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UK Tax Deadlines 2026: HMRC, VAT, PAYE, Corporation Tax, Devolved, and Local Dates

A complete UK tax deadline calendar for 2026 covering Self Assessment, PAYE, National Insurance, VAT, Corporation Tax, CGT, SDLT, ATED, customs, excise, Scotland and Wales devolved taxes, Northern Ireland rates, council tax, and business rates.

Published: June 2, 2026Updated: June 24, 2026

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UK Tax Deadlines 2026: Quick Answer

For the U.K., the biggest 2026 personal tax checkpoints are July 31, 2026 for the second Self Assessment payment on account, October 5, 2026 to register for 2025-26 Self Assessment, October 31, 2026 for paper returns, December 30, 2026 for eligible PAYE tax-code collection, and January 31, 2027 for online filing and payment. Employers usually pay PAYE/NIC by the 19th or 22nd after the tax month. VAT is usually due one month and 7 days after the VAT period. Corporation Tax is usually paid 9 months and 1 day after the accounting period, while CT600 is due 12 months after. SDLT is 14 days; Scottish LBTT and Welsh LTT are generally 30 days.

Answer Box

The safe short answer

Start with the HMRC deadline, then ask whether the tax is devolved or local. Scotland, Wales, Northern Ireland, and councils can control the date for land taxes, landfill, aggregates, rates, Council Tax, business rates, and local infrastructure charges.

Country-Wise Tax Deadline Structure

The U.K. page needs a layered structure because "tax deadline" does not mean one national date. HMRC controls Self Assessment, PAYE, NICs, VAT, Corporation Tax, CGT, customs, excise, and many business taxes. Revenue Scotland controls LBTT, Scottish Landfill Tax, and Scottish Aggregates Tax. The Welsh Revenue Authority controls LTT, Landfill Disposals Tax, and the Visitor Levy system. Northern Ireland uses Land and Property Services rates instead of Council Tax.

country hub

Country Deadline Hub

One global index at /tax-deadlines/ with filters for country, year, taxpayer type, tax type, and source status.

country page

Country Page

One canonical country page such as /articles/us-tax-deadlines-2026-federal-state-local/ or a future /tax-deadlines/united-states/ route.

federal national calendar

National Calendar

Main national filing, payment, extension, payroll, estimated-tax, business, and specialty-tax dates.

devolved calendar

Devolved Dates

State, province, canton, emirate, city, county, or municipality dates that differ from the national tax calendar.

verification layer

Verification Layer

Every material date gets an official or authoritative source URL, last-verified date, and scope note.

This is the same structure we should use for the top-50-country project: exact national dates where they exist, devolved calendars where tax powers differ, and local-bill patterns where no single country-wide date exists.

What UK Tax Searchers Actually Need

Most top pages answer only "When is Self Assessment due?" or "When is VAT due?" That is useful, but incomplete. A real U.K. business can have PAYE, employer NIC, Apprenticeship Levy, CIS, VAT, Corporation Tax, CT600, ATED, business rates, customs deferment, Plastic Packaging Tax, and sector-duty dates. A landlord can have Self Assessment, CGT 60-day reporting, SDLT/LBTT/LTT, Council Tax premiums, business rates for furnished holiday lets, and local licensing dates. The missing value is routing each tax to the authority that owns the deadline.

Answer Box

Beginner need

"Which date should I not miss?" For many personal taxpayers, the answer is January 31, but payments on account and registration dates can hit earlier.

Answer Box

Intermediate need

"Which dates apply to my income or business?" Salary, self-employment, property, VAT, payroll, imports, and company profits all follow different calendars.

Answer Box

Advanced need

"Which administrator controls it?" HMRC, Revenue Scotland, WRA, nidirect, DVLA, or a local council can each own one part of the answer.

Self Assessment, Personal Tax, CGT, and IHT Calendar

These dates were last verified on June 24, 2026. The table covers the 2025-26 Self Assessment cycle and the main event-based personal tax dates that deadline lists often miss.

