Tax and accounting deadlines for December 2026

The main UK tax and accounting deadlines in December 2026 are Corporation Tax on 1 December, VAT returns on 7 December, CIS returns on the 19th, electronic PAYE on the 22nd, the 30 December cut-off for paying Self Assessment through your tax code, and Company Tax Returns and Companies House accounts on 31 December. Two bank holidays, 25 and 28 December, shorten the month. This calendar lists every date with its weekday.

December 2026 deadline calendar

VAT on 7 December

VAT returns and payments are due one calendar month and seven days after the end of the period. For a quarter ended 31 October 2026, that is Monday 7 December. GOV.UK’s VAT return guidance says the deadline does not move for weekends, and the payment must clear HMRC’s account by then.

PAYE and CIS before Christmas

Employer payments are due by the 22nd of the next tax month if paid electronically. Cheques must reach HMRC by the 19th, according to GOV.UK.

• Electronic PAYE: due Tuesday 22 December. Bacs takes three working days, so on our count a Bacs payment should go by Thursday 17 December.
• Cheques: must arrive by the 19th, which is a Saturday. Post well before then.
• CIS monthly returns: due by 19 December for the tax month 6 November to 5 December. The late return penalty is £100 at one day late, £200 at two months and £300 or 5% of deductions at six months.

Payroll teams should also check HMRC helpline opening hours before the holidays. HMRC had not published its Christmas 2026 hours when we checked.

Self Assessment: the 30 December cut-off

If you owe less than £3,000 for 2025 to 2026 and already pay tax through PAYE, file online by 30 December to have HMRC collect it through your 2027 to 2028 tax code. GOV.UK says you cannot make a part payment to get under £3,000. The paper deadline for this was 31 October.

After 30 December, the full bill is due by 31 January 2027. See paying Self Assessment through your tax code. Pensioners with income over £35,000 should also check for the Winter Fuel Payment charge on their return.

Corporation Tax and Companies House

Corporation Tax is due nine months and one day after the period end for companies with profits up to £1.5 million. A period ended 31 March 2026 gives Friday 1 January 2027, a bank holiday. GOV.UK says the payment must then reach HMRC on the last working day before, which is Thursday 31 December, unless you pay by Faster Payments.

• Company Tax Returns are due 12 months after the period end, so 31 December for periods ended 31 December 2025.
• Companies House accounts for private companies are due nine months after the accounting reference date, so 31 December for 31 March 2026 year ends. Penalties start at £150 and reach £1,500 if accounts are over six months late.
• Strike-off objections must use the Companies House online service from 1 December. Companies House no longer accepts them by email. See strike-off objections online.

See Corporation Tax payment deadlines.

Other dates to diarise

• 31 December, Capital Gains Tax. If you are not in Self Assessment, report 2025 to 2026 gains through the real-time service by this date.
• 31 December, non-UK VAT refunds. Form VAT65A claims for 1 July 2025 to 30 June 2026 must reach HMRC.
• 31 December, vaping duty. Last day to affix transitional duty stamps.
• 1 January 2027, capital allowances. The main rate first-year allowance rises to 50%.

What to do now

1. Pay PAYE, VAT and Corporation Tax before 24 December if the office closes for Christmas.
2. Remind PAYE clients with small bills about the 30 December cut-off.
3. Check Companies House filing dates for every 31 March year end client.
4. Book January capacity now. The 31 January 2027 deadline follows straight after the holidays.

Last month’s dates are in deadlines for November 2026.

Frequently asked questions

When is the VAT deadline in December 2026?

For VAT quarters ended 31 October 2026, the return and payment are due on Monday 7 December 2026.

When are PAYE payments due in December 2026?

Electronic payments are due by Tuesday 22 December. Cheques must reach HMRC by the 19th, which is a Saturday.

What is the 30 December Self Assessment deadline?

It is the last date to file online if you want HMRC to collect a bill under £3,000 through your tax code. You must already pay tax through PAYE.

When must I pay Corporation Tax for a 31 March 2026 year end?

The due date is 1 January 2027, a bank holiday, so the payment must reach HMRC by 31 December 2026 unless you use Faster Payments.

What are the bank holidays in December 2026?

Christmas Day on Friday 25 December and the Boxing Day substitute day on Monday 28 December. New Year’s Day is Friday 1 January 2027.