Tax Calendar
Key Tax Dates - Employers
The below shows the upcoming tax payment and filing deadlines that you should be aware of. It is important to remain abreast of these deadlines to avoid penalty and interest charges. Calendar of key tax deadlines – Employers
| Task | Period | Deadline | Note |
|---|---|---|---|
| Employers PAYE/NIC payment and CIS returns & payment due | 05/04/2027 (month) | 19/04/2027* | * Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/08/2027 (month) | 19/08/2027* | * Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/11/2027 (month) | 19/11/2027* | * Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/03/2028 (month) | 19/03/2028* | * Due on 22nd if paid electronically |
| Changes to advisory fuel rates | 01/09/2026 - 30/11/2026 | 01/09/2026 | Previous rates can be used until 30/09/2026 if desired. |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/10/2027 (month) | 19/10/2027* | * Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/09/2027 (month) | 19/09/2027* | * Due on 22nd if paid electronically |
| PAYE settlement agreement application deadline | 05/04/2027 (year) | 05/07/2027 | |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/02/2028 (month) | 19/02/2028* | * Due on 22nd if paid electronically |
| Deadline for P11D and P11Db forms to be submitted to HMRC. | 05/04/2027 (year) | 06/07/2027 | |
| Update employee records and payroll software for new tax year | For the 2028/29 tax year | From 6 April 2028 (or earlier if required by payroll software provider) | |
| Changes to advisory fuel rates | 01/12/2026 - 28/02/2027 | 1/12/2026 | Previous rates can be used until 31/12/2026 if desired. |
| Payment for Class 1B NICs (on PAYE Settlement Agreement) due to HMRC | 05/04/2027 (year) | 19/10/2027* | * Due on 22nd if paid electronically |
| Give each employee a P60 for 2026/27 | 05/04/2027 (year) | 31/05/2027 | |
| Changes to advisory fuel rates | 01/06/2026 - 31/08/2026 | 01/06/2026 | Previous rates can be used until 30/06/2026 if desired. |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/01/2028 (month) | 19/01/2028* | * Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/06/2027 (month) | 19/06/2027* | * Due on 22nd if paid electronically |
| Changes to advisory fuel rates | 01/03/2027 - 31/05/2027 | 01/03/2027 | Previous rates can be used until 31/03/2027 if desired. |
| Class 1A NICs payment due to HMRC | 05/04/2027 (year) | 19/07/2027* | * Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/12/2027 (month) | 19/12/2027* | * Due on 22nd if paid electronically |
| Deadline for notifying HMRC of shares & share options awarded to employees | 05/04/2027 (year) | 06/07/2027 | |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/05/2027 (month) | 19/05/2027* | * Due on 22nd if paid electronically |
| Employers PAYE/NIC payment and CIS returns & payment due | 05/07/2027 (month) | 19/07/2027* | * Due on 22nd if paid electronically |
| Mandatory payrolling of benefits in kind: Cars, vans, car fuel, van fuel and medical benefits must be payrolled in 2027/28 | 2027/28 tax year | 05/04/2027 | Other benefits can be payrolled voluntarily, provided the employer registers before 05/04/2027 |
| P11D information for 2026/27 to be given to employees where relevant | 05/04/2027 (year) | 06/07/2027 |
Key Tax Dates - Individuals
| Task | Tax year | Deadline | Note |
|---|---|---|---|
| Deadline for submitting update for 6 October 26 – 5 January 2028 quarter (for those mandated into MTD in 2027/28) | 2027/28 | 07/02/2028 | This is also deadline for submitting calendar-quarter update for 1 October – 31 December 2027 |
