OCTOBER 2026
1 October
Corporation tax due for accounting periods ended 31 December 2025 where not payable by instalments
5 October
Deadline for registering for self assessment for 2025–26 to notify HMRC of chargeability to income tax and / or capital gains tax
7 October
VAT returns and payments due for month or quarter ended 31 August 2026
14 October
Corporation tax instalment payments due for large companies as follows:
· Year ended 30 June 2026 – instalment 4
· Year ended 30 September 2026 – instalment 3
· Year ended 31 December 2026 – instalment 2
· Year ended 31 March 2027 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
· Year ended 31 October 2026 – instalment 4
· Year ended 31 January 2027 – instalment 3
· Year ended 30 April 2027 – instalment 2
· Year ended 31 July 2027 – instalment 1
CT61 returns and payments due for quarter ended 30 September 2026
19 October
Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2025–26 paid non-electronically
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2026 paid non-electronically
CIS returns due for month ended 5 October 2026
EPS due for month ended 5 October 2026 so HMRC can apply a reduction on what is owed from FPS
22 October
Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2025–26 paid electronically
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2026 paid electronically
30 October
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 September 2026
31 October (Saturday - plan accordingly)
Paper personal, trustee and partnership tax returns due for 2025–26
Corporation tax return due for accounting periods ended 31 October 2025
Deadline for amending corporation tax returns for accounting periods ended 31 October 2024
Plastic packaging tax returns and payments due for quarter ended 30 September 2026
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in April 2025
NOVEMBER 2026
1 November (Sunday) (deadline falls on a weekend: plan accordingly)
Corporation tax due for accounting periods ended 31 January 2026 where not payable by instalments
2 November
P46 (car) forms due for the quarter ended 5 October 2026 (where benefits not payrolled)
5 November
Employment intermediary reports due for quarter ended 5 October 2026
Deadline for amending employment intermediary reports for quarter ended 5 July 2026
7 November (Saturday - plan accordingly)
MTD deadline - Second quarterly update for Making Tax Digital for Income Tax (£50k plus cohort)
VAT returns and payments due for month or quarter ended 30 September 2026
14 November (Saturday - plan accordingly)
Corporation tax instalment payments due for large companies as follows:
· Year ended 31 July 2026 – instalment 4
· Year ended 31 October 2026 – instalment 3
· Year ended 31 January 2027 – instalment 2
· Year ended 30 April 2027 – instalment 1
Year ended 30 April 2027 – instalment 1Corporation tax instalment payments due for very large companies as follows:
· Year ended 30 November 2026– instalment 4
· Year ended 28 February 2027 – instalment 3
· Year ended 31 May 2027 – instalment 2
· Year ended 31 August 2027 – instalment 1
18 November
Registration opens for HMRC Mandatory Tax Adviser Register (MTAR) deadline for tax advisers whose only interaction with HMRC is provision of third-party payroll services to clients (three-month window closes on 17 February 2027)
19 November
CIS returns due for month ended 5 November 2026
EPS due for month ended 5 November 2026 so HMRC can apply a reduction on what is owed from FPS
DECEMBER 2026
1 December
Corporation tax due for accounting periods ended 28 February 2026 where not payable by instalments
HMRC review advisory fuel rates for company cars
7 December
VAT returns and payments due for month or quarter ended 31 October 2026
14 December
Corporation tax instalment payments due for large companies as follows:
· Year ended 31 August 2026 – instalment 4
· Year ended 30 November 2026 – instalment 3
· Year ended 28 February 2027 – instalment 2
· Year ended 31 May 2027 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
· Year ended 31 December 2026 – instalment 4
· Year ended 31 March 2027 – instalment 3
· Year ended 30 June 2027 – instalment 2
· Year ended 30 September 2027 – instalment 1
19 December (Saturday - plan accordingly)
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2026 paid non-electronically
CIS returns due for month ended 5 December 2026
EPS due for month ended 5 December 2026 so HMRC can apply a reduction on what is owed from FPS
22 December
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2026 paid electronically
30 December
Submit online personal tax return for 2025–26 if taxpayer wants HMRC to collect tax underpayment (below £3,000) through PAYE coding
31 December
Corporation tax return due for accounting periods ended 31 December 2025
Deadline for amending corporation tax returns for accounting periods ended 31 December 2024
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in June 2026
2027 FILING DEADLINES
JANUARY 2027
1 January (public holiday, plan accordingly)
Corporation tax due for accounting periods ended 31 March 2026 where not payable by instalments
7 January
VAT returns and payments due for month or quarter ended 30 November 2026
14 January
Corporation tax instalment payments due for large companies as follows:
· Year ended 30 September 2026 – instalment 4
· Year ended 31 December 2026 – instalment 3
· Year ended 31 March 2027 – instalment 2
· Year ended 30 June 2027 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
· Year ended 31 January 2027 – instalment 4
· Year ended 30 April 2027– instalment 3
· Year ended 31 July 2027– instalment 2
· Year ended 31 October 2027 – instalment 1
CT61 returns and payments due for quarter ended 31 December 2026
19 January
PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 January 2027 paid non-electronically
CIS returns due for month ended 5 January 2027
EPS due for month ended 5 January 2027 so HMRC can apply a reduction on what is owed from FPS
22 January
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2027 paid electronically
30 January (Saturday - plan accordingly)
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 December 2026
31 January (Sunday - plan accordingly)
Self assessment personal, trustee and partnership tax returns due for 2025–26
MTD for Income Tax deadline for digital tax return for the 2025–26 tax year (only for those involved in MTD testing phase).
