UK Tax Deadlines Calendar
Never miss an HMRC deadline. Complete calendar of Self Assessment, Corporation Tax, VAT, and PAYE deadlines for the 2025/26 tax year.
Next Major Deadline
31 January 2026
Online Self Assessment deadline for 2024/25 tax year. File your return AND pay any tax owed by this date to avoid penalties.
Self Assessment Deadlines
Key dates for individuals filing Self Assessment tax returns, including self-employed, landlords, and those with complex tax affairs.
Register for Self Assessment (first time)
Registration
Paper tax return deadline for 2024/25
Filing
Online filing deadline if you want HMRC to collect tax through PAYE
Filing
Online tax return deadline & payment for 2024/25
Filing & Payment
Second payment on account for 2025/26
Payment
PAYE & Employer Deadlines
Deadlines for employers running payroll, including monthly PAYE submissions and annual returns.
PAYE, NI, and student loan payments due (or 22nd if paying electronically)
P60s must be given to employees for 2024/25
P11D and P11D(b) deadline for 2024/25 benefits
Class 1A NI payment on benefits deadline
VAT Deadlines
VAT registration thresholds and return filing deadlines for VAT-registered businesses.
VAT return and payment deadline (monthly/quarterly)
Register for VAT once turnover exceeds £90,000
VAT Registration Threshold 2025/26
You must register for VAT if your taxable turnover exceeds £90,000 in any 12-month period, or you expect to exceed this in the next 30 days alone.
Corporation Tax Deadlines
Key deadlines for limited companies filing Corporation Tax returns and making payments.
Company Tax Return (CT600) filing deadline
FilingCorporation Tax payment deadline
PaymentLarge companies (profits over £1.5m) pay in instalments
PaymentLate Filing & Payment Penalties
- 1 day late£100
- 3 months late£10/day (max £900)
- 6 months late5% of tax or £300
- 12 months lateAdditional 5% or £300
- 30 days late5% of tax unpaid
- 6 months lateAdditional 5%
- 12 months lateAdditional 5%
- InterestBase rate + 2.5%
Frequently Asked Questions
Calculate Your Tax Liability
Know exactly how much tax you owe before the deadline. Use our calculator to plan your payments.
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Last updated: December 2025 | Tax year 2025/26 | Source: HMRC