Based in Waltham Abbey we are an independent firm of Chartered Management Accountants and Business Advisors. Our client base is varied and ranges from private clients through to larger companies covering many industry sectors.
In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).
The deadline for Corporation Tax Returns is 12 months after the company’s year-end.
Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.
May 2026
7 May 2026 – VAT returns and payments due for Accounting Quarter period ending 31 March.
18 May 2026 - Mandatory Tax Advisor Registration (TAR) introduced, enforcing a new mandatory registration regime for tax advisers who, as part of their business, interact with HMRC on behalf of their clients
22 May 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
31 May 2026 – P60s to be given to all employees.
31 May 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 August 2025.
31 May 2026 – Corporation Tax returns due for accounting periods ended 31 May 2025.
June 2026
1 June 2026 – New Advisory Fuel Rates (AFR) applies for company car users.
1 June 2026 – Deadline to confirm employees’ payrolled benefit information.
7 June 2026 – VAT returns and payments due for Accounting Quarter period ending 30 April.
22 June 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
30 June 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2025.
30 June 2026 – Corporation Tax returns due for accounting periods ended 30 June 2025.
July 2026
5 July 2026 – PAYE Settlement Agreements (PSAs) for 2025/26 must be agreed with HMRC.
6 July 2026 – Close companies providing beneficial loans to a director must elect for all loans to be treated as a single loan by this date to calculate benefits in kind.
6 July 2026 – Copies of 2025/26 P11d documents should be issued to employees and forms submitted to HMRC.
7 July 2026 – VAT returns and payments due for Accounting Quarter period ending 31 May.
22 July 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, as well as Class 1A NIC owed on expenses or benefits.
31 July 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2025.
31 July 2026 – The second payment on account for the 2025/26 tax year is due.
31 July 2026 – Corporation Tax returns due for accounting periods ended 31 July 2025.
August 2026
1 August 2026 – Taxpayers who have not paid remaining tax liabilities face a further five per cent penalty, in addition to the five per cent penalty suffered on amounts outstanding on 1 March 2026.
2 August 2026 – Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
7 August 2026 – VAT returns and payments due for Accounting Quarter period ending 30 June.
22 August 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
31 August 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2025.
31 August 2026 – Corporation Tax returns due for accounting periods ended 31 August 2025.
September 2026
1 September 2026 – New Advisory Fuel Rates (AFR) applies for company car users.
7 September 2026 – VAT returns and payments due for Accounting Quarter period ending 31 July.
22 September 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
30 September 2026 – Corporation Tax returns due for accounting periods ended 30 September 2025.
30 September 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 December 2025.
30 September 2026 – Corporation Tax returns due for accounting periods ended 30 September 2025.
October 2026
5 October 2026 – Deadline to notify HMRC of your potential liability for tax and National Insurance Contributions for the 2025-26 tax year. This requirement applies to businesses that started during the tax year, with notification due by 5 October following its end.
5 October 2026 – Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2025/26 if you have not notified them previously.
7 October 2026 – VAT returns and payments due for Accounting Quarter period ending 31 August.
22 October 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
31 October 2026 – Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
31 October 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2026.
31 October 2026 – Corporation Tax returns due for accounting periods ended 31 October 2025.
5 October 2026 – Deadline to notify HMRC of your potential liability for tax and National Insurance Contributions for the 2025-26 tax year. This requirement applies to businesses that started during the tax year, with notification due by 5 October following its end.
5 October 2026 - Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2026/27 if you have not notified them previously.
7 October 2026 - VAT returns and payments due for Accounting Quarter period ending 31 August.
22 October 2026 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
31 October 2026 - Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
31 October 2026 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2026.
31 October 2026 - Corporation Tax returns due for accounting periods ended 31 October
November 2026
2 November 2026 – Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
7 November 2026 – VAT returns and payments due for Accounting Quarter period ending 30 September.
22 November 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
30 November 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2026.
30 November 2026 – Corporation Tax returns due for accounting periods ended 30 November 2025.
December 2026
7 December 2026 – VAT returns and payments due for Accounting Quarter period ending 31 October.
22 December 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
30 December 2026 – Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
31 December 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2026.
31 December 2026 – Corporation Tax returns due for accounting periods ended 31 December 2025.
January 2027
1 January 2027 – Indirect emissions to be removed from the scope of the Carbon Border Adjustment Mechanism (CBAM).
1 January 2027 – Defined Benefit Pensions inflation protection for pre-1997 pensions implemented.
1 January 2027 – Multinationals required to submit an International Controlled Transaction Schedule (ICTS) to report information on cross-border related party transactions.
7 January 2027 - VAT returns and payments due for Accounting Quarter period ending 30 November.
22 January 2027 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
31 January 2027 - Deadline for paying Self-Assessment balancing payment and Capital Gains Tax for tax year ended 5 April 2025.
31 January 2027 - Deadline for the first payment on Self-Assessment account for 2025/26.
31 January 2027 - Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2025.
31 January 2027 - Corporation Tax returns due for accounting periods ended 31 January 2025.
31 January 2027 - Deadline for VAT OSS return and payment for the quarter ended 31 December.
February 2027
7 February 2027 - VAT returns and payments due for Accounting Quarter period ending 31 December.
22 February 2027 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
28 February 2027 - Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2026.
28 February 2027 - Corporation Tax returns due for accounting periods ended 28 February 2026.
March 2027
1 March 2027 - Taxpayers who have not paid remaining tax liabilities face a five per cent penalty.
1 March 2027 – Corporation tax due for accounting periods ended 31 May 2025.
7 March 2027 – VAT returns and payments due for Accounting Quarter period ending 31 January.
22 March 2027 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
31 March 2027 – Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2025.
31 March 2027 – Corporation Tax returns due for accounting periods ended 31 March 2025.
We use technologies like cookies to store and/or access device information. We do this to improve browsing experience and to show (non-) personalised ads. Consenting to these technologies will allow us to process data such as browsing behaviour or unique IDs on this site. Not consenting or withdrawing consent, may adversely affect certain features and functions.
Functional
Always active
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
Preferences
The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
Statistics
The technical storage or access that is used exclusively for statistical purposes.The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
Marketing
The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.
Resource Centre 
Tax Tables
