UK Tax Year Dates and Tax Returns Deadlines for 2025/2026

Wrapping your head around UK tax year dates and tax return deadlines is more important than many people realise. Miss a deadline, and you could face late filing penalties, interest charges, and unnecessary stress. Whether you’re employed, self-employed, landlord, or run a limited company, the tax calendar affects when you report income and pay HMRC.

The UK tax year runs differently from the calendar year, which often confuses people. Many people assume deadlines in December or March, but HMRC works to a completely different schedule. If you know the actual dates, you can get organised, stay on top of deadlines, and avoid any last-minute rush.

This guide explains the UK tax year dates and tax returns deadlines for 2025/2026 tax year in simple terms. Know the key dates, what they mean, and what action you need to take.

The UK tax year is the 12 month period HMRC uses to work out how much tax you owe. HMRC reviews all your earnings, profits, and certain types of gains during that period. After the year ends, HMRC checks your income to make sure you’ve paid the correct amount of tax.

The standard UK tax year starts on 6th April and ends on 5th April of the following year. For example, the 2025/26 tax year begins on 6th April 2025 and ends on 5th April 2026. Whatever your source of income or employment status, these dates stay the same.

Who Does the UK Tax Year Apply To?

The UK tax year applies to almost everyone who earns money in the UK, including:

• Employees paid through PAYE
• Self employed individuals and freelancers
• Landlords with rental income
• Company directors and business owners
• People with savings, dividends, or capital gains

If you receive income in any form, the tax year dates affect how and when you report it.

Key Periods During the Tax Year 2025/26

• 6 April 2025: The 2025/26 tax year officially begins. From this date, income, expenses, and tax liabilities fall into the 2025/26 tax year.
• 5 April 2026: End of the 2025/26 tax year. Any income or costs after this date belong to the next tax year.
• 19 April 2026: Employers must submit their final payroll report for the 2025/26 tax year to HMRC.
• 31 May 2026: Deadline for employers to give employees their P60. This shows total pay and tax deducted during the 2025/26 tax year.
• 31 July 2026: Second payment on account deadline for anyone who makes advance payments towards their Self Assessment tax bill.
• 5 October 2026: Last date to register for Self Assessment if you became self employed or had untaxed income during the 2025/26 tax year for the first time.
• 31 October 2026: Deadline for submitting paper Self Assessment tax returns for the 2025/26 tax year.
• 31 January 2027: Deadline for filing online Self Assessment tax returns for the 2025/26 tax year and paying any tax owed. This is also the deadline for the first payment on account for the 2026/27 tax year.
• Class 1A National Insurance: If you pay Class 1A National Insurance, quarterly payment deadlines usually fall on 19 July, 19 October, 19 January, and 19 April.
• Capital Gains reporting: If you sell UK property, shares, or other taxable assets, any capital gains usually need to be reported and paid within 60 days of completion.
• Construction Industry Scheme (CIS): Contractors under CIS must submit monthly returns to HMRC by the 19th of each month.

Now, let's explore various taxes, tax year dates for them and tax return deadline for each:

Self Assessment Tax Return

If you’re earning outside of PAYE, you may need to file a Self Assessment tax return. This includes self employed individuals, landlords, company directors, and anyone with untaxed income.

Registering for Self Assessment

Starting out with self-employed income, or receiving untaxed money for the first time in the 2025/26 tax year? You need to register for Self Assessment.

The deadline to register for self-assessment is 5 October 2026. Registering tells HMRC you need to submit a tax return. Once registered, they’ll issue your Unique Taxpayer Reference (UTR) which you need to file your return.

If you miss the registration deadline, you could face a penalty.

Self Assessment Tax Return Filing Deadline

Paper Tax Return Deadline

If you choose to submit a paper tax return, the deadline is 31st October following the end of the tax year. For the 2025/26 tax year, this means paper returns must be filed by 31st October 2026.

Online Tax Return Deadline

‍The deadline for submitting an online tax return is 31st January following the end of the tax year. For the 2024/25 tax year, online returns must be filed by 31st January 2026 and for 2025/26 tax year, online tax return filing deadline is 31st January 2027.

Final Date to Pay Tax Owed

Payments must be made by 31st January 2026 for any tax owed for the 2024/25 tax year. Any tax due for the 2025/26 tax year must be paid by 31 January 2027.