| Paper tax return filing deadline | 2026/27 | 31/10/2027 | |
| Due date for second payment on account for 2026/27 | 2026/27 | 31/07/2027 | |
| Online return filing deadline, if you wish for HMRC to collect tax due of up to £3,000 via your 2028/29 tax code | 2026/27 | 30/12/2027 | |
| Making Tax Digital for Income Tax is mandated for individual taxpayers with turnover from self employment or property over £30,000 in 2025/26 | 2027/28 | 06/04/2027 | Requires digital record-keeping and quarterly income tax reporting for mandated individuals |
| Deadline for submitting update for 6 July – 5 October 2027 quarter (for those mandated into MTD in 2027/28) | 2027/28 | 07/11/2027 | This is also deadline for submitting calendar-quarter update for 1 July – 30 September 2027 |
| Deadline for submitting update for 6 April – 5 July 2027 quarter (for those mandated into MTD in 2027/28) | 2027/28 | 07/08/2027 | This is also deadline for submitting calendar-quarter update for 1 April – 30 June 2027 |
| Making Tax Digital for Income Tax is mandated for individual taxpayers with turnover from self employment or property over £20,000 in 2026/27 | 2028/29 | 06/04/2028 | Requires digital record-keeping and quarterly income tax reporting for mandated individuals |
| Deadline for notifying HMRC of chargeability, if not already within Self-Assessment | 2026/27 | 05/10/2027 | |
| Online return filing deadline, payment of tax for 2026/27 and first payment on account for 2027/28 | 2026/27 | 31/01/2028 |
Key Tax Dates - Corporation tax CT600
NB – Please talk to us if you prepare financial statements of more or less than 12 months in length or have annual profits in excess of £1.5m. If limited companies pay interest, royalties or similar payments, income tax is deducted from these payments at 20% and is reported to HMRC using form CT61 according to the timetable set out below:
| Accounting period end | CT600 filling date | Corporation tax payment date |
|---|---|---|
| 31/03/2027 | 31/03/2028 | 01/01/2028 |
| 31/10/2026 | 31/10/2027 | 01/08/2027 |
| 31/08/2026 | 31/08/2027 | 01/06/2027 |
| 30/06/2026 | 30/06/2027 | 01/04/2027 |
| 30/09/2026 | 30/09/2027 | 01/07/2027 |
| 31/05/2026 | 31/05/2027 | 01/03/2027 |
| 31/01/2027 | 31/01/2028 | 01/11/2027 |
| 31/07/2026 | 31/07/2027 | 01/05/2027 |
| 31/12/2026 | 31/12/2027 | 01/10/2027 |
| 29/02/2027 | 28/02/2028 | 01/12/2027 |
| 30/11/2026 | 30/11/2027 | 01/09/2027 |
| 30/04/2026 | 30/04/2027 | 01/02/2027 |
Key Tax Dates - Corporation tax CT61
| Reporting period | CT61 and payment deadline |
|---|---|
| 01/10/2027 - 31/12/2027 | 14/01/2028 |
| 01/01/2027 - 31/03/2027 | 14/04/2027 |
| Reporting period | CT61 and payment deadline |
| 01/07/2027 - 30/09/2027 | 14/10/2027 |
| 01/04/2027 - 30/06/2027 | 14/07/2027 |
Key Tax Dates - VAT registered businesses
Different return and payment deadlines apply for those that file annual returns or those that are required to make payments on account. Fuel scale charges are updated each year on 1 May.
| Quarterly/monthly VAT return period end | Return and payment deadline |
|---|---|
| 31/12/2027 | 07/02/2028 |
| 30/06/2027 | 07/08/2027 |
| 31/10/2027 | 07/12/2027 |
| 31/08/2027 | 07/10/2027 |
| 30/09/2027 | 07/11/2027 |
| 30/11/2027 | 07/01/2028 |
| 29/02/2027 | 07/04/2027 |
| 30/04/2027 | 07/06/2027 |
| 31/01/2028 | 07/03/2028 |
| 31/07/2027 | 07/09/2027 |
| 31/03/2027 | 07/05/2027 |
| 31/05/2027 | 07/07/2027 |
