December 2026

1 December 2026 – Due date for Corporation Tax payable by companies with an accounting period ended 28 February 2026, unless the company is required to pay Corporation Tax by instalments.
7 December 2026 – VAT returns and payments are normally due for VAT accounting periods ended 31 October 2026, unless an alternative deadline applies, for example under the Annual Accounting Scheme.
19 December 2026 – PAYE and National Insurance deductions for the month ended 5 December 2026 must normally reach HMRC by this date where payment is made by post. As 19 December falls on a Saturday, postal payments should reach HMRC by Friday 18 December. Where payment is made electronically, the normal deadline is 22 December 2026.
19 December 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 December 2026.
19 December 2026 – CIS tax deducted for the month ended 5 December 2026 must normally reach HMRC by this date if payment is made by post. As 19 December falls on a Saturday, postal payments should reach HMRC by Friday 18 December. Where payment is made electronically, the normal deadline is 22 December 2026.
30 December 2026 – Deadline for filing the 2025-26 Self-Assessment tax return online where an individual wants HMRC to collect a Self-Assessment liability of less than £3,000 through their PAYE tax code, subject to HMRC's normal conditions.
31 December 2026 – Companies with an accounting period ended 31 December 2025 must normally submit their Corporation Tax return to HMRC by this date.
31 December 2026 – Private companies with an accounting period ended 31 March 2026 will normally need to file their accounts at Companies House by this date. Different deadlines can apply to a company's first accounts or where the accounting reference date has been changed.

January 2027

1 January 2027 – Due date for Corporation Tax payable by companies with an accounting period ended 31 March 2026, unless the company is required to pay Corporation Tax by instalments. As 1 January is a bank holiday, companies should arrange payment in advance to ensure that HMRC receives cleared funds on time.
7 January 2027 – VAT returns and payments are normally due for VAT accounting periods ended 30 November 2026, unless an alternative deadline applies, for example under the Annual Accounting Scheme.
14 January 2027 – Deadline for submitting CT61 returns and paying Income Tax deducted from relevant payments, including certain interest payments made by companies, for the quarter ended 31 December 2026.
19 January 2027 – PAYE and National Insurance deductions for the month ended 5 January 2027 must reach HMRC by this date where payment is made by post. Where payment is made electronically, the normal deadline is 22 January 2027.
19 January 2027 – Filing deadline for the CIS300 monthly return for the month ended 5 January 2027.
19 January 2027 – CIS tax deducted for the month ended 5 January 2027 must reach HMRC by this date if payment is made by post. Where payment is made electronically, the normal deadline is 22 January 2027.
31 January 2027 – Deadline for submitting online Self-Assessment tax returns for the tax year ended 5 April 2026. As this date falls on a Sunday, taxpayers should allow sufficient time to complete and submit their returns.
31 January 2027 – Due date for payment of any outstanding Self-Assessment Income Tax and Class 4 National Insurance liabilities for 2025-26, together with the first payment on account for 2026-27 where applicable. Taxpayers should ensure that payments reach HMRC by the deadline.
31 January 2027 – Companies with an accounting period ended 31 January 2026 must normally submit their Corporation Tax return to HMRC by this date.
31 January 2027 – Private companies with an accounting period ended 30 April 2026 will normally need to file their accounts at Companies House by this date. Different deadlines can apply to a company's first accounts or where the accounting reference date has been changed.

Other deadlines to remember

Capital Gains Tax on most disposals of UK residential property must normally be reported and paid within 60 days of completion. The actual deadline therefore depends upon the completion date rather than being a fixed monthly diary date.

Employers should also remember that Full Payment Submissions under PAYE Real Time Information are normally required on or before the date employees are paid. Special reporting arrangements may apply where employees are paid earlier than usual because of Christmas or New Year holidays.

Companies House confirmation statements must normally be filed within 14 days of the end of the company's review period. The deadline depends upon the company's individual confirmation statement date rather than its accounting year end.

Making Tax Digital for Income Tax requires quarterly updates from individuals within the new reporting regime. The next standard quarterly update deadline for the 2026-27 tax year is 7 February 2027 for taxpayers using the tax-year reporting periods. Different dates can apply where calendar quarters are used.

Corporation Tax payment and filing deadlines are not the same. Most companies must pay Corporation Tax nine months and one day after the end of their accounting period, while the Corporation Tax return is normally due 12 months after the accounting period ends. Larger companies may be required to make quarterly instalment payments.

1 October 2026 – Corporation Tax payment is due for companies with an accounting period ending 31 December 2025, unless the company is required to make quarterly instalment payments.

5 October 2026 – Deadline for notifying HMRC of a new liability to Income Tax or Capital Gains Tax for the 2025–26 tax year. This may include registering for Self Assessment if you became self-employed, started receiving taxable rental income or received other income or gains that have not already been taxed.

