Deadlines and dates 2026

Income tax self assessment (ITSA): deadline for online submission of tax returns for tax year ended 5 April 2025.

ITSA: deadline for paying ‘balancing payments’ for tax year ended 5 April 2025 and the first payment on account for tax year ended 5 April 2026.

ITSA: deadline to amend a 2023/24 tax return.

ITSA: deadline to file an outstanding 2023/24 return to avoid a further tax-geared penalty.

Tax credits: last day to renew tax credits for 2025/26 (if the 31 July 2025 deadline was missed and the claimant can show good cause) or to provide final income figures for 2024/25 (if renewal was done by 31 July 2025 using an estimate).

Trusts: deadline for registering trusts on HMRC’s Trust Registration Service (TRS) if the trust has not been required to register previously, it was created before 6 April 2021, and: 

• the trust is registered for ITSA and it was liable for income tax or capital gains tax (CGT) in 2024/25 for the first time since the introduction of the TRS; or
• if a trust was liable to inheritance tax (IHT), stamp duty land tax (SDLT), stamp duty reserve tax (SDRT), land and buildings transactions tax (LBTT) (Scotland) and land transactions tax (LTT) (Wales) in 2024/25.

Trusts: deadline for updating the TRS where there was a tax consequence in 2024/25 and a notifiable change before 6 April 2025 to additional information taxable trusts are required to provide. Tax consequence includes income tax, CGT, IHT, SDLT, SDRT, LBTT and LTT. If there is no tax consequence, then an update is required by 31 January after the end of tax year in which the trustees do have a UK tax liability. Changes are possible on a voluntary basis.

ITSA: penalty charged where 2024/25 tax return was not filed on time and was issued before 1 November 2025. Automatic £10 daily penalties apply to returns filed on paper on or after today (where the filing date was 31 October).

ITSA: further late filing penalties apply to outstanding 2023/24 tax returns. For returns filed online, the further penalty is the greater of £300 or a percentage of the tax showing on the return.

ITSA: third late payment penalty due of 5% of any 2023/24 income tax, CGT and class 2 and 4 NIC due on 31 January 2024 that is not paid by today. 

ITSA: 5% penalty imposed on 2024/25 income tax, CGT and class 2 and 4 NIC not paid by today. The penalty can be avoided if a time to pay arrangement is agreed in advance.

ATED: deadline to amend returns and pay any outstanding tax for the year 1 April 2024 to 31 March 2025.

Last day of the 2025/26 tax year: deadline for various tax claims and elections.

CGT: last day to make disposals to use the 2025/26 CGT annual exemption.

IHT: deadline for utilising IHT exemptions for 2025/26 (and any excess from 2024/25).

Pensions: deadline to make a contribution to qualify for tax relief in 2025/26.

First day of the 2026/27 tax year.

Income tax: dividend ordinary and upper rates increased by 2 percentage points.

Making Tax Digital (MTD) for income tax: Sole traders and landlords with turnover/rent from those activities of £50,000 or more required to keep digital records and submit quarterly updates from 6 April 2026 (1 April if election made to report for calendar quarters).

CGT: rates of CGT increased for gains attracting business asset disposal relief or investors’ relief (from 14% to 18%).

IHT: reform of agricultural property relief and business property relief.

ATED: deadline to submit returns and pay the tax for the year 1 April 2026 to 31 March 2027. If a relief applies, this is also the deadline to submit a relief declaration return. These returns are based on the 1 April 2022 revaluation if the property was held on 1 April 2022 and a revaluation trigger has not occurred since that date.

ITSA: further late filing penalties apply to outstanding 2024/25 tax returns. Automatic £10 daily penalties apply for returns filed online on or after today. For returns filed on paper, the further penalty is the greater of £300 or 5% of the tax showing on the return.

US tax: deadline for US expatriates to file 2025 US federal tax returns if they have not obtained a filing extension. If more time is needed, an extension can be obtained to 15 October 2026. If tax is due, interest accrues from 15 April 2026 until the tax is paid.

Non-resident landlords: deadline for 2025/26 returns of rent paid by agents to non-resident landlords and of tax deducted by tenants from rents paid direct to non-resident landlords.

ITSA: deadline for second self assessment payment on account for tax year ended 5 April 2026.

ITSA: further late filing penalties apply to outstanding 2024/25 tax returns. For returns filed online, the further penalty is the greater of £300 or 5% of the tax showing on the return.

ITSA: a second late payment penalty due of 5% of any 2024/25 income tax, CGT and class 2 and 4 NIC due on 31 January 2026 that is not paid by today.

MTD for income tax: Deadline for submission of the quarterly update for the quarter ended 5 July (or 30 June if election made to report for calendar quarters) under MTD for income tax.

ITSA: deadline to notify chargeability for income tax/capital gains tax for 2025/26 if not registered for ITSA.

Pensions: deadline for pension administrators to give a pension savings statement to scheme members if their pension inputs in the scheme in 2025/26 exceed the annual allowance.

US tax: deadline for US expatriates to file 2025 US tax returns if they have obtained a filing extension.

ITSA: deadline for paper submission of tax returns for the tax year ended 5 April 2026 to be received by HMRC. Returns filed after this date should be filed online to avoid a late filing penalty. Note that it is not possible to displace a paper return that has been filed late by filing online.

ITSA: further late filing penalties apply to outstanding 2024/25 paper tax returns. The further penalty is the greater of £300 or a percentage of the tax showing on the return.

