UK Accounting Calendar 2026 - 2027

Your essential guide for all the key dates and deadlines in the UK Accounting Calendar for 2026/2027

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April 2026	2025/2026 Tax Year Ends
6th	2026/2027 Tax Year Begins
14th	Due date for income tax for the CT61 period to 31 March 2026
19th	Automatic interest is charged where PAYE Tax, Student Loans, Class 1 NI, or CIS deductions are not paid by today
19th	PAYE quarterly payments are due for small employers for periods 6th January 2025 to 5th April 2026
19th	Deadline for employers' final PAYE return to be submitted online for 2025/2026
30th	Corporation Tax Returns filed by companies with 30th April 2025 as year end
May 2026
1st	Due date for payment of Corporation Tax for period ended 31st July 2025
3rd	Deadline for submitting P46 for employees whose car/fuel benefits changed during the quarter to 5th April 2026
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 31st March 2026
14th	Due date for Corporation Tax quarterly instalment for large companies with February, May, August or November Year Ends
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st	Corporation Tax Returns filed by companies with 31st May 2025 as year end
31st	Deadline for forms P60 for 2025/26 to be issued to employees
June 2026
1st	Advisory Fuel Rates
1st	Due date for payment of Corporation Tax for period ended 31st August 2025
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 30th April 2026
14th	Due date for Corporation Tax quarterly instalment for large companies with March, June, September or December Year Ends
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30th	Corporation Tax Returns filed by companies with 30th June 2025 as year end
July 2026
1st	Due date for payment of Corporation Tax for period ended 30th September 2025
5th	Deadline for reaching PAYE Settlement Agreement for 2025/26
6th	Deadline for forms P11D and P11D(b) for 2025/26 to be submitted to HMRC
6th	Deadline for employers to report share incentives for 2025/26
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 31st May 2026
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st	Second Payment on Account 2025/26 due
31st	Corporation Tax Returns filed by companies with 31st July 2025 as year end
August 2026
1st	Due date for payment of Corporation Tax for period ended 31st October 2025
3rd	Deadline for submitting P46 for employees whose car/fuel benefits changed during the quarter to 5th July 2026
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 30th June 2024
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st	Corporation Tax Returns filed by companies with 31st August 2025 as year end
September 2026
1st	New Advisory Fuel Rates (AFR) for company car users
1st	Due date for payment of Corporation Tax for period ended 30th November 2025
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 31st July 2026
14th	Due date for Corporation Tax quarterly instalment for large companies with year end 31st March 2027
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30th	CT61 Quarterly Period ends
30th	Corporation Tax Returns filed by companies with 30th September 2025 as year end
October 2026
1st	Due date for payment of Corporation Tax for period ended 31st December 2025
5th	Deadline for Self Assessment registration to notify HMRC of Income/Capital Gains Tax for 2025/2026
7th	Deadline for VAT returns and payments of Accounting Quarter period ending 31st August 2026
14th	Income Tax due date for CT61 period to 30 September 2026
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st	Corporation Tax Returns filed by companies with 31st October 2025 as year end
31st	Deadline for postal submission of Self Assessment Tax Returns for tax year ended 5th April 2026 to be received by HMRC
November 2026
1st	Due date for payment of Corporation Tax for period ended 31st January 2026
2nd	Deadline for submitting P46 (Car) for quarter ending 5th October 2026
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 30th September 2026
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30th	Corporation Tax Returns filed by companies with 30th November 2025 as year end
December 2026
1st	New Advisory Fuel Rates (AFR) for company car users
1st	Due date for payment of Corporation Tax for period ended 28th February 2026
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 31st October 2026
14th	Due date for Corporation Tax quarterly instalment for large companies with year end 31st March 2027
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st	Due date to file Corporation Tax for companies with 31st December 2025 year end
31st	Due date to file company accounts with Companies House for Limited Companies with 31st March 2025 year end
January 2027
1st	Due date for payment of Corporation Tax for period ended 31st March 2026
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 30th November 2026
14th	Income Tax due date for CT61 period to 31st December 2026
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st	Deadline for filing Self Assessment Tax Returns for tax year ended 5th April 2025 and 2025/2026 Capital Gains Tax
31st	Balancing payment of tax due for 2022/2023 and first Payment on Account for Income Tax for 2022/2023
31st	Due date to file Corporation Tax for companies with 31st January 2026 year end
February 2027
1st	Due date for payment of Corporation Tax for period ended 30th April 2026
2nd	Deadline for submitting P46 (Car) for quarter ending 5th January 2026
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 31st December 2026
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
28th	Due date to file Corporation Tax for companies with 28th February 2026 year end
March 2027
1st	New Advisory Fuel Rates (AFR) for company car users
1st	Due date for payment of Corporation Tax for period ended 31st May 2026
7th	Deadline for VAT Returns and payments of Accounting Quarter period ending 31st January 2026
14th	Due date for Corporation Tax quarterly instalment for large companies with year end 31st March 2026 and 31st December 2026
19th	Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd	Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st	Corporation Tax Returns filed by companies with 31st March 2026 as year end
April 2027
1st	Due date for payment of Corporation Tax for period ended 30th June 2024
5th	2026/2027 Tax Year Ends
6th	2027/2028 Tax Year Begins
19th	Automatic interest is charged where PAYE Tax, Student Loans, Class 1 NI, or CIS deductions are not paid by today
19th	PAYE quarterly payments are due for small employers for periods 6th January 2027 to 5th April 2027
19th	Deadline for employers' final PAYE return to be submitted online for 2026/2027
30th	Corporation Tax Returns filed by companies with 30th April 2026 as year end