Self Assessment, Personal Tax, CGT, and Inheritance Tax Deadlines

The core personal-tax dates for the 2025-26 tax year and related event-based personal tax reporting.

Date	Deadline	Applies To	Action	Source
April 5, 2026	End of the 2025-26 U.K. tax year	Individuals, trustees, self-employed taxpayers, landlords, partners, investors, and employers closing payroll records	Close income, gains, pension, gift, payroll, and record-keeping data for the tax year that started April 6, 2025.	GOV.UK - Self Assessment tax return deadlines
April 6, 2026	Start of the 2026-27 U.K. tax year	Individuals, employers, pension schemes, payroll teams, and advisers	Start 2026-27 payroll, tax-code, National Insurance, pension, and Self Assessment records.	GOV.UK - Self Assessment tax return deadlines
July 31, 2026	Second Self Assessment payment on account	Taxpayers required to make payments on account toward their 2025-26 Self Assessment bill	Pay the second payment on account, or reduce payments on account only if you have a reasonable basis for a lower liability.	GOV.UK - Self Assessment tax return deadlines
October 5, 2026	Register for Self Assessment for 2025-26	People who need to complete a 2025-26 return and have not previously sent one, or did not need one for 2024-25	Tell HMRC you need a return. Late registration can still leave the January payment deadline in place.	GOV.UK - Self Assessment tax return deadlines
October 31, 2026	Paper Self Assessment return deadline	2025-26 Self Assessment taxpayers filing on paper	Make sure HMRC receives the paper return by 11:59pm.	GOV.UK - Self Assessment tax return deadlines
December 30, 2026	Online Self Assessment deadline for eligible PAYE tax-code collection	Eligible taxpayers who want HMRC to collect qualifying Self Assessment tax through a PAYE tax code	Submit the online return by 11:59pm if you want PAYE code collection and qualify for that route.	GOV.UK - Self Assessment tax return deadlines
January 31, 2027	Online Self Assessment return, balancing payment, and first payment on account	Most 2025-26 online Self Assessment filers	File the online return, pay the 2025-26 balancing amount, and pay the first 2026-27 payment on account if required.	GOV.UK - Self Assessment tax return deadlines
Within 60 days of completion	Capital Gains Tax report and payment for U.K. residential property Other gains are normally reported through Self Assessment or the real-time CGT service, but property has a separate short deadline.	U.K. residents selling U.K. residential property with reportable gains, and non-residents disposing of U.K. property/land	Report the disposal and pay CGT through the property-reporting service where required.	GOV.UK - Reporting and paying Capital Gains Tax
End of the sixth month after death	Inheritance Tax payment deadline	Personal representatives and estates with Inheritance Tax due	Pay IHT by the end of the sixth month after the person died. Some assets can qualify for instalments, but interest rules still matter.	GOV.UK - Pay your Inheritance Tax bill

PAYE, National Insurance, CIS, Benefits, and Employer Calendar

Payroll deadlines are recurring controls, not a single annual date. Employers should track the tax month, payment method, FPS/EPS submissions, P60s, P11Ds, Class 1A NIC, Class 1B NIC, CIS monthly returns, and Apprenticeship Levy through PAYE.

PAYE, National Insurance, CIS, Benefits, and Employer Deadlines

Recurring employer tax dates for payroll, PAYE, NICs, benefits reporting, CIS, and settlement agreements.

