Key takeaways
- The 2025 to 2026 Self Assessment deadline is Sunday 31 January 2027; the second payment on account for 2026 to 2027 is due on 31 July 2027.
- From 6 April 2027, sole traders and landlords with 2025 to 2026 qualifying income over £30,000 must use Making Tax Digital for Income Tax.
- The National Living Wage for workers aged 21 and over rises to £13.21 an hour on 1 April 2027.
- From 6 April 2027, employers must payroll company cars, vans, fuel and medical benefits instead of reporting them on a P11D.
- Employers must give staff their P60 by 31 May 2027 and report expenses and benefits by 6 July 2027; Class 1A NIC is due by 22 July.
- The Business Asset Disposal Relief lifetime limit falls from £1 million to £500,000 from 6 April 2027.
- Every month, electronic PAYE is due on the 22nd and CIS returns on the 19th; VAT is due one month and seven days after each period ends.
The UK tax calendar for 2027 has three peaks: Self Assessment on 31 January, the new tax year on 6 April, and the October registration and paper return dates. April 2027 is unusually busy, with Making Tax Digital reaching the £30,000 group, compulsory payrolling of some benefits and several Budget 2026 changes. This page lists every key date in order, with the weekday.
Dates that repeat every month
Three deadlines come round every month or quarter. They are the ones most often missed.
| Tax | Deadline | Notes |
|---|---|---|
| PAYE and NIC | 22nd of the next tax month | Cheques must reach HMRC by the 19th |
| CIS returns | 19th of each month | For the tax month ending on the 5th |
| VAT returns | 1 month and 7 days after the period | Does not move for weekends |
Corporation Tax for companies with profits up to £1.5 million is due 9 months and 1 day after the period end. The Company Tax Return is due 12 months after it. Our filing deadline calculator works out the dates for any year end.
January to March 2027
The first quarter is dominated by Self Assessment and the run-up to the new tax year.
| Date | Deadline |
|---|---|
| Fri 1 Jan | 50% main rate first-year allowance; unfair dismissal after six months |
| Sun 31 Jan | 2025 to 2026 Self Assessment returns and payments |
| Sun 7 Feb | MTD for Income Tax update for the period to 5 January |
| March 2027 | Fire and rehire protections start |
| Wed 31 Mar | End of the Corporation Tax financial year |
The Self Assessment deadlines page confirms 11:59pm on 31 January 2027 for online returns and payment. As it is a Sunday, slower payments must reach HMRC by Friday 29 January. See deadlines for January 2027 for the full month.
April 2027: the new tax year
The 2027 to 2028 tax year starts on Tuesday 6 April 2027. Most Budget 2026 changes start then or on 1 April.
| Date | Change |
|---|---|
| Thu 1 Apr | National Living Wage £13.21; capital allowance writing-down rate cut to 12% for companies |
| Mon 5 Apr | End of the 2026 to 2027 tax year |
| Tue 6 Apr | MTD for Income Tax for qualifying income over £30,000 |
| Tue 6 Apr | Payrolling of cars, vans, fuel and medical benefits becomes compulsory |
| Tue 6 Apr | BADR lifetime limit cut to £500,000; Trading Allowance rises to £3,000 |
| Tue 6 Apr | Mileage rate above 10,000 miles rises to 35p |
| April 2027 | Bereavement leave and action plans for large employers |
These measures come from the Budget 2026 overview of tax legislation and rates, paragraphs 1.5, 1.24, 1.33, 1.42 and 2.7. The new minimum wage rates are on GOV.UK: £13.21 for 21 and over, £11.27 for 18 to 20, and £8.31 for under 18s and apprentices.
Who joins Making Tax Digital in April 2027?
You must start if your qualifying income on your 2025 to 2026 return is over £30,000. HMRC’s eligibility guidance sets the threshold at £20,000 from April 2028. Check yours with the MTD checker or read the £30,000 threshold guide.
