United Kingdom · 2026–27
Every deadline your UK practice is accountable for in 2026–27
This is every VAT, PAYE, Corporation Tax and Companies House deadline an UK accounting practice is accountable for in the 2026–27 year — for sole traders, partnerships, limited companies and their VAT and PAYE schemes. Every row carries the GOV.UK page it came from, the sentence that states the obligation, and the date it was last checked against that page; the most recent check was 2 September 2026. Obligations that depend on a client's own accounting period or VAT stagger are published as the rule rather than a single date, because collapsing them into one date would be wrong for most of your clients.
Next up
The next three fixed dates
In 51 days
31 Oct
Self Assessment tax return filed on paper
Individual within Self Assessment, Partner, Trustee
In 143 days
31 Jan
Self Assessment balancing payment paid to HMRC
Individual within Self Assessment
In 143 days
31 Jan
Self Assessment tax return filed online
Individual within Self Assessment, Partner, Trustee
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Every fixed date in this calendar as an .ics, with a reminder seven days and one day before each one. Import it into Google Calendar, Outlook or Apple Calendar.
Download the United Kingdom calendarObligations with no fixed date — those tied to your client's year end, VAT stagger or payday — are in the table below but not in the file. They cannot be dated without knowing whose books they belong to.
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A live feed rather than a snapshot. When we re-verify a date against HM Revenue & Customs and it has moved, your calendar moves with it — which is the only part of this we need your address for.
The full year
Every obligation, with the source beside it.
Some obligations below show a rule rather than a date. That is deliberate. Their deadline depends on your accounting period, VAT stagger, payday or remitter type, so no single calendar date is correct for every business. We publish the rule exactly as the tax authority states it rather than guessing a date that would be wrong for most readers. These obligations cannot appear in the downloadable calendar file for the same reason.
Every United Kingdom filing date, 2026–27
23obligations, each one linked to the page on the tax authority's own site that states it. Nothing here is summarised from a blog.
20 of 23 rows carry a rule, not a date
Some obligations below show a rule rather than a date. That is deliberate. Their deadline depends on your accounting period, VAT stagger, payday or remitter type, so no single calendar date is correct for every business. We publish the rule exactly as the tax authority states it rather than guessing a date that would be wrong for most readers. These obligations cannot appear in the downloadable calendar file for the same reason.
Showing 23 of 23 obligations — 3 with a fixed date, 20that depend on your client's own dates.
| Obligation | Due | Applies to | Frequency | Penalty if missed | Source |
|---|---|---|---|---|---|
| VAT Return submitted and VAT paid under Making Tax Digital | No fixed dateOne calendar month and 7 days after the end of the VAT accounting period. The same date is the deadline for the payment to reach HMRC. | VAT-registered business | Quarterly | Points-based late submission penalty: a penalty point per late return, then a £200 penalty at the threshold and a further £200 for each subsequent late submission while at the threshold. | gov.uk— VAT Return submitted and VAT paid under Making Tax Digital, opens on gov.uk in a new tabSource wording“The deadline for submitting your return online is usually one calendar month and 7 days after the end of an accounting period. This is also the deadline for paying HMRC” |
| Full Payment Submission (FPS) sent to HMRC under Real Time Information | No fixed dateOn or before the employees' payday, using the usual date the employees are paid | Employer operating PAYE | Period-relative | Not stated by the source | gov.uk— Full Payment Submission (FPS) sent to HMRC under Real Time Information, opens on gov.uk in a new tabSource wording“Send the FPS on or before your employees' payday, even if you pay HMRC quarterly instead of monthly.” |
| Employer Payment Summary (EPS) sent to HMRC | No fixed dateBy the 19th of the following tax month | Employer operating PAYE claiming a reduction (e.g. statutory pay), Employer who paid no employees in a tax month | Period-relative | Not stated by the source | gov.uk— Employer Payment Summary (EPS) sent to HMRC, opens on gov.uk in a new tabSource wording“Send an EPS by the 19th of the following tax month for HMRC to apply any reduction (for example statutory pay) on what you'll owe from your FPS” |
| PAYE tax and National Insurance paid to HMRC - monthly payer | No fixed dateThe 22nd of the next tax month if paying electronically; if paying by cheque through the post, it must reach HMRC by the 19th of the month | Employer operating PAYE | Monthly | Not stated by the source | gov.uk— PAYE tax and National Insurance paid to HMRC - monthly payer, opens on gov.uk in a new tabSource wording“the 22nd of the next tax month if you pay monthly [...] If you pay by cheque through the post, it must reach HMRC by the 19th of the month.” |
