HMRC deadlines calendar 2026/27
The key HMRC and Companies House deadlines for Poles and Polish businesses in the UK – in one place. Each deadline shows how many days are left, and one click adds it to your calendar.
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31OctoberOct2026Self Assessment
Paper Self Assessment return for 2025/26
Last day for a paper return. Online you have until 31 January 2027. Source: GOV.UK
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7NovemberNov2026Making Tax Digital
MTD for Income Tax – 2nd quarterly update (MTD users only)
Applies to taxpayers within Making Tax Digital for Income Tax – from 6 April 2026, self-employed people and landlords with income over £50,000 (period 6 July – 5 October). It does not apply to anyone else. Source: GOV.UK
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18NovemberNov2026Ltd companies
Companies House – final stage of identity verification roll-out
The final stage of the 12-month roll-out of mandatory identity verification (from 18.11.2025) is under way. There is no single deadline for everyone: a director gives their personal code in the company’s next confirmation statement; a PSC who is not a director – within the first 14 days of their birth month; a PSC who is also a director – within 14 days of the confirmation statement date. Check your deadline in the Companies House register. Source: GOV.UK
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30DecemberDec2026Self Assessment
Self Assessment online – paying a debt through your PAYE code
File by this date if you want to pay a debt of up to £3,000 through deductions from your pay. Source: GOV.UK
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31JanuaryJan2027Self Assessment
Self Assessment online for 2025/26 and payment
Online return, balancing payment for 2025/26 and 1st payment on account for 2026/27. Source: GOV.UK
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7FebruaryFeb2027Making Tax Digital
MTD for Income Tax – 3rd quarterly update
Period 6 October – 5 January. Source: GOV.UK
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5AprilApr2027Everyone
End of the 2026/27 tax year
Last day to use annual allowances and limits (e.g. ISA, pension contributions). Source: GOV.UK
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6AprilApr2027Making Tax Digital
New tax year 2027/28 – MTD from £30,000
Making Tax Digital for Income Tax covers people with business and property income over £30,000. Source: GOV.UK
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7MayMay2027Making Tax Digital
MTD for Income Tax – 4th quarterly update
Period 6 January – 5 April. Source: GOV.UK
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31MayMay2027
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6JulyJul2027Employers
P11D and P11D(b) – benefits in kind
Reporting employee benefits (e.g. company car) for 2026/27. Source: GOV.UK
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22JulyJul2027Employers
Class 1A NI – electronic payment
Payment of the employer’s contribution on benefits reported on the P11D(b). Source: GOV.UK
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31JulyJul2027Self Assessment
2nd payment on account for 2026/27
The second payment on account in Self Assessment. Source: GOV.UK
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7AugustAug2027Making Tax Digital
MTD for Income Tax – 1st update for 2027/28
Period 6 April – 5 July 2027. Source: GOV.UK
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5OctoberOct2027Self Assessment
Registering for Self Assessment for 2026/27
Deadline for people who must file a return for the first time (e.g. a new business, rental income). Source: GOV.UK
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31JanuaryJan2028Self Assessment
Self Assessment / MTD final declaration for 2026/27
Return and balancing payment for 2026/27 and 1st payment on account for 2027/28. Source: GOV.UK
Regular deadlines – monthly and yearly
- PAYE (employers): FPS report on or before payday; you pay tax and NI by the 22nd of the month (electronic payment) for the tax month ending on the 5th.
- VAT: return and payment within 1 month and 7 days of the end of the accounting period (usually a quarter).
- Corporation Tax (companies): payment 9 months and 1 day after the end of the financial year; CT600 return within 12 months.
- Companies House: a private company’s annual accounts within 9 months of the end of the financial year; a confirmation statement at least once every 12 months, with 14 days to file.
Legal basis
- Taxes Management Act 1970 – notifying Self Assessment (s. 7), the return (s. 8), payments on account and balancing payment (ss. 59A, 59B), Corporation Tax payment dates (s. 59D).
- Income Tax (PAYE) Regulations 2003 – PAYE, RTI reports, P60 and employer payment deadlines.
- Companies Act 2006 – accounts (s. 442) and confirmation statements (s. 853A).
- Economic Crime and Corporate Transparency Act 2023 – mandatory identity verification at Companies House.
- Finance Act 2009, Schedules 55 and 56 – penalties for late returns and payments.
What to do now
- Add upcoming deadlines to your calendar on your phone – the button by each deadline creates a file that works in Google, Apple and Outlook.
- A late Self Assessment return means an immediate £100 penalty, even if there is no tax to pay; after 3 months daily penalties are added – penalties (GOV.UK).
- Company director? Check whether you already have an identity verification code from Companies House (GOV.UK One Login).
- Can’t pay on time? Contact HMRC before the deadline – you can agree a payment plan (Time to Pay) – difficulty paying (GOV.UK).
Important: the deadlines cover typical situations. Other dates may apply, e.g. with a non-standard company financial year or a different VAT period. Always check your HMRC and Companies House accounts. This is not tax advice.
Sources: GOV.UK – Self Assessment deadlines · HMRC – MTD deadlines · Companies House – identity verification
Background: City of London, photo Matt Brown / Wikimedia Commons, CC BY 2.0 · Law as at 25 October 2026