Date	Deadline	Applies To	Action	Source
19th after the tax month if paying by post	Monthly PAYE and National Insurance payment	Employers paying PAYE, employee NICs, employer NICs, student loan, and related payroll deductions	Make sure postal or cheque payments reach HMRC by the 19th after the tax month.	GOV.UK - Pay employers PAYE
22nd after the tax month if paying electronically	Monthly PAYE and National Insurance electronic payment	Employers using electronic payment methods	Pay electronically by the 22nd after the tax month, adjusted where the deadline falls on a weekend or bank holiday.	GOV.UK - Pay employers PAYE
Quarterly by the 19th/22nd after the quarter	Small employer quarterly PAYE payment option	Eligible small employers permitted to pay quarterly	Pay by the 19th after the quarter if by post or the 22nd if electronically.	GOV.UK - Pay employers PAYE
April 19, 2026	Final payroll report checkpoint for 2025-26	Employers sending final FPS or EPS year-end payroll reports	Complete the final Full Payment Submission or Employer Payment Summary for the 2025-26 tax year where required.	GOV.UK - Payroll annual reporting and tasks
May 31, 2026	P60 to employees	Employees on payroll on April 5, 2026	Give employees their P60 by May 31.	GOV.UK - Payroll annual reporting and tasks
July 6, 2026	P11D, P11D(b), expenses, benefits, and Class 1A NIC report	Employers reporting taxable benefits and expenses that were not fully payrolled	Report expenses and benefits, give employees their benefit information, and report total Class 1A NIC due.	GOV.UK - Expenses and benefits for employers deadlines
July 19/22, 2026	Class 1A National Insurance payment	Employers with Class 1A NIC on benefits and expenses for 2025-26	Pay by July 19 if paying by cheque or July 22 if paying electronically.	GOV.UK - Expenses and benefits for employers deadlines
October 19/22, 2026	PAYE Settlement Agreement tax and Class 1B National Insurance	Employers with a PSA covering 2025-26 minor, irregular, or impracticable benefits/expenses	Pay PSA tax and Class 1B NIC by October 19 if by post or October 22 if electronically.	GOV.UK - Expenses and benefits for employers deadlines
19th of the next month	CIS monthly return	Construction Industry Scheme contractors	Send the monthly CIS return to HMRC by the 19th after the tax month.	GOV.UK - CIS contractor monthly returns
19th/22nd after the tax month	CIS deductions payment	CIS contractors who deducted tax from subcontractor payments	Pay deductions by the 19th if non-electronic or 22nd if electronic. Combine with PAYE/NIC where applicable.	GOV.UK - CIS contractor monthly returns

VAT, Corporation Tax, ATED, DST, DPT, and Pillar 2 Calendar

For businesses, the accounting period usually matters more than the calendar year. VAT periods, Corporation Tax accounting periods, ATED chargeable periods, Digital Services Tax periods, DPT notification windows, and Pillar 2 transition rules all need their own control line.

VAT, Corporation Tax, ATED, Economic Crime Levy, DST, DPT, and Pillar 2 Deadlines

Business-tax dates that are mostly accounting-period based rather than one universal calendar deadline.

Date	Deadline	Applies To	Action	Source
One month and 7 days after VAT period end	VAT Return and payment deadline	VAT-registered businesses filing standard VAT returns	Submit the VAT Return and make sure payment clears HMRC by the deadline shown in the VAT account.	GOV.UK - Sending a VAT Return
9 months and 1 day after accounting period end	Corporation Tax payment for companies with profits up to GBP 1.5 million	Most smaller companies and associations not in quarterly instalment payments	Pay Corporation Tax before the CT600 filing deadline. Large and very large companies use instalment rules.	GOV.UK - Pay Corporation Tax
12 months after accounting period end	Company Tax Return / CT600 deadline	Companies and associations that received a notice to deliver a Company Tax Return	File the CT600 and supplementary pages. Filing is normally later than the Corporation Tax payment deadline.	GOV.UK - Company Tax Return deadlines
April 30, 2026	ATED annual return for chargeable period starting April 1, 2026	Companies, partnerships with corporate members, and collective investment schemes within ATED	Submit the ATED return and pay where the property is within scope on April 1.	GOV.UK - Annual Tax on Enveloped Dwellings returns
30 days or 90 days after certain ATED events	ATED event-based returns	ATED properties acquired after April 1 or newly built/converted properties	File within 30 days of acquisition, or within 90 days for specified newly built property events.	GOV.UK - Annual Tax on Enveloped Dwellings returns
September 30 after the financial year	Economic Crime Levy return and payment	Anti-money-laundering supervised entities above the U.K. revenue threshold	Submit the annual ECL return and pay by September 30 where the levy applies.	GOV.UK - Economic Crime Levy regulations
9 months and 1 day after accounting period end	Digital Services Tax payment	Groups within the DST rules for social media, search engine, or online marketplace activities	Pay DST by the accounting-period based payment deadline.	GOV.UK - Pay your Digital Services Tax
Within one year of the DST accounting period end	Digital Services Tax return	Registered DST groups and responsible members	Submit the DST return through the online service.	GOV.UK - Submit a Digital Services Tax return
Within 3 months of accounting period end	Diverted Profits Tax notification	Companies potentially within DPT notification rules	Notify HMRC where the DPT duty to notify applies. Charging notices and payments have separate statutory timing.	HMRC International Manual - Diverted Profits Tax time limits
15 or 18 months after accounting period end, with transition rules	Pillar 2 Domestic Top-up Tax and Multinational Top-up Tax payment	Large groups within U.K. Pillar 2 top-up taxes	Check first-period transition rules: some first periods ending on or before December 31, 2024 use June 30, 2026; later first periods can use 18 months; other periods generally use the later of June 30, 2026 and 15 months.	GOV.UK - Pay Pillar 2 top-up taxes
Corporation Tax return/payment cycle	Residential Property Developer Tax and several corporation-tax surcharges	Groups within RPDT, bank levy/surcharge, supplementary charge, CFC charge, and related CT600 supplementary pages	Report through the Corporation Tax return where the tax uses CT systems, then apply any sector-specific instalment or supplementary-page rule.	GOV.UK - Residential Property Developer Tax

