Tax Year Dates 2025/26 for UK Businesses
Know every HMRC deadline for the UK tax year 2025/26. Key dates for self-assessment, VAT, payroll and corporation tax, all in one place.
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 is always 5 April the following year.
Current Year Ends
5 April 2026
New Year Begins
6 April 2026
Detailed Deadline Calendar
April 2026
5 Apr Tax year 2025/26 closes; allowances and exemptions reset
6 Apr 2026/27 tax year opens; new thresholds come into effect
7 Apr VAT return and payment deadline (quarter ending 28 Feb)
19 Apr PAYE and NIC payment deadline (postal, for month ending 5 Apr)
22 Apr PAYE and NIC payment deadline (electronic, for month ending 5 Apr)
May 2026
3 May P60 issuance deadline for employees (singlator)
7 May VAT return and payment deadline (quarter ending 31 Mar)
22 May PAYE and NIC payment deadline (electronic, for month ending 5 May)
31 May Final P60 deadline - all employees must have received their P60
June 2026
7 Jun VAT return and payment deadline (quarter ending 30 Apr)
22 Jun PAYE and NIC payment deadline (electronic, for month ending 5 Jun)
July 2026
6 Jul P11D and P11D(b) forms due to HMRC for benefits and expenses
7 Jul VAT return and payment deadline (quarter ending 31 May)
19 Jul Class 1A NIC payment deadline (postal)
22 Jul Class 1A NIC payment deadline (electronic); PAYE deadline
31 Jul Second payment on account for Self Assessment due
August 2026
7 Aug VAT return and payment deadline (quarter ending 30 Jun)
22 Aug PAYE and NIC payment deadline (electronic, for month ending 5 Aug)
September 2026
7 Sep VAT return and payment deadline (quarter ending 31 Jul)
22 Sep PAYE and NIC payment deadline (electronic, for month ending 5 Sep)
30 Sep Companies House accounts filing deadline (for 31 Dec 2025 year-end)
October 2026
1 Oct Corporation tax payment due (for 31 Dec 2025 year-end)
5 Oct Deadline to register for Self Assessment if newly self-employed
7 Oct VAT return and payment deadline (quarter ending 31 Aug)
22 Oct PAYE and NIC payment deadline (electronic, for month ending 5 Oct)
31 Oct Paper Self Assessment tax return filing deadline
November 2026
7 Nov VAT return and payment deadline (quarter ending 30 Sep)
22 Nov PAYE and NIC payment deadline (electronic, for month ending 5 Nov)
December 2026
7 Dec VAT return and payment deadline (quarter ending 31 Oct)
22 Dec PAYE and NIC payment deadline (electronic, for month ending 5 Dec)
30 Dec Online Self Assessment deadline if you want HMRC to collect tax via your PAYE code
31 Dec Companies House accounts filing deadline (for 31 Mar 2026 year-end)
Self-Assessment Key Dates
5 Oct Register for Self Assessment if you're newly self-employed
31 Oct Paper Self Assessment filing deadline
30 Dec Online filing deadline if you want HMRC to collect tax through your PAYE code
31 Jan 2027 Online Self Assessment deadline and first payment on account
Corporation Tax & Companies House
30 Sep Companies House accounts filing deadline (for 31 December 2025 year-end)
1 Oct Corporation tax payment due (for 31 December 2025 year-end)
31 Dec Companies House accounts filing deadline (for 31 March 2026 year-end)
VAT Deadlines
VAT returns are due 1 month and 7 days after your VAT period ends. All submissions must be made using MTD-compatible software.
Payroll Deadlines
Monthly RTI submissions due by 22nd (electronic) or 19th (cheque) each month
31 May P60 issuance deadline - all employees must have received their P60
6 Jul P11D and P11D(b) submission deadline for benefits and expenses
22 Jul Class 1A NIC payment deadline (electronic)
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