026

  • 5 October 2026 – Deadline to notify HMRC of your potential liability for tax and National Insurance Contributions for the 2025-26 tax year. This requirement applies to businesses that started during the tax year, with notification due by 5 October following its end.
  • 5 October 2026 – Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2025/26 if you have not notified them previously.
  • 7 October 2026 – VAT returns and payments due for Accounting Quarter period ending 31 August.
  • 22 October 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
  • 31 October 2026 – Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
  • 31 October 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2026.
  • 31 October 2026 – Corporation Tax returns due for accounting periods ended 31 October 2025.
  • 5 October 2026 – Deadline to notify HMRC of your potential liability for tax and National Insurance Contributions for the 2025-26 tax year. This requirement applies to businesses that started during the tax year, with notification due by 5 October following its end.
  • 5 October 2026 - Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2026/27 if you have not notified them previously.
  • 7 October 2026 - VAT returns and payments due for Accounting Quarter period ending 31 August.
  • 22 October 2026 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
  • 31 October 2026 - Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
  • 31 October 2026 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2026.
  • 31 October 2026 - Corporation Tax returns due for accounting periods ended 31 October

 
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