May to August 2027
Payroll year-end reporting and the second payment on account fall in this period.
| Date | Deadline |
|---|---|
| Fri 7 May | MTD update for the full 2026 to 2027 year |
| Mon 31 May | P60s to employees (also a bank holiday) |
| Thu 1 Jul | Fuel duty 5p cut ends, rates uprated by RPI |
| Tue 6 Jul | Expenses and benefits reported to HMRC |
| Thu 22 Jul | Class 1A NIC paid electronically (cheques by 19 July) |
| Sat 31 Jul | Second payment on account for 2026 to 2027 |
| Sat 7 Aug | First MTD update for 2027 to 2028 |
GOV.UK’s payroll annual reporting page gives 31 May for P60s and 6 July for expenses and benefits. The P11D(b) penalty is £100 per 50 employees for each month late. Estimate the 31 July bill with the payments on account calculator.
September to December 2027
The autumn brings Self Assessment registration and the paper return deadline for 2026 to 2027.
| Date | Deadline |
|---|---|
| Tue 5 Oct | Register for Self Assessment for 2026 to 2027 |
| Fri 22 Oct | PAYE Settlement Agreement tax and Class 1B NIC due |
| Sun 31 Oct | Paper Self Assessment returns for 2026 to 2027 |
| October 2027 | VAT liability for some online marketplace sales; flexible working reforms |
| Sun 7 Nov | MTD update for the period to 5 October |
| Thu 30 Dec | Online return deadline to pay through your tax code |
| Fri 31 Dec | Report 2026 to 2027 gains through the real-time CGT service |
The 2026 to 2027 online return is then due on 31 January 2028. Christmas Day and Boxing Day 2027 fall on a weekend, so the bank holidays are Monday 27 and Tuesday 28 December.
Bank holidays in 2027
England and Wales have eight bank holidays in 2027: 1 January, 26 and 29 March (Easter), 3 May, 31 May, 30 August, and 27 and 28 December. Scotland also has Monday 4 January. HMRC payment deadlines that fall on a bank holiday usually need the money to arrive on the working day before, unless you pay by Faster Payments.
What is not yet confirmed?
Some 2027 dates are still provisional. The government says all future Employment Rights Act dates may change, and the zero hours measures have no date at all. The Budget says the new Securities Transfer Tax starts in late 2027, without an exact date. Our Employment Rights Act timeline tracks the employment dates.
What to do now
- Add the monthly PAYE, CIS and VAT dates to your practice calendar for all of 2027.
- Identify clients over £30,000 for MTD and sign them up before April.
- Tell employer clients about compulsory payrolling of benefits from 6 April 2027.
- Review disposals planned for 2027 against the £500,000 BADR limit.
Frequently asked questions
When is the Self Assessment deadline in 2027?
Online returns and payments for 2025 to 2026 are due by 31 January 2027. The second payment on account for 2026 to 2027 is due on 31 July 2027.
When does the 2027 to 2028 tax year start?
On Tuesday 6 April 2027. The 2026 to 2027 tax year ends on Monday 5 April 2027.
Who has to use Making Tax Digital from April 2027?
Sole traders and landlords with qualifying income over £30,000 on their 2025 to 2026 return must use it from 6 April 2027.
What is the National Living Wage from April 2027?
£13.21 an hour for workers aged 21 and over from 1 April 2027, up from £12.71.
When are P60s and P11Ds due in 2027?
P60s must reach employees by 31 May 2027. Expenses and benefits must be reported to HMRC by 6 July 2027.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.
- Budget 2026: overview of tax legislation and rates (HM Treasury)
- Self Assessment tax returns: deadlines (GOV.UK)
- Making Tax Digital for Income Tax: send quarterly updates (GOV.UK)
- PAYE and payroll: annual reporting (GOV.UK)
- National Minimum Wage and National Living Wage rates (GOV.UK)
- UK bank holidays (GOV.UK)