7 October 2026 – VAT returns and payments are normally due for accounting periods ending 31 August 2026, unless a different deadline applies. Businesses paying by Direct Debit should allow sufficient time for HMRC to collect the payment.

19 October 2026 – PAYE, employee and employer National Insurance contributions, student loan deductions and Construction Industry Scheme deductions are due for the month ended 5 October 2026 if payment is made by post.

19 October 2026 – Deadline for submitting the CIS300 monthly return for the month ended 5 October 2026.

22 October 2026 – Electronic payments of PAYE, National Insurance contributions, student loan deductions and CIS deductions are due for the month ended 5 October 2026.

22 October 2026 – Electronic payment deadline for tax and Class 1B National Insurance contributions due under a PAYE Settlement Agreement for the 2025–26 tax year. The deadline is 19 October 2026 if payment is not made electronically.

31 October 2026 – Deadline for submitting a paper Self Assessment tax return for the year ended 5 April 2026. Taxpayers who miss the paper filing deadline can normally file online by 31 January 2027 instead.

31 October 2026 – Corporation Tax returns are due for companies with an accounting period ending 31 October 2025.

31 October 2026 – Companies House accounts are due for private companies with an accounting period ending 31 January 2026. Different deadlines apply to a company’s first accounts.

31 October 2026 – Plastic Packaging Tax returns and payments are due for the quarter ended 30 September 2026 where the business is registered for the tax.

1 November 2026 – Corporation Tax payment is due for companies with an accounting period ending 31 January 2026, unless the company is required to make quarterly instalment payments.

7 November 2026 – VAT returns and payments are normally due for accounting periods ending 30 September 2026, unless a different deadline applies. Businesses paying by Direct Debit should allow sufficient time for HMRC to collect the payment.

19 November 2026 – PAYE, employee and employer National Insurance contributions, student loan deductions and Construction Industry Scheme deductions are due for the month ended 5 November 2026 if payment is made by post.

19 November 2026 – Deadline for submitting the CIS300 monthly return for the month ended 5 November 2026.

22 November 2026 – Electronic payments of PAYE, National Insurance contributions, student loan deductions and CIS deductions are due for the month ended 5 November 2026. As 22 November 2026 falls on a Sunday, businesses should arrange payment early enough for the cleared funds to reach HMRC by the deadline.

30 November 2026 – Corporation Tax returns are due for companies with an accounting period ending 30 November 2025.

30 November 2026 – Companies House accounts are due for private companies with an accounting period ending 28 February 2026. Different deadlines apply to a company’s first accounts.

1 August 2026 – Due date for Corporation Tax due for the year ended 31 October 2025.

19 August 2026 – PAYE and NIC deductions due for the month ended 5 August 2026. (If you pay electronically, the due date is 22 August 2026.)

19 August 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 August 2026.

19 August 2026 – CIS tax deducted for the month ended 5 August 2026 is payable by today.

1 September 2026 – Due date for Corporation Tax due for the year ended 30 November 2025.

19 September 2026 – PAYE and NIC deductions due for the month ended 5 September 2026. (If you pay electronically, the due date is 22 September 2026.)

19 September 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 September 2026.

19 September 2026 – CIS tax deducted for the month ended 5 September 2026 is payable by today.

1 July 2026 – Due date for corporation tax due for the year ended 30 September 2025.

6 July 2026 – Complete and submit forms P11D return of benefits and expenses and P11D(b) return of Class 1A NICs for 2025-26.

19 July 2026 – Pay Class 1A NICs for 2025-26 (by the 22 July 2026 if paid electronically).

19 July 2026 – PAYE and NIC deductions due for month ended 5 July 2026. (If you pay your tax electronically the due date is 22 July 2026).

19 July 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 July 2026. 

19 July 2026 – CIS tax deducted for the month ended 5 July 2026 is payable by today.

1 August 2026 – Due date for corporation tax due for the year ended 31 October 2025.

19 August 2026 – PAYE and NIC deductions due for month ended 5 August 2026. (If you pay your tax electronically the due date is 22 August 2026)

19 August 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 August 2026. 

19 August 2026 – CIS tax deducted for the month ended 5 August 2026 is payable by today.

1 June 2026 – Due date for corporation tax due for the year ended 31 August 2025.

19 June 2026 – PAYE and NIC deductions due for month ended 5 June 2026. (If you pay your tax electronically the due date is 22 June 2026).

19 June 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 June 2026. 

19 June 2026 – CIS tax deducted for the month ended 5 June 2026 is payable by today.

1 July 2026 – Due date for corporation tax due for the year ended 30 September 2025.

6 July 2026 – Complete and submit forms P11D return of benefits and expenses and P11D(b) return of Class 1A NICs.

19 July 2026 – Pay Class 1A NICs (by the 22 July 2026 if paid electronically).

19 July 2026 – PAYE and NIC deductions due for month ended 5 July 2026. (If you pay your tax electronically the due date is 22 July 2026).

