Self Assessment Online Filing Deadline
Deadline to file your 2024/25 Self Assessment tax return online with HMRC.
Self AssessmentSA Tax Payment & 1st Payment on Account
Balancing payment for 2024/25 plus first payment on account for 2025/26 due.
Self AssessmentPAYE Monthly Remittance
PAYE and NIC payments for month ended 5 January 2026 due (22nd if paying electronically).
PAYEPAYE Monthly Remittance
PAYE and NIC payments for month ended 5 February 2026 (22nd electronically).
PAYECorporation Tax Return Filing (Year End 31 Mar 2025)
Companies with 31 March 2025 year-end must file CT600 with HMRC by today.
Corp TaxVAT Return & Payment — Quarter Ended 31 Jan
Quarterly VAT return and payment due for periods ending 31 January 2026.
VATPAYE Monthly Remittance
PAYE and NIC payments for month ended 5 March 2026.
PAYEEnd of 2025/26 Tax Year
Last day of the 2025/26 tax year. Final opportunity to use annual allowances (ISA, pension, CGT).
Self AssessmentStart of 2026/27 Tax Year
New personal allowances, NIC thresholds and rates come into effect.
PAYEFinal PAYE Remittance for 2025/26
Last PAYE/NIC payment for the 2025/26 tax year (month ended 5 April).
PAYEP60 Issue Deadline
Employers must provide P60 forms to all employees who were employed on 5 April 2026.
PAYEVAT Return — Quarter Ended 31 March
Quarterly VAT return and payment due for periods ending 31 March 2026.
VATP11D & P11D(b) Filing Deadline
Employers must file P11D returns reporting benefits in kind for 2025/26.
PAYESecond Payment on Account
Second Self Assessment payment on account for 2025/26 tax year due.
Self AssessmentVAT Return — Quarter Ended 31 May
Quarterly VAT return and payment due for periods ending 31 May 2026.
VATPAYE Monthly Remittance
PAYE and NIC payments for month ended 5 August 2026.
PAYECT Payment — Year End 31 Dec 2025 (Small Co.)
Corporation tax payment due for companies with 31 December 2025 year-end (9 months + 1 day).
Corp TaxPaper Self Assessment Filing Deadline
Deadline to submit your 2025/26 Self Assessment return on paper (online deadline is 31 January).
Self AssessmentVAT Return — Quarter Ended 31 August
Quarterly VAT return and payment due for periods ending 31 August 2026.
VATCT Return Filing — Year End 31 Jan 2026
Corporation tax return (CT600) filing deadline for companies with 31 January 2026 year-end.
Corp TaxPAYE Coding Notice Adjustment Option
Deadline to opt to have a SA underpayment collected via PAYE coding rather than direct payment.
Self AssessmentVAT Return — Quarter Ended 31 October
Quarterly VAT return and payment due for periods ending 31 October 2026.
VAT