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Tax Year Dates 2025/26 for UK Businesses
If you’re a business owner, sole trader, or limited company director, the tax year dates 2025/26 should be front and centre in your diary right now. We’re in the final weeks of the current tax year and there are important deadlines coming up that you cannot afford to miss.
This guide covers every key date from April 2026 through to December 2026. Whether you need to know when does the tax year end UK, what happens after the new tax year begins, or when your next VAT return is due, you’ll find it all here.
Tax rules can change, so always speak to a qualified accountant if you’re unsure how a specific deadline applies to your situation.
When Does the UK Tax Year Start and End?
The tax year start date in the UK is always 6 April. The tax year-end date in the UK is always 5 April the following year. So the UK tax year 2025/26 ends on 5 April 2026, which is just weeks away.
When does the tax year end UK? For the current year, the answer is 5 April 2026. After that, the 2026/27 tax year begins immediately on 6 April 2026, bringing fresh allowances, thresholds, and obligations.
When is the new tax year UK? It’s 6 April every year, without exception. Here’s a quick reference:
- Current tax year end: 5 April 2026
- New tax year starts: 6 April 2026
- Current tax year dates UK: 2025/26
The UK’s tax year structure often surprises people new to self-employment or running a limited company. Most countries align their tax years with the calendar year, but the UK’s dates go back centuries. Understanding when the tax year start UK and what changes when it does, helps you plan your finances properly rather than reacting at the last minute.
Tax Year Dates 2025/26: Key Upcoming Deadlines
The dates below cover all the major HMRC and Companies House deadlines from April 2026 through December 2026. These span both the final days of the current tax year dates 2025/26 and the opening months of the new 2026/27 tax year.
April 2026
- 5 Apr: End of the uk tax year 2025/26. Final day to use remaining allowances, ISA contributions, pension contributions, and capital gains tax exemptions all reset after this date.
- 6 Apr: Start of the 2026/27 tax year. New income tax thresholds, National Insurance rates, and personal allowances take effect.
- 7 Apr: VAT quarterly return due for period ending 28 Feb 2026 (quarters ending Feb, May, Aug, Nov).
- 19 Apr: Deadline for the final full payment submission (FPS) for the 2025/26 payroll year if paying by cheque.
- 22 Apr: Monthly deadline for electronic PAYE, NIC, and CIS remittance to HMRC.
May 2026
- 3 May: Deadline for employers to issue P60s to all current employees (covering the 2025/26 tax year).
- 7 May: VAT quarterly return due for period ending 31 Mar 2026 (quarters ending Jan, Apr, Jul, Oct).
- 22 May: Monthly deadline for electronic PAYE, NIC, and CIS remittance to HMRC.
- 31 May: Final day for P60s to reach employees, if you’ve not issued them yet, this is your hard deadline.
June 2026
- 7 Jun: VAT quarterly return due for period ending 30 Apr 2026 (quarters ending Feb, May, Aug, Nov).
- 22 Jun: Monthly deadline for electronic PAYE, NIC, and CIS remittance to HMRC.
July 2026
- 6 Jul: Deadline to submit P11D and P11D(b) forms to HMRC covering expenses and benefits provided to employees during the 2025/26 tax year.
- 7 Jul: VAT quarterly return due for period ending 31 May 2026 (quarters ending Mar, Jun, Sep, Dec).
- 19 Jul: Deadline for Class 1A NIC payment by cheque.
- 22 Jul: Monthly deadline for electronic PAYE, NIC, and CIS remittance to HMRC. Also the electronic payment deadline for Class 1A NIC.
- 31 Jul: Second payment on account for self-assessment (for the 2025/26 tax year).
August 2026
- 7 Aug: VAT quarterly return due for period ending 30 Jun 2026 (quarters ending Mar, Jun, Sep, Dec).
- 22 Aug: Monthly deadline for electronic PAYE, NIC, and CIS remittance to HMRC.
September 2026
- 7 Sep: VAT quarterly return due for period ending 31 Jul 2026 (quarters ending Jan, Apr, Jul, Oct).