19 July 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 July 2026. 

19 July 2026 – CIS tax deducted for the month ended 5 July 2026 is payable by today.

1 May 2026 – Due date for corporation tax due for the year ended 30 July 2025.

19 May 2026 – PAYE and NIC deductions due for month ended 5 May 2026. (If you pay your tax electronically the due date is 22 May 2026).

19 May 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 May 2026. 

19 May 2026 – CIS tax deducted for the month ended 5 May 2026 is payable by today.

31 May 2026 – Ensure all employees have been given their P60s for the 2025/26 tax year.

1 June 2026 – Due date for corporation tax due for the year ended 31 August 2025.

19 June 2026 – PAYE and NIC deductions due for month ended 5 June 2026. (If you pay your tax electronically the due date is 22 June 2026).

19 June 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 June 2024. 

19 June 2026 – CIS tax deducted for the month ended 5 June 2026 is payable by today.

1 April 2026 – Due date for corporation tax due for the year ended 30 June 2025.

19 April 2026 – PAYE and NIC deductions due for month ended 5 April 2026 (If you pay your tax electronically the due date is 22 April 2026).

19 April 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 April 2026.

19 April 2026 – CIS tax deducted for the month ended 5 April 2026 is payable by today.

30 April 2026 – 2024-25 tax returns filed after this date will be subject to an additional £10 per day late filing penalty for a maximum of 90 days.

1 May 2026 – Due date for corporation tax due for the year ended 30 July 2025.

19 May 2026 – PAYE and NIC deductions due for month ended 5 May 2026. (If you pay your tax electronically the due date is 22 May 2026).

19 May 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 May 2026.

19 May 2026 – CIS tax deducted for the month ended 5 May 2026 is payable by today.

31 May 2026 – Ensure all employees have been given their P60s for the 2025/26 tax year.

1 March 2026 – Due date for Corporation Tax due for the year ended 31 May 2025.

2 March 2026 – Self-Assessment tax for 2024-25 paid after this date will incur a 5% surcharge unless liabilities are cleared by 1 April 2026, or an agreement has been reached with HMRC under their time to pay facility by the same date.

19 March 2026 – PAYE and NIC deductions due for month ended 5 March 2026 (If you pay your tax electronically the due date is 22 March 2026).

19 March 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 March 2026.

19 March 2026 – CIS tax deducted for the month ended 5 March 2026 is payable by today.

1 April 2026 – Due date for corporation tax due for the year ended 30 June 2025.

19 April 2026 – PAYE and NIC deductions due for month ended 5 April 2026. (If you pay your tax electronically the due date is 22 April 2026).

19 April 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 April 2026.

19 April 2026 – CIS tax deducted for the month ended 5 April 2026 is payable by today.

30 April 2026 – 2024-25 tax returns filed after this date will be subject to an additional £10 per day late filing penalty for a maximum of 90 days.

1 February 2026 – Due date for Corporation Tax payable for the year ended 30 April 2025.

19 February 2026 – PAYE and NIC deductions due for month ended 5 February 2026. (If you pay your tax electronically the due date is 22 February 2026)

19 February 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 February 2026.

19 February 2026 – CIS tax deducted for the month ended 5 February 2026 is payable by today.

1 March 2026 – Due date for Corporation Tax due for the year ended 31 May 2025.

2 March 2026 – Self-Assessment tax for 2024-25 paid after this date will incur a 5% surcharge unless liabilities are cleared by 1 April 2026, or an agreement has been reached with HMRC under their time to pay facility by the same date.

19 March 2026 – PAYE and NIC deductions due for month ended 5 March 2026 (If you pay your tax electronically the due date is 22 March 2026).

19 March 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 March 2026.

19 March 2026 – CIS tax deducted for the month ended 5 March 2026 is payable by today.

1 January 2026 – Due date for Corporation Tax due for the year ended 31 March 2025

19 January 2026 – PAYE and NIC deductions due for month ended 5 January 2026. (If you pay your tax electronically the due date is 22 January 2026).

19 January 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 January 2026.

19 January 2026 – CIS tax deducted for the month ended 5 January 2026 is payable by today.

31 January 2026 – Last day to file 2024-25 self-assessment tax returns online.

31 January 2026 – Balance of self-assessment tax owing for 2024-25 due to be settled on or before today unless you have elected to extend this deadline by formal agreement with HMRC. Also due is any first payment on account for 2025-26.

1 February 2026 – Due date for Corporation Tax payable for the year ended 30 April 2025.

19 February 2026 – PAYE and NIC deductions due for month ended 5 February 2026. (If you pay your tax electronically the due date is 22 February 2026)

19 February 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 February 2026.

19 February 2026 – CIS tax deducted for the month ended 5 February 2026 is payable by today.