Tax Year 2026 / 2027
We are here to guide you through any issues and achieve the best outcome possible. Here are the key personal tax, payroll and Making Tax Digital dates for the year, with what each one means and who it applies to.
HMRC rates & allowances 2025/26
Full Tax Planning Checklist ›Key dates for 2026 / 2027
Each date links to the services that help most. Passed dates are faded and the next deadline is highlighted.
New tax year & tax returns issued
WhatTax Returns are sent out by HMRC. Making Tax Digital for Income Tax starts for qualifying income over £50,000.
WhoMost individuals receive their paper returns unless they file online. Landlords and the self-employed in MTD must keep digital records.
Final payroll submission for 2025-2026
WhatFinal Full Payment Submission (FPS) or Employer Payment Summary (EPS) for 2025-2026 must reach HMRC under Real Time Information. This replaced the old P35 and P14s.
WhoAll Employers need to abide by this.
P60s issued
WhatP60s issued, providing details of your taxable pay and tax paid for 2025-2026.
WhoAll employees, pensioners who receive an income from previous employers pension scheme or private pension plan.
P11Ds issued
WhatP11Ds issued, providing details of your taxable fringe benefits and expenses for the tax year. P11D(b) and Class 1A National Insurance are due to HMRC by the same date.
WhoEmployees and Directors receiving job related benefits, and their employers.
Second payment on account
What2nd payment on account for 2025-2026 tax year due.
WhoTaxpayers who make payments on account.
First MTD quarterly update
WhatFirst quarterly update under Making Tax Digital for Income Tax, for the quarter to 5 July 2026.
WhoSelf-employed and landlords required to join MTD from 6 April 2026.
Register for self assessment
WhatAdvise tax office of new un-taxed income or change of status.
WhoThose who start to receive untaxed income during 2025-2026 tax year or who have changed from employed to self-employment.
Paper tax return deadline
WhatIf you send in a paper tax return, it must reach HMRC by midnight on 31 October.
WhoTax payers who want HMRC to calculate their tax.
Second MTD quarterly update
WhatQuarterly update under Making Tax Digital for Income Tax, for the quarter to 5 October 2026.
WhoSelf-employed and landlords in MTD for Income Tax.
Online filing to pay through your tax code
WhatFile online by 30 December if you want tax owed of under £3,000 collected through your PAYE tax code.
WhoEmployees and pensioners who also file a self assessment return.
Online filing & payment deadline
WhatFinal deadline for sending back your tax return & paying any outstanding tax due for 2025-2026. The first payment on account for 2026-2027 is also due.
WhoEveryone who wants to file a tax return for the year ended 05th April 2026.
Third MTD quarterly update
WhatQuarterly update under Making Tax Digital for Income Tax, for the quarter to 5 January 2027.
WhoSelf-employed and landlords in MTD for Income Tax.
Late payment surcharge
WhatApplication of percentage (%) of surcharge by HMRC. A 5% penalty applies to 2025-2026 tax still unpaid 30 days after 31 January.
WhoEveryone who was due to pay tax on 31 Jan 2027 but failed to do so.
Tax year end
WhatLast day to use your 2026-2027 allowances: ISA, pension contributions, CGT annual exempt amount and gifts.
WhoEveryone who wants to plan before the tax year closes.
What happens if you miss a deadline?
Self assessment penalties for 2025-2026 returns and payments.
Late filing
£100 immediately after 31 January, then £10 a day after three months (up to £900), and further penalties of 5% of the tax due or £300 at six and twelve months.
Late payment
5% of the tax unpaid at 30 days, a further 5% at six months and again at twelve months, plus interest from the due date.
Making Tax Digital
Taxpayers in MTD for Income Tax are under the new points-based late submission penalties and the new late payment penalty rules.
Get ready for your deadlines
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Related services and insights
Dates are for the 2026-2027 tax year and are based on our understanding of HMRC rules. Where a deadline falls on a weekend, check HMRC guidance. This page gives general information only.
