HMRC Tax Calendar: July 2026 – January 2027
JULY 2026
· 1 Jul: Corporation Tax due for Accounting period ended 30 Sep 2025 (non-instalment).
· 5 Jul: PSA application deadline.
· 6 Jul: P11D/P11D(b), ERS returns, EMI notifications due.
· 7 Jul: VAT returns/payments due (period ended 31 May 2026).
· 14 Jul: Corporation tax instalments and CT61 due.
· 19 Jul: CIS return, EPS, PAYE/NIC (non-electronic).
· 22 Jul: PAYE/NIC electronic and Class 1A NIC.
· 30 Jul: Non-resident landlord returns.
· 31 Jul: Second self assessment payment on account; Corporation Tax return for Accounting period ended 31 Jul 2025.
AUGUST 2026
· 1 Aug: Corporation Tax due for Accounting period ended 31 Oct 2025.
· 2 Aug: P46(car).
· 5 Aug: Employment intermediary reports.
· 7 Aug: VAT due; first MTD quarterly update.
· 14 Aug: Corporation tax instalments.
· 19 Aug: CIS/PAYE (non-electronic).
· 22 Aug: PAYE electronic.
· 31 Aug: Corporation Tax return for Accounting period ended 31 Aug 2025.
SEPTEMBER 2026
· 1 Sep: Corporation Tax due for Accounting period ended 30 Nov 2025.
· 7 Sep: VAT due.
· 14 Sep: Corporation tax instalments.
· 19 Sep: CIS/PAYE (non-electronic).
· 22 Sep: PAYE electronic.
· 30 Sep: Corporation Tax return for Accounting period ended 30 Sep 2025.
OCTOBER 2026
· 1 Oct: Corporation Tax due for Accounting period ended 31 Dec 2025.
· 7 Oct: VAT due.
· 14 Oct: Corporation tax instalments and CT61.
· 19 Oct: CIS/PAYE (non-electronic).
· 22 Oct: PAYE electronic.
· 31 Oct: Corporation Tax return for Accounting period ended 31 Oct 2025.
NOVEMBER 2026
· 1 Nov: Corporation Tax due for Accounting period ended 31 Jan 2026.
· 5 Nov: Employment intermediary reports.
· 7 Nov: VAT due.
· 14 Nov: Corporation tax instalments.
· 19 Nov: CIS/PAYE (non-electronic).
· 22 Nov: PAYE electronic.
· 30 Nov: Corporation Tax return for Accounting period ended 30 Nov 2025.
DECEMBER 2026
· 1 Dec: Corporation Tax due for Accounting period ended 28 Feb 2026.
· 7 Dec: VAT due.
· 14 Dec: Corporation tax instalments.
· 19 Dec: CIS/PAYE (non-electronic).
· 22 Dec: PAYE electronic.
· 31 Dec: Corporation Tax return for Accounting period ended 31 Dec 2025.
JANUARY 2027
· 1 Jan: Corporation Tax due for Accounting period ended 31 Mar 2026.
· 7 Jan: VAT due.
· 14 Jan: Corporation tax instalments and CT61.
· 19 Jan: CIS/PAYE (non-electronic).
· 22 Jan: PAYE electronic.
· 30 Jan: Non-resident landlord returns.
· 31 Jan: Self Assessment return and balancing payment for 2025/26; first payment on account 2026/27; Corporation Tax return for Accounting period ended 31 Jan 2026.