| PAYE tax and National Insurance paid to HMRC - quarterly payer | No fixed dateThe 22nd after the end of the quarter (quarters end 5 July, 5 October, 5 January, 5 April); the 19th if paying by post | Employer operating PAYE who usually pays less than £1,500 per month | Quarterly | Not stated by the source | gov.uk— PAYE tax and National Insurance paid to HMRC - quarterly payer, opens on gov.uk in a new tabSource wording“the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter” |
| Final payroll report (FPS) of the tax year sent to HMRC | No fixed dateOn or before the employees' last payday of the tax year (tax year ends 5 April) | Employer operating PAYE | Annual | Not stated by the source | gov.uk— Final payroll report (FPS) of the tax year sent to HMRC, opens on gov.uk in a new tabSource wording“Send your final payroll report of the year [next cell, same table row] On or before your employees' payday” |
| P60 given to each employee employed on the last day of the tax year | No fixed dateBy 31 May following the end of the tax year (the tax year ends on 5 April) | Employer operating PAYE | Annual | Not stated by the source | gov.uk— P60 given to each employee employed on the last day of the tax year, opens on gov.uk in a new tabSource wording“Give your employees a P60 [...] By 31 May” |
| P11D and P11D(b) filed — expenses and benefits reported, employee copies given, and total Class 1A National Insurance reported | No fixed dateBy 6 July after the end of the tax year (the tax year ends on 5 April). The same 6 July deadline covers all three tasks: reporting expenses and benefits, giving employees a copy of the information, and reporting the total Class 1A National Insurance owed. | Employer providing expenses or benefits in kind | Annual | £100 per 50 employees for each month or part month the P11D(b) is late | gov.uk— P11D and P11D(b) filed — expenses and benefits reported, employee copies given, and total Class 1A National Insurance reported, opens on gov.uk in a new tabSource wording“Deadline after the end of the tax year [...] Report expenses and benefits [...] 6 July [...] Give your employees a copy of the information [...] 6 July [...] Report the total Class 1A National Insurance you owe [...] 6 July [...] You’ll get a penalty of £100 per 50 employees for each month or part month your P11D(b) is late. [...] You’ll also be charged penalties and interest if you’re late paying HM Revenue and Customs.” |
| Class 1A National Insurance on expenses and benefits paid to HMRC | No fixed dateBy 22 July each year for the previous tax year, or by 19 July if paying by post or by cheque. If the deadline falls on a weekend or bank holiday the payment must reach HMRC on the last working day of the week — it moves BACKWARD to the preceding working day, not forward — unless paying by Faster Payments through online or telephone banking. | Employer providing expenses or benefits in kind | Annual | Not stated by the source | gov.uk— Class 1A National Insurance on expenses and benefits paid to HMRC, opens on gov.uk in a new tabSource wording“You need to pay contributions on work benefits by 22 July each year for the previous tax year. You’ll need to pay by 19 July if paying by post. [...] If the deadline falls on a weekend or bank holiday, your payment must arrive in [...] bank account on the last working day of the week (unless you’re paying by Faster Payments using [...] You may have to pay interest and penalties if your payment is late.” |
| Employment-related securities (ERS) annual return or nil return submitted | No fixed dateBy 6 July following the end of the tax year (the tax year ends on 5 April). A nil return is required if there is nothing to report. | Company operating an employment-related securities scheme or arrangement | Annual | Not stated by the source | gov.uk— Employment-related securities (ERS) annual return or nil return submitted, opens on gov.uk in a new tabSource wording“You must submit a return or nil return by 6 July following the end of the tax year or you may have to pay a penalty.” |
| Self Assessment tax return filed on paper | 31 Oct 2026 | Individual within Self Assessment, Partner, Trustee | Annual | Initial £100 penalty; after 3 months, daily penalties of £10 per day up to £900; after 6 months, a further 5% of the tax due or £300, whichever is greater; after 12 months, another 5% or £300, whichever is greater | gov.uk— Self Assessment tax return filed on paper, opens on gov.uk in a new tabSource wording“HMRC must receive your paper tax return by 11:59pm on 31 October 2026” |
| Self Assessment tax return filed online | 31 Jan 2027 | Individual within Self Assessment, Partner, Trustee | Annual | Initial £100 penalty; after 3 months, daily penalties of £10 per day up to £900; after 6 months, a further 5% of the tax due or £300, whichever is greater; after 12 months, another 5% or £300, whichever is greater | gov.uk— Self Assessment tax return filed online, opens on gov.uk in a new tabSource wording“You must submit your online tax return by 11:59pm on 31 January 2027” |
| Self Assessment balancing payment paid to HMRC | 31 Jan 2027 | Individual within Self Assessment | Annual | 5% of the tax unpaid at 30 days, 6 months and 12 months, plus interest on the amount owed | gov.uk— Self Assessment balancing payment paid to HMRC, opens on gov.uk in a new tabSource wording“You need to pay your Self Assessment tax by 11:59pm on 31 January 2027” |