MTD income tax: Deadline for submission of the quarterly update for the quarter ended 5 October (or 30 September if election made to report for calendar quarters) under MTD for income tax.

ITSA: deadline for online submission of self assessment tax returns for tax year ended 5 April 2026 for HMRC to collect tax through PAYE codes where the taxpayer owes less than £3,000.

1 January

Reform of UK law in relation to transfer pricing, permanent establishment and diverted profits tax for accounting periods beginning on or after 1 January 2026.

Introduction of a new first year allowance (FYA) of 40% for main rate expenditure. The new FYA will have reduced restrictions compared to other FYAs.

Business tax: deadline for intermediaries with a worker providing services to small clients outside of the public sector to make corrections to the 2024/25 employer return and pay outstanding PAYE and class 1 NIC to qualify for the concession under which penalties are not charged for failing to make final returns by the normal due date.

CTSA: deadline for returns for accounting periods ended 31 January 2025 to reach HMRC.

NIC: last day HMRC will accept an application to defer class 1 NIC for 2025/26. Applications made after that date and before 6 April 2026 will only be considered by HMRC with the agreement of the employer(s). 

CTSA: deadline for returns for accounting periods ended 28 February 2025 to reach HMRC.

Company tax: final date for reclaim of tax paid by a close company on a loan to a participator if loan repaid during the financial year ended 31 March 2022.

CTSA: deadline for returns for accounting periods ended 31 March 2025 to reach HMRC.

Reduction in the rate of the writing down allowance for main rate plant and machinery from 18% to 14% (6 April for income tax purposes).

Increase in penalties for a failure to deliver a company tax return where the filing date is on or after 1 April 2026.

Employers: deadline to register to payroll benefits from 2026/27.

NIC: deadline to pay voluntary class 2 for 2019/20.

19 April

Employers: deadline to make a final payroll report for 2025/26 using a full payment submission (FPS).

30 April

CTSA: deadline for returns for accounting periods ended 30 April 2025 to reach HMRC.

Automatic exchange of information: returns due for calendar year 2025 in respect of United States Foreign Account Tax Compliance (FATCA), Crown Dependencies and Overseas Territories (CDOT) and the Common Reporting Standard (CRS).

PAYE: last date for giving a form P60 for 2025/26 to each relevant employee who was working for you on 5 April 2026, together with details of payrolled benefits in kind.

Employers: deadline for employees to make good the cost of payrolled private fuel and private credit card expenditure in 2025/26.

CTSA: deadline for returns for accounting periods ended 31 May 2025 to reach HMRC.

CTSA: deadline for returns for accounting periods ended 30 June 2025 to reach HMRC.

PAYE: deadline for employee to reimburse payment made by employer on account of tax in 2025/26 (eg, on employment-related securities). If no reimbursement is made or if it is made after this date, a further tax charge arises.

PAYE: last date for agreeing PAYE settlement agreements for 2025/26.

PAYE: deadline for filing forms P11D, P11D(b) or substitutes for the tax year ending 5 April 2026.

PAYE: last date to give forms P11D to relevant employees.

Employers: deadline to register an employee share scheme that was in place during 2025/26 and to self-certify the scheme if it is a tax-advantaged scheme. Schemes in place prior to 2025/26 should already have been registered.

Employers: deadline for filing employment-related securities returns for 2025/26.

Employers: deadline to file the 2025/26 report of termination payments and benefits where noncash benefits are included in an employee termination package. No report is required where the total value of the settlement is below £30,000.

Employers: deadline for employees to make good the cost of non-payrolled benefits in kind provided in 2025/26. This deadline does not apply to beneficial loans.

Employers: deadline for taxed award scheme providers in 2025/26 to provide form P443 certificates to recipients showing details of the award and tax paid under a higher rate scheme and make returns of awards made to HMRC on forms P35(TAS) and P440. This is generally used by third parties who provide taxable benefits to someone else’s employee.

Employers: deadline for a close company to elect that all beneficial loans to a director be treated as a single loan for calculating 2025/26 benefits-in-kind (s187, ITEPA 2003).

Employers: deadline to make a return of relevant benefits provided in 2025/26 to retired employees under an employer-financed retirement benefits scheme. Such benefits are taxable unless provided from a registered pension scheme or covered by one of the exemptions.

PAYE: deadline to pay outstanding class 1A NIC for tax year ended 5 April 2026. Postal payment must reach the HMRC Accounts Office by 19 July and electronic payments be cleared in HMRC’s bank account by 22 July.

31 July

CTSA: deadline for returns for accounting periods ended 31 July 2025 to reach HMRC.

Employers: 5% penalty applies to 2025/26 class 1A NIC not paid by 18 August for payments by cheque and 21 August for electronic payments.

CTSA: deadline for returns for accounting periods ended 31 August 2025 to reach HMRC.

CTSA: deadline for returns for accounting periods ended 30 September 2025 to reach HMRC.

New duty on vaping products.

Employers: deadline for paying PAYE settlement agreement tax/class 1B NIC liabilities for 2025/26. Postal payments must reach HMRC Accounts Office by 19 October and electronic payments be cleared in HMRC’s bank account by 22 October.

CTSA: deadline for returns for accounting periods ended 31 October 2025 to reach HMRC.

Employers: 5% penalty applies to 2025/26 PAYE settlement agreement tax/class 1B NIC not paid by 18 November for payments by cheque and 21 November for electronic payments.

CTSA: deadline for returns for accounting periods ended 30 November 2025 to reach HMRC.

CTSA: deadline for returns for accounting periods ended 31 December 2025 to reach HMRC.