Personal and trustee first self-assessment payments on account due for 2026–27
Last date for submitting online 2024–25 personal, trustee and partnership tax returns to avoid 12-month penalty
Deadline for amending 2024–25 personal, trustee and partnership tax returns
Deadline for trusts and estates, with a tax liability for the first time in 2025–26, to register with HMRC’s Trusts Registration Service and for others to update for changes
Corporation tax return due for accounting periods ended 31 January 2026
Deadline for amending corporation tax returns for accounting periods ended 31 January 2025
Plastic packaging tax returns and payments due for quarter ended 31 December 2026
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in July 2026
FEBRUARY 2027
1 February
Corporation tax due for accounting periods ended 30 April 2026 where not payable by instalments
Interest begins to accrue on any unpaid self-assessment tax liability due for 2025–26
2 February
P46 (car) forms due for the quarter ended 5 January 2027 (where benefits not payrolled)
5 February
Employment intermediary reports due for quarter ended 5 January 2027
Deadline for amending employment intermediary reports for quarter ended 5 October 2026
7 February (Sunday: plan accordingly)
VAT returns and payments due for month or quarter ended 31 December 2026
For taxpayers within MTD for Income Tax, deadline for submission of quarterly update, covering the tax year to date – ie, period from 6 April 2026 to 5 January 2027 (standard quarters); or from 1 April 2026 to 31 December 2026 (calendar quarters)
14 February (Sunday: plan accordingly)
Corporation tax instalment payments due for large companies as follows:
· Year ended 31 October 2026 – instalment 4
· Year ended 31 January 2027 – instalment 3
· Year ended 30 April 2027 – instalment 2
· Year ended 31 July 2027 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
· Year ended 28 February 2027 – instalment 4
· Year ended 31 May 2027 – instalment 3
· Year ended 31 August 2027 instalment 2
· Year ended 30 November 2027 – instalment 1
Deadline to apply for deferment of payment of Class 1 NICs (form CA72A) for 2026–27 (may be extended to 5 April 2027 if employer agrees)
17 February
Deadline for registration for HMRC Tax Adviser Register by tax advisers whose only interaction with HMRC is provision of third-party payroll services to clients (end of three-month window, which opened 18 November 2026)
19 February
CIS returns due for month ended 5 February 2027
EPS due for month ended 5 February 2027 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2027 paid non electronically
22 February
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2027 paid electronically
28 February (Sunday: plan accordingly)
Corporation tax return due for accounting periods ended 28 February 2026
Deadline for amending corporation tax returns for accounting periods ended 28 February 2025
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in August 2026
MARCH 2027
1 March
Corporation tax due for accounting periods ended 31 May 2026 where not payable by instalments
HMRC review advisory fuel rates for company cars
7 March(Sunday: plan accordingly)
VAT returns and payments due for month or quarter ended 31 January 2027
14 March (Sunday: plan accordingly)
Corporation tax instalment payments due for large companies as follows:
· Year ended 30 November 2026 – instalment 4
· Year ended 28 February 2027 – instalment 3
· Year ended 31 May 2027 – instalment 2
· Year ended 31 August 2027 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
· Year ended 31 March 2027 – instalment 4
· Year ended 30 June 2027 – instalment 3
· Year ended 30 September 2027 – instalment 2
· Year ended 31 December 2027 – instalment 1
19 March
CIS returns due for month ended 5 March 2027
EPS due for month ended 5 March 2027 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2027 paid non electronically
22 March
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2027 paid electronically
26-29 March (Easter Bank holiday weekend – UK wide)
30 March
Deadline for Tax Adviser registration by tax advisers who are financial services organisations (end of three-month window which opened 31 December 2026)
31 March
Corporation tax return due for accounting periods ended 31 March 2026
Deadline for amending corporation tax returns for accounting periods ended 31 March 2025
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in September 2026
Deadline for amending ATED return for the year ended 31 March 2026