| Self Assessment payments on account | No fixed dateMidnight on 31 January and midnight on 31 July | Individual within Self Assessment who owed £1,000 or more last year and paid 80% or less of tax owed outside Self Assessment | Period-relative | Not stated by the source | gov.uk— Self Assessment payments on account, opens on gov.uk in a new tabSource wording“These payments are due by midnight on 31 January and 31 July.” |
| Corporation Tax paid to HMRC (taxable profits up to £1.5 million) | No fixed date9 months and 1 day after the end of the accounting period | Company with taxable profits up to £1.5 million | Period-relative | Not stated by the source | gov.uk— Corporation Tax paid to HMRC (taxable profits up to £1.5 million), opens on gov.uk in a new tabSource wording“You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period.” |
| Corporation Tax paid electronically by quarterly instalments — large company (profits at an annual rate of more than £1.5 million but less than £20 million) | No fixed dateFour equal instalments for a 12 month accounting period, due 6 months and 13 days after the first day of the accounting period; 3 months after the first instalment; 3 months after the second instalment (14 days after the last day of the accounting period); and 3 months and 14 days after the last day of the accounting period. Two of the four therefore fall before the accounting period ends. Where the accounting period is less than 12 months the last instalment is due 3 months and 14 days after its last day. Payment must be made electronically. | Company whose profits for the accounting period are at an annual rate of more than £1.5 million but less than £20 million, Threshold divided by the number of associated companies plus the company itself, for accounting periods beginning on or after 1 April 2023 | Quarterly | Not stated by the source | gov.uk— Corporation Tax paid electronically by quarterly instalments — large company (profits at an annual rate of more than £1.5 million but less than £20 million), opens on gov.uk in a new tabSource wording“If your company’s profits for an accounting period are at an annual rate of more than £1.5 million, you must normally pay your Corporation Tax for that period electronically and in instalments. [...] A large company is one whose profits for the accounting period in question are at an annual rate of more than £1.5 million but less than £20 million. [...] For accounting periods of 12 months, you’ll normally pay your Corporation Tax in 4 quarterly instalments, 2 of which are due before the end of your accounting period. [...] If your company has a 12 month accounting period, you need to pay in 4 equal instalments due: [...] 6 months and 13 days after the first day of the accounting period [...] 3 months after the first instalment [...] 3 months after the second instalment (14 days after the last day of the accounting period) [...] 3 months and 14 days after the last day of the accounting period [...] If your company has an accounting period less than 12 months, your last instalment will be due 3 months and 14 days after the last day of your accounting period.” |
| Corporation Tax paid by quarterly instalments — very large company (profits at an annual rate of more than £20 million) | No fixed dateFour equal instalments for a 12 month accounting period, due 2 months and 13 days after the first day of the accounting period, then 3 months after the first instalment, 3 months after the second, and 3 months after the third — the 14th day of months 3, 6, 9 and 12 of the accounting period. All four therefore fall inside the accounting period, one month earlier in the cycle than the ordinary large-company dates. Where the accounting period is shorter than 12 months the rules are applied so the final instalment still falls within it. | Company whose profits for an accounting period beginning on or after 1 April 2019 are at an annual rate of more than £20 million, Threshold proportionately reduced by the number of associated companies including the company itself, for accounting periods beginning on or after 1 April 2023 | Quarterly | Not stated by the source | gov.uk— Corporation Tax paid by quarterly instalments — very large company (profits at an annual rate of more than £20 million), opens on gov.uk in a new tabSource wording“A very large company is one whose profits for the accounting period in question are at an annual rate of more than £20 million. [...] If your company has a 12 month accounting period, you’ll need to pay in 4 equal instalments due: [...] 2 months and 13 days after the first day of the accounting period [...] 3 months after the first instalment [...] 3 months after the second instalment [...] 3 months after the third instalment [...] This will be the 14th day of months 3, 6, 9 and 12 of the accounting period. [...] If your accounting period is shorter than 12 months, the rules apply to ensure that the final instalment payment falls within your accounting period. [...] For accounting periods beginning on or after 1 April 2023, the threshold is proportionately reduced by the number of associated companies a company has including itself.” |