Self Assessment Late Payment/ Filing Penalties

With a generous window of time to file and pay your Self Assessment tax return, there’s actually a lot of people who still end up leaving it too late and getting fined.‍

Need help with your Self Assessment? At GoForma, we offer a Self Assessment Tax Return service for one-off charge of £165 + VAT or it's included in our all-inclusive packages.

Self Assessment Deadlines 2025/26

Self Assessment Payments on Account

Payments on account are advance payments towards your next year's tax bill. HMRC considers your previous Self Assessment tax amount and uses that to estimate what you need to pay. Rather than waiting until the whole amount is due, you pay in two instalments over the following tax year.

Each instalment is usually half of your last tax bill, not including Capital Gains Tax or student loan repayments. After you submit your next tax return, HMRC checks if you’ve paid enough. If you owe more, you pay the extra. If you’ve paid too much, you get a refund.

Payments on account confuse a lot of people, especially if you’re new to Self Assessment. Instead of facing one big tax bill at year’s end, you break it into two payments. This way, you spread the cost out and avoid being hit with everything at once. It’s all about keeping your cash flow steady and avoiding unpleasant surprises.

First Payment on Account Deadline

The first payment on account is due by 31 January after the end of the tax year.

For the 2025/26 tax year, your first payment is due on 31 January 2027. This date also includes any remaining tax you owe for 2025/26, so the first payment might seem quite large.

Second Payment on Account Deadline

The second payment on account is due by 31 July 2027.

This is the second half of your estimated bill for the 2026/27 tax year. It spreads the cost of your tax across the year and reduces the chance of a large bill later on.

Who Needs to Pay Payments on Account?

If your Self Assessment bill was over £1,000 and less than 80% of your tax was collected at source (like through PAYE), you’ll need to make payments on account.

Payments on account often apply to:

• Self employed individuals
• Landlords
• Freelancers and contractors
• People with significant untaxed income

If your income drops or you stop trading, you can ask HMRC to reduce your payments. Make sure not to reduce them too much, as if you underpay, HMRC will charge interest on the difference.

Payments on Account Deadlines 2025/26

PAYE, or Pay As You Earn, is how HMRC collects tax and National Insurance directly from people’s wages and salaries. For most employees, this is handled automatically through payroll, so there’s usually no need to complete a tax return. But for employers, PAYE deadlines are important. If you run payroll and report to HMRC, missing these dates isn’t an option.

Below is the main PAYE dates for the 2025/26 tax year and what they mean.

PAYE Year End

The PAYE year ends on 5 April 2026, which is also the last day of the 2025/26 tax year.

By this date, employers should have processed all payroll payments for the year, including salaries, bonuses, and taxable benefits. Once the tax year ends, employers must send the final payroll details to HMRC using Full Payment Submissions.

P60 Deadline

Employers must provide each employee with a P60 by 31 May 2026.

The P60 shows the total pay and tax deducted during the tax year. Employees use their P60 for things like mortgage applications, checking their tax position, or completing a Self Assessment if required.

If you change jobs during the year, only the employer you work for at the end of the tax year gives you a P60.

P11D and P11D(b) Deadlines

If you provide benefits in kind, such as company cars or private medical insurance, you must report these to HMRC.

P11D forms must be submitted by 6 July 2026.

The P11D(b), which shows the total Class 1A National Insurance owed on those benefits, is also due by 6 July.

Each employee should get a copy of their P11D so they can check what’s been reported and see how it affects their tax.

Employer Payment Deadlines

Employers must send PAYE tax and National Insurance payments to HMRC every month. The deadline is:

• 22nd of the month if paying electronically
• 19th of the month if paying by post

If you run payroll quarterly or have a special arrangement with HMRC, your deadline may be different.

PAYE Deadlines for Employees and Employers

When you run a limited company, your tax deadlines aren’t the same as Self Assessment. Instead, you follow your company’s accounting period, not the regular tax year.

Corporation Tax Accounting Period

Your Corporation Tax accounting period usually matches your company’s financial year. For most companies, that’s 12 months, but your first year may be shorter. The financial year usually lasts 12 months unless the company changes its accounting reference date.