- 22 Sep: Monthly deadline for electronic PAYE, NIC, and CIS remittance to HMRC.
- 30 Sep: Deadline to file accounts with Companies House for accounting year ending 31 Dec 2025.
October 2026
- 1 Oct: Corporation tax payment due for accounting year ending 31 Dec 2025.
- 5 Oct: Self-assessment registration deadline for anyone who became self-employed during the 2025/26 tax year and hasn’t yet registered with HMRC.
- 7 Oct: VAT quarterly return due for period ending 31 Aug 2026 (quarters ending Feb, May, Aug, Nov).
- 22 Oct: Monthly deadline for electronic PAYE, NIC, and CIS remittance to HMRC.
- 31 Oct: Self-assessment paper filing deadline for the 2025/26 tax year.
November 2026
- 7 Nov: VAT quarterly return due for period ending 30 Sep 2026 (quarters ending Mar, Jun, Sep, Dec).
- 22 Nov: Monthly deadline for electronic PAYE, NIC, and CIS remittance to HMRC.
December 2026
- 7 Dec: VAT quarterly return due for period ending 31 Oct 2026 (quarters ending Jan, Apr, Jul, Oct).
- 22 Dec: Monthly deadline for electronic PAYE, NIC, and CIS remittance to HMRC.
- 30 Dec: Self-assessment deadline to opt for HMRC to collect tax via your PAYE tax code, rather than making a lump sum payment in January (available to those with employment or pension income alongside self-employment).
- 31 Dec: Deadline to file accounts with Companies House for accounting year ending 31 Mar 2026.
Self-Assessment Deadlines Coming Up in 2026
If you’re self-employed, the tax year dates 2025/26 that matter most after April are the self-assessment milestones. The 2025/26 tax return covers income earned between 6 April 2025 and 5 April 2026 but you don’t have to file it until later in the year.
Key Self-Assessment Dates for 2025/26
- 5 October 2026: Registration deadline for anyone who became self-employed during 2025/26 and hasn’t yet told HMRC
- 31 October 2026: Paper self-assessment filing deadline for 2025/26
- 30 December 2026: Deadline to have tax collected via PAYE code (if eligible)
- 31 January 2027: Online filing deadline and balancing payment (note: this falls outside the scope of this guide but worth noting)
The 30 December option is worth exploring if you also receive income from employment or a pension. It spreads the tax you owe across your monthly pay rather than requiring a single January payment. Not everyone qualifies, so check with your accountant.
Our self-assessment service is built for sole traders and self-employed individuals who want this handled properly. And if you’re unsure whether you need to file at all, our guide Do I Need to Register for Self Assessment? walks through the criteria clearly.
Corporation Tax and Companies House Deadlines
For limited companies, the tax year dates 2025/26 work differently. Corporation tax deadlines follow your company’s accounting period rather than the standard 6 April to 5 April cycle. That said, there are two significant upcoming deadlines that affect many companies.
September 2026: Companies House Filing
If your company’s accounting year ended on 31 December 2025, your accounts must reach Companies House by 30 September 2026. Filing late triggers financial penalties and creates a public record of non-compliance.
Our accounts preparation service covers year-end accounts through to Companies House submission.
October 2026: Corporation Tax Payment
For companies with a 31 December 2025 year-end, corporation tax is due by 1 October 2026, that’s 9 months and 1 day after the period ended. Interest accrues daily on late payments, so there’s no benefit in waiting.
Our guide on whether all businesses pay corporation tax is worth reading if you’re unsure about your company’s liability.
December 2026: Companies House Filing for March Year-Ends
If your accounting year ended 31 March 2026, your Companies House accounts are due by 31 December 2026. With the new tax year starting 6 April 2026, this is one of the first major year-end deadlines you’ll face in the 2026/27 cycle.
If you run a limited company and want someone to manage all of this for you, our limited company accountants cover the full compliance cycle.
VAT Deadlines: April to December 2026
VAT returns are due 1 month and 7 days after your VAT period ends. All submissions must go through MTD-compatible software.
Every VAT return follows the same rule regardless of your stagger group: your return is due by the 7th of the month, one month after your period closes. Check your stagger group if you’re unsure when your quarters fall.