Answer Box

Corporation Tax payment comes first

Many companies pay Corporation Tax 9 months and 1 day after the accounting period, but file CT600 12 months after. Waiting for the CT600 deadline can mean late payment.

Answer Box

VAT is period based

A quarterly VAT filer, annual-accounting filer, direct-debit payer, and importer using postponed VAT accounting can have different cash-flow dates.

Property, Shares, Customs, Import VAT, and Vehicle Dates

Transaction taxes are where generic deadline pages often mislead users. The U.K. has different land-transaction systems by nation, different share-duty mechanics, and customs timing that depends on the import route, declaration, deferment, or postponed VAT method.

Property Transaction, Share Duty, Customs, Import VAT, and Vehicle Dates

Event-based deadlines for land transactions, shares, import/export payments, and vehicle-related taxes.

Date	Deadline	Applies To	Action	Source
Within 14 days of the effective date	Stamp Duty Land Tax return and payment	Most England and Northern Ireland land and property transactions	File the SDLT return and pay any duty within 14 days of the effective date.	GOV.UK - Stamp Duty Land Tax online and paper returns
Within 30 days of the day after the effective date	Land and Buildings Transaction Tax return and payment	Notifiable Scottish land and buildings transactions	File the LBTT return and pay tax due by the Revenue Scotland filing date.	Revenue Scotland - Duty to make an LBTT return
Within 30 days from the day after the effective date	Land Transaction Tax payment	Welsh land and property transactions subject to LTT	Submit the LTT return and complete payment within the Welsh Revenue Authority deadline.	GOV.WALES - Pay Land Transaction Tax
Within 30 days of signing and dating	Stamp Duty on shares using a stock transfer form	Paper stock-transfer purchases over the Stamp Duty threshold	Send the stock transfer document to HMRC and pay Stamp Duty.	GOV.UK - Pay Stamp Duty on shares
14 days after trade, or 7th of the next month for some off-market transfers	Stamp Duty Reserve Tax	Paperless or off-market share transfers within SDRT rules	Use the CREST or off-market deadline that matches the transaction route.	GOV.UK - Stamp Duty Reserve Tax penalties and appeals
At import declaration or by deferment date	Customs Duty, import VAT, excise duty, and trade-remedy duties Duty deferment can delay customs charges such as import VAT, Customs Duty, excise, anti-dumping, and countervailing duty until the 16th day of the following month.	Importers, customs agents, and businesses using CDS or duty deferment	Pay when the customs declaration requires it, or use an approved duty deferment account for monthly collection.	GOV.UK - How to pay duties and VAT on imports
Before driving or when renewal/event happens	Vehicle Excise Duty / vehicle tax	Vehicle keepers and new buyers	Tax the vehicle before driving it, or make a SORN where the vehicle is off road.	GOV.UK - Tax your vehicle
Before entering the U.K.	HGV levy for non-U.K. heavy goods vehicles	Non-U.K. HGVs of 12,000kg or more that are not exempt	Pay the HGV levy before entering the U.K.	GOV.UK - Pay the HGV levy