The accounting period starts when your company starts trading and ends on the date your accounts are drawn up to. If you registered your company on June 15th 2025, your first company year would run from June 15th 2025 until June 30th 2026. Your next company financial year would then run from July 1st 2026 until June 30th 2027. If your company accounts run longer than 12 months, you may cover two Corporation Tax periods.

All of your company’s income and allowable expenses during this time are used to work out your Corporation Tax bill.

Corporation Tax Payment Deadline

You must pay your Corporation Tax within 9 months and 1 day after your accounting period ends.

For example, if your accounting period ends on 31 March 2026, you need to pay corporation tax by 1 January 2027.

Filing Your Company Tax Return

Your Company Tax Return (CT600) is due within twelve months after your accounting period ends.

Using the same example, if your period ends on 31 March 2026, file your company tax return by 31 March 2027. The CT600 includes your Corporation Tax calculation and is filed with your company accounts.

Company Accounts Filing Deadline

Limited companies must prepare and file annual accounts with Companies House.

• First year accounts: Due within 21 months of the company’s incorporation date.
• Subsequent accounts: Due within 9 months of the accounting period end.

If your accounting period ends on 31 March 2026, you must file company accounts 9 months after the 31 March 2026 year end.

Confirmation Statement Deadline

Every limited company has to file a Confirmation Statement with Companies House at least once every 12 months. The deadline is 14 days after the anniversary of your company’s incorporation or the date of your last Confirmation Statement.

For instance, if the confirmation statement date is 30th June 2026, the filing deadline would be 14th July 2026.

This statement confirms your company details like directors, shareholders, registered office, share structure, are all up to date. Even if nothing’s changed, you still have to file it on time to keep your records accurate.

Limited Company and Corporation Tax Deadlines

Example: company year end 31 March 2026

VAT, or Value Added Tax is the tax the UK applies to most goods and services. If your business is VAT registered, you add VAT to your sales, collect it from your customers, and then reclaim the VAT you’ve spent on your own business expenses. The difference between what you collect and what you reclaim is what you pay to HMRC, or sometimes, what you get back.

VAT doesn’t work like Income Tax, which runs from 6 April to 5 April. Instead, VAT has its own schedule, with deadlines that come up throughout the year rather than at one fixed point. Your VAT deadlines depend on when you registered or which VAT scheme you’re on.

Who Needs to File and Pay VAT?

VAT returns and payments apply to several types of businesses, including:

• VAT-registered businesses: If a business's taxable turnover exceeds the VAT registration threshold which is £90,000 for 2025/26 tax year, it must register for VAT, charge it on taxable sales, and submit VAT return.
• Voluntarily registered businesses: Businesses with turnover below the threshold may voluntarily register for VAT to reclaim input tax.
• Importers and Exporters: Businesses involved in international trade may need to account for VAT on imports and exports.

VAT Return Periods

1. Quarterly Returns

Most VAT registered businesses file returns every 3 months. Each return covers all the VAT you’ve charged and all the VAT you’ve paid during that period.

HMRC sets your VAT quarters when you register, and usually, they match your business start date or registration month. Common quarterly periods include:

Group 1 VAT quarters

• Quarter ending January, filed and paid by 7 March
• Quarter ending April, filed and paid by 7 June
• Quarter ending July, filed and paid by 7 September
• Quarter ending October, filed and paid by 7 December

Group 2 VAT quarters

• Quarter ending February, filed and paid by 7 April
• Quarter ending May, filed and paid by 7 July
• Quarter ending August, filed and paid by 7 October
• Quarter ending November, filed and paid by 7 January

Group 3 VAT quarters

• Quarter ending March, filed and paid by 7 May
• Quarter ending June, filed and paid by 7 August
• Quarter ending September, filed and paid by 7 November
• Quarter ending December, filed and paid by 7 February

2. Annual Returns

Some businesses opt for the annual accounting scheme, just one return for the whole year.

Standard VAT Submission and Payment Deadlines

For quarterly or monthly returns, you have one month and 7 days after the end of each VAT period to submit your return and pay any VAT you owe. So, if your quarter ends on June 30, your deadline is August 7.

If you use the annual scheme, you usually file 2 months after your VAT year ends, with advance payments made during the year.

Missing a deadline can mean interest and penalties under HMRC’s points system.

