HomeHMRC Deadlines Calendar 2025/26
Self Assessment (sole traders + directors)
| Deadline | What's due |
|---|
| 5 October 2026 | Register for Self Assessment if you started self-employment in 2025/26 |
| 31 October 2026 | Paper Self Assessment for 2025/26 (rarely used) |
| 31 January 2027 | Online SA for 2025/26 + pay balancing tax + 1st payment on account for 2026/27 |
| 31 July 2027 | 2nd payment on account for 2026/27 |
VAT (VAT-registered businesses)
| Deadline | What's due |
|---|
| 1 month + 7 days after each quarter end | Quarterly VAT return + payment via MTD-compatible software |
| Rolling | Register within 30 days of crossing £90k rolling 12-month turnover |
Corporation Tax (limited companies)
| Deadline | What's due |
|---|
| 9 months + 1 day after year end | Pay Corporation Tax |
| 12 months after year end | File CT600 with HMRC |
| 9 months after year end | File annual accounts at Companies House |
Companies House (limited companies)
| Deadline | What's due |
|---|
| Confirmation statement | Within 14 days of the review period end (annually) |
| Annual accounts | 9 months after year end |
| Directors + PSC changes | Within 14 days of change |
PAYE (employers)
| Deadline | What's due |
|---|
| 19th of each month | Pay PAYE + NI (by post) — 22nd if paying electronically |
| 19 April | Final Full Payment Submission for the previous tax year |
| 31 May | P60s to employees |
| 6 July | P11D to HMRC + employees |
| 22 July | Pay Class 1A NI on benefits |
Related: Client Onboarding Checklist — UK Freelancer — from FreelanceToolkit UK.
Related: New Freelancer Starter Pack — UK 2025/26 — from FreelanceToolkit UK.
Related: UK Self Assessment Checklist 2025/26 — from FreelanceToolkit UK.
Related: UK Tax Rates Reference 2025/26 — from FreelanceToolkit UK.