England and Northern Ireland land transactions generally use SDLT and a 14-day effective-date deadline.
Scotland uses LBTT and generally a 30-day window from the day after the effective date.
Wales uses LTT and generally a 30-day window from the day after the effective date.
U.K. residential property gains can create a separate 60-day CGT deadline even when the taxpayer also files Self Assessment.
Customs and import VAT timing depends on immediate payment, duty deferment, postponed VAT accounting, and Northern Ireland trade-route rules.

Excise, Product, Environmental, Energy, and Gambling Duties

Sector duties are rarely explained well in broad tax calendars. The correct deadline depends on the duty point, return period, accounting period, registration certificate, warehouse approval, or statutory notice. This table highlights the practical pattern and source route rather than inventing one annual date.

Excise, Product, Environmental, Energy, and Gambling Duty Deadlines

Indirect-tax dates for sector taxes. Most are monthly, quarterly, accounting-period, or event driven.

Date	Deadline	Applies To	Action	Source
Last working day of the month after the tax period	Plastic Packaging Tax return and payment	Businesses registered for Plastic Packaging Tax	Submit the return and pay by the last working day of the month after the tax period.	GOV.UK - Pay Plastic Packaging Tax
One month after accounting period end	Insurance Premium Tax	Insurers and taxable intermediaries within IPT rules	Submit the IPT return and payment so they arrive by the due date.	GOV.UK - Notice IPT1 Insurance Premium Tax
Deadline on APD notice to file	Air Passenger Duty return and payment	Plane operators registered for APD	Use the monthly or annual notice to file. Electronic payment methods can extend the payment deadline by 7 calendar days.	GOV.UK - Pay Air Passenger Duty
Within 30 days of period end	Climate Change Levy return and payment	Energy suppliers and electricity producers within CCL or Carbon Price Support rules	Submit the quarterly return and pay the levy owed within 30 days of the period end.	GOV.UK - Submit returns for Climate Change Levy
Last working day of the month after the return period	Landfill Tax return and payment for England and Northern Ireland	Operators within U.K. Landfill Tax outside Scotland and Wales devolved landfill taxes	Submit the return and pay by the standard post-period deadline unless a non-standard period applies.	GOV.UK - Pay Landfill Tax
Accounting-period based; Scotland changes from April 1, 2026	Aggregates Levy and Scottish Aggregates Tax boundary	Aggregate operators, importers, and cross-border suppliers	Use HMRC Aggregates Levy for England, Wales, and Northern Ireland; declare Scottish commercial exploitation to Revenue Scotland from April 1, 2026.	GOV.UK - Aggregates Levy devolution
Within 30 days of each reporting period end	Soft Drinks Industry Levy return and payment	Registered soft drink producers, packagers, and importers	Submit the SDIL return and pay any levy due within 30 days after the reporting period.	GOV.UK - Pay the Soft Drinks Industry Levy
Accounting period, duty point, or deferment date	Alcohol Duty, Tobacco Duty, and Fuel Duty	Producers, warehousekeepers, importers, and businesses releasing excise goods to home use	Use the excise approval, warehouse, removal, duty-point, and deferment-account rules. Do not use a consumer tax-return date.	GOV.UK - Making payments of Customs Duty, excise duties and VAT
Within 30 days of accounting period end	Machine Games Duty	Businesses responsible for taxable machine games	File the MGD return and pay within 30 days after the accounting period.	GOV.UK - Pay Machine Games Duty
April 30, October 31, 15 days, or one month depending on duty	Gaming Duty and legacy Bingo Duty periods	Casinos and businesses with outstanding pre-abolition Bingo Duty periods	Gaming Duty uses six-month or non-standard period deadlines. Bingo Duty was abolished from April 1, 2026, but outstanding pre-abolition periods can still need returns.	GOV.UK - Pay Gaming or Bingo Duty