Missing a VAT deadline can trigger HMRC compliance reviews on top of the late payment penalty. Our VAT returns service handles everything from preparation to submission.
Payroll Deadlines: April to December 2026
The 22nd of every month is the electronic payment deadline for PAYE, National Insurance Contributions, and CIS deductions. If you pay by cheque, the deadline is the 19th.
Three annual dates also need to go in your diary. P60s must reach all employees by 31 May 2026. P11D and P11D(b) forms are due to HMRC by 6 July 2026. Class 1A NIC must be paid electronically by 22 July 2026.
Our payroll services take this off your hands entirely, and our payroll year-end checklist is worth bookmarking if you manage payroll yourself.
How to Stay on Top of the Tax Year Dates
The best time to organise your tax deadlines is before the new tax year begins but the second best time is right now.
Here’s what we recommend to every client at this stage of the year:
- Set calendar reminders for every date in this guide before 6 April 2026
- Check your VAT stagger group so you know exactly when your quarterly returns fall
- Confirm your company’s accounting period end date and map your corporation tax and Companies House deadlines
- Set aside funds for your July payment on account if you’re self-employed
- Review your bookkeeping records now, don’t leave it until October or January
How ARB Can Help
ARB works with sole traders, limited companies, landlords, and employers across Essex and London, managing VAT, payroll, corporation tax, self-assessment, and Companies House filings so nothing gets missed.
- Self-assessment: Prepared, reviewed, and filed with your tax liability calculated accurately
- Corporation tax: Handled from year-end through to HMRC submission
- VAT compliance: Submitted every quarter via MTD-compatible software
- Payroll: Monthly submissions, P60s, P11Ds, all managed on your behalf
- Year-end accounts: Prepared and filed with Companies House on time
FAQs: UK Tax Deadlines & Key Dates
When does the tax year end UK for 2025/26?
The tax year end date UK for 2025/26 is 5 April 2026. After this date, the 2026/27 tax year begins immediately.
When does the tax year start UK for 2026/27?
The tax year start date UK for the new year is 6 April 2026. New allowances, thresholds, and National Insurance rates all take effect from this date.
What are the current tax year dates UK?
The current tax year dates UK are 6 April 2025 to 5 April 2026, making this the uk tax year 2025/26.
When is the new tax year UK?
When is the new tax year UK? It begins on 6 April 2026. This is when personal allowances reset, new tax bands take effect, and a fresh ISA allowance becomes available.
What self-assessment deadlines are coming up in 2026?
For the 2025/26 tax return, the paper filing deadline is 31 October 2026, the PAYE collection option deadline is 30 December 2026, and the online filing deadline is 31 January 2027. The second payment on account is due 31 July 2026.
What are the corporation tax deadlines coming up in 2026?
For companies with a 31 December 2025 year-end: accounts to Companies House by 30 September 2026, corporation tax payment by 1 October 2026, and CT600 return by 31 December 2026.
When do VAT returns need to be submitted?
VAT returns are due 1 month and 7 days after the end of each VAT quarter. All submissions must go through MTD-compatible software. Check the table above for your specific period deadlines.
What are the payroll deadlines coming up?
Monthly PAYE, NIC, and CIS payments are due electronically by the 22nd of each month. The P11D deadline is 6 July 2026, and Class 1A NIC is due electronically by 22 July 2026.
What are the UK financial year dates?
The UK financial year dates for personal tax purposes run from 6 April to 5 April. The government’s financial year runs from 1 April to 31 March. Your company’s financial year is based on your chosen accounting period end date.
What should I do before the tax year ends on 5 April 2026?
Before the tax year-end date in the UK of 5 April 2026, consider using your remaining ISA allowance, making pension contributions, reviewing any capital gains positions, and checking your tax code is correct. Speak to an accountant now to make the most of what’s left.
How can ARB help me manage the tax year dates 2025/26?
ARB manages all HMRC and Companies House deadlines on your behalf, from self-assessment and corporation tax to VAT and payroll. Contact us for a free consultation.