| Company Tax Return (CT600) filed with HMRC | No fixed date12 months after the end of the accounting period it covers | Company within the charge to Corporation Tax | Period-relative | £200 (£100 at 1 day late plus a further £100 at 3 months late), rising to £1,000 each if the return is late 3 times in a row; 10% of unpaid tax at 6 months and a further 10% at 12 months | gov.uk— Company Tax Return (CT600) filed with HMRC, opens on gov.uk in a new tabSource wording“The deadline for your tax return is 12 months after the end of the accounting period it covers.” |
| Annual accounts filed with Companies House - private company | No fixed date9 months from the accounting reference date (the end of the company's financial year) | Private limited company, LLP | Annual | Automatic late filing penalty: £150 up to 1 month late, £375 over 1 and up to 3 months, £750 over 3 and up to 6 months, £1,500 over 6 months; doubled if accounts are filed late in 2 successive financial years | gov.uk— Annual accounts filed with Companies House - private company, opens on gov.uk in a new tabSource wording“9 months from the accounting reference date, for a private company” |
| Annual accounts filed with Companies House - public company | No fixed date6 months from the accounting reference date (the end of the company's financial year) | Public limited company | Annual | Automatic late filing penalty: £750 up to 1 month late, £1,500 over 1 and up to 3 months, £3,000 over 3 and up to 6 months, £7,500 over 6 months; doubled if accounts are filed late in 2 successive financial years | gov.uk— Annual accounts filed with Companies House - public company, opens on gov.uk in a new tabSource wording“6 months from the accounting reference date, for a public company” |
| First annual accounts filed with Companies House | No fixed datePrivate company: within 21 months of the date of incorporation, or 3 months from the accounting reference date, whichever is longer. Public company: within 18 months of the date of incorporation, or 3 months from the accounting reference date, whichever is longer. | Newly incorporated company | One-off | Automatic late filing penalty (see the private/public accounts rows) | gov.uk— First annual accounts filed with Companies House, opens on gov.uk in a new tabSource wording“within 21 months of the date of incorporation for private companies, or 3 months from the accounting reference date (whichever is longer) [...] within 18 months of the date of incorporation for public companies, or 3 months from the accounting reference date (whichever is longer)” |
| Confirmation statement filed with Companies House | No fixed dateWithin 14 days of the end of the review period. The review period ends 12 months after the date of incorporation (first statement) or after the confirmation statement date on the last confirmation statement. | Limited company, LLP | Period-relative | Not stated by the source | gov.uk— Confirmation statement filed with Companies House, opens on gov.uk in a new tabSource wording“The review period ends 12 months after either: the date your company incorporated, if you're filing your first confirmation statement [second bullet, same list] the 'confirmation statement date' on your last confirmation statement” |
| Construction Industry Scheme monthly return sent to HMRC | No fixed dateBy the 19th of every month following the last tax month | CIS contractor | Monthly | £100 at 1 day late; £200 at 2 months; £300 or 5% of the CIS deductions (whichever is higher) at 6 months and again at 12 months; potentially up to £3,000 or 100% of the CIS deductions thereafter | gov.uk— Construction Industry Scheme monthly return sent to HMRC, opens on gov.uk in a new tabSource wording“Send your monthly returns to HMRC by the 19th of every month following the last tax month.” |
Sources: HM Revenue & Customs, Companies House. Every date is checked against the authority's own page before publication. This is a reference, not advice for a specific entity — confirm against your client's own filing profile.
Where the year bites
The months your capacity plan has to survive.
Counted from the fixed dates in the table above — not estimated, and not including the period-relative obligations that land on top of them.
The crunch here is period-relative
No single month carries three or more fixed statutory dates, because most obligations in this jurisdiction key off each client's own accounting period. The crunch is therefore your year-end mix, not the calendar — and it is the harder one to staff for. See what overflow capacity costs.
Or put the work on someone else's payroll
Salt runs compliance work under your firm's brand, to your review standard. White-label capacity in United Kingdom.
Provenance
Last verified: 2 September 2026
Every row is checked against the primary source below and re-checked at least every 90 days. No date on this page is written from memory: a row without a source URL, a verbatim quote and a verification date cannot be published, because the build refuses it.
- HM Revenue & Customs
https://www.gov.uk/government/organisations/hm-revenue-customs
- Companies House
https://www.gov.uk/government/organisations/companies-house
Capacity, not headcount
Book the months you already know will hurt.
Send us the client list and the year-ends. You get scope, price and a start date in writing within one business day — before the crunch, not during it.