Key UK Tax Dates & Deadlines
The dates that matter for UK sole traders, landlords and limited companies — Self Assessment, VAT, payroll, Corporation Tax and Making Tax Digital milestones. Bookmark this page, and opt in below to get a friendly reminder before each key deadline.
Self Assessment
31 January
Self Assessment deadline & balancing payment
Online tax return for the previous tax year, plus any tax owed and your first payment on account.
31 July
Second payment on account
Your second payment on account towards this year's Self Assessment bill.
5 October
Register for Self Assessment
Deadline to tell HMRC you need to file a return if you're newly self-employed or have new untaxed income.
VAT
1 month + 7 days after quarter end
VAT return & payment
Most VAT-registered businesses file and pay one month and seven days after the end of each VAT quarter.
Payroll (PAYE)
22nd of each month
PAYE & NIC payment (electronic)
Pay HMRC the PAYE and National Insurance deducted from employees (19th if paying by post).
5 April / 19 May
Payroll year end & final submission
Tax year ends 5 April; send your final Full Payment Submission and file P60s / P11Ds by the relevant deadlines.
Corporation Tax
9 months + 1 day after year end
Corporation Tax payment
Limited companies pay Corporation Tax nine months and one day after the end of their accounting period.
12 months after year end
Company Tax Return (CT600)
File your Company Tax Return within 12 months of the end of your accounting period.
Making Tax Digital
6 April 2026
MTD for Income Tax — first wave
Sole traders and landlords with qualifying income over £50,000 must keep digital records and send quarterly updates.
6 April 2027
MTD for Income Tax — second wave
Extends to those with qualifying income over £30,000.
6 April 2028
MTD for Income Tax — third wave
Extends to those with qualifying income over £20,000.
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