VAT Deadlines During the 2025/26 Tax Year

Making Tax Digital Requirements

All VAT registered businesses must follow Making Tax Digital rules. That means keeping digital records and submitting returns using MTD compatible software. Spreadsheets are still allowed, but they must link directly into compatible software. You can no longer file VAT returns directly through the HMRC online account.

Using digital tools helps keep your records up to date and makes meeting deadlines in the 2025/26 tax year much easier.

MTD applies to every business registered for VAT, even if your turnover falls below the VAT threshold.

Capital Gains Tax (CGT) applies when you sell or dispose of an asset such as property (excluding your main home), shares, business assets, cryptoassets, and valuable personal items worth over £6,000, like antiques or jewellery, for more than you paid for it. The process for reporting and paying CGT isn’t the same as Income Tax or VAT, so it is important to understand when and how to report and pay gains.

Reporting UK Property Gains

If you sell a UK residential property that is not fully covered by Private Residence Relief, you must report the gain to HMRC.

You must report to HMRC within 60 days of the property sale completion date, not the exchange date. This 60 day reporting rule applies even if you already complete a Self Assessment tax return. You need to submit a separate online CGT property return for this.

Capital Gains Tax Payment Deadlines

The deadline to pay the tax on UK property sales is also 60 days from completion.

For gains on other assets, you don’t need to pay CGT immediately. Instead, you must pay the tax through your usual Self Assessment. For the 2025/26 tax year, the deadline is 31 January 2027. Any CGT owed on those gains is also due by that date.

Capital Gains Tax Deadlines

How to Stay on Top of UK Tax Deadlines

To make tax season less stressful, start by getting organised. A few simple habits can make everything easier - no more rushing at the last minute or missing deadlines.

Use HMRC Online Accounts

HMRC online accounts let you view deadlines, submit returns, and see what you owe, all in one place. It’s like a dashboard for your taxes.

Set Reminders

Add tax deadlines to your calendar and set reminders a few weeks ahead. This gives you time to gather your documents and review your figures, so you’re not scrambling or doubting yourself.

Work With an Accountant

If your situation gets tricky, consider working with a small business accountant. They’ll manage the deadlines, let you know exactly what to do, and help you stay organised. Their support saves time, reduces mistakes, and makes the tax process much less stressful, especially if your finances are complicated.

Get Ready for the Tax Season

Now is the perfect time to act. The earlier you jump in, the easier tax season will be. Note the key dates, set reminders, and gather your records while everything’s still fresh in your mind.

And if you’d rather not handle everything yourself, that’s what we’re here for. Our team of experienced accountants in London can review your tax situation, explain what’s important for you, and keep track of those deadlines so you don’t have to. That way, you can focus on your business or whatever’s next on your agenda.

Book a free consultation with our accountant now to get clear and practical advice on your tax situation. Get a head start now to save time, avoid stress, and make the 2025/26 tax year much easier.

FAQs on Tax Year Dates and Deadlines

When does the UK tax year start and end?

The tax year for 2025/26 in the UK begins on 6th April 2025 and ends on 5th April 2026. This is the standard cycle used for calculating income, expenses, and tax liabilities for individuals and businesses.

When is the last date to file a tax return for 2025/26?

The last date to file a tax return for the 2024/25 tax year depends on how you submit it:

• 31st October 2026 for paper tax returns
• 31st January 2027 for online tax returns

What happens if I miss a tax deadline?

If you miss the tax return deadline, you may face penalties.  Additional penalties are charged for delay, such as daily fines or a percentage of the tax due. Interest is also added to any unpaid tax.

What is the first day you can submit tax returns for the previous year?

You can submit your tax return for the previous tax year starting from 6th April, the first day of the new tax year. For example, tax returns for the 2025/26 tax year can be submitted from 6th April 2025.

Should I submit my tax return early?

Submitting your tax return early has several benefits. It gives you more time to prepare, reduces the risk of missing the deadline, and helps you plan for any tax payments. If you’re due a refund, filing early means you’ll receive it sooner.

Does the tax deadline include making payments?

Not always. Filing a return and paying the tax are often separate steps. In many cases, you submit the file first and pay the tax later. This applies to Self Assessment, PAYE, Corporation Tax, and VAT, where the reporting deadline and the payment deadline do not always fall on the same date.