Scotland, Wales, and Northern Ireland Devolved Tax Dates

"Devolved tax dates" in the U.K. mainly means land taxes, landfill taxes, aggregates, income-tax rate differences, Welsh Visitor Levy implementation, and Northern Ireland rates. The key practical point: a Self Assessment filing date may still be HMRC-wide even when the tax calculation uses Scottish or Welsh rates.

Verified Devolved and Nation-Specific Deadline Patterns

Jurisdiction	Tax Type	Due Date / Pattern	Note	Source
Scotland	Scottish Income Tax	Same HMRC PAYE and Self Assessment filing/payment deadlines	Scotland sets income-tax rates and bands for non-savings, non-dividend income, but HMRC administers PAYE and Self Assessment deadlines.	GOV.UK - Scottish Income Tax
Scotland	Land and Buildings Transaction Tax	Within 30 days of the day after the effective date	LBTT replaces SDLT in Scotland. The buyer remains legally responsible even when a solicitor files.	Revenue Scotland - Duty to make an LBTT return
Scotland	Scottish Landfill Tax	Quarterly deadlines: August 13, November 13, February 13, and May 14 for standard quarters	Revenue Scotland states SLfT returns and payment are due within 44 days of each quarter end.	Revenue Scotland - Scottish Landfill Tax accounting periods and payment
Scotland	Scottish Aggregates Tax	Applies from April 1, 2026; return schedule is Revenue Scotland account based	SAT replaced U.K. Aggregates Levy in Scotland from April 1, 2026. Cross-border suppliers need both HMRC and Revenue Scotland checks.	Revenue Scotland - Scottish Aggregates Tax
Wales	Welsh Rates of Income Tax	Same HMRC PAYE and Self Assessment filing/payment deadlines	Welsh rates affect the calculation, not a separate individual filing date.	GOV.UK - Welsh Income Tax
Wales	Land Transaction Tax	Within 30 days from the day after the effective date	LTT replaces SDLT in Wales. The WRA deadline is event-based, not an annual tax-return date.	GOV.WALES - Pay Land Transaction Tax
Wales	Landfill Disposals Tax	Last working day of the month after the accounting period ends	The WRA collects LDT. The payment deadline follows the accounting period rather than the U.K. Landfill Tax date.	GOV.WALES - Pay Landfill Disposals Tax
Wales	Visitor Levy	No universal 2026 payment deadline; local councils can start from April 1, 2027 after required process	Cardiff is listed by Welsh Government as starting April 1, 2027. In 2026 the practical check is registration, council consultation, and future start date.	GOV.WALES - Visitor Levy provider overview
Northern Ireland	Domestic rates and non-domestic rates	Annual bill from April; full payment or instalments within the rating year	Northern Ireland does not use Council Tax. Land and Property Services assesses, bills, and collects rates.	nidirect - Introducing your rate bill
Northern Ireland	Stamp Duty Land Tax	Within 14 days of the effective date	SDLT applies to England and Northern Ireland. Scotland and Wales use LBTT and LTT instead.	GOV.UK - Stamp Duty Land Tax online and paper returns

Council Tax, Business Rates, CIL, and Local Charges

Local U.K. tax dates come from bills and notices. Council Tax, business rates, Northern Ireland rates, CIL, mayoral infrastructure charges, drainage rates, second-home premiums, empty-home premiums, and local licensing charges can all sit outside HMRC.

Local and Authority-Controlled Deadline Patterns

Jurisdiction	Tax Type	Due Date / Pattern	Note	Source
England, Wales, and Scotland councils	Council Tax	Dates printed on the local bill; usually split into 10 monthly payments	There is no single U.K. Council Tax date. Some councils can spread payment over 12 months or apply local premiums for empty/second homes.	GOV.UK - Council Tax bill payments
England and Wales local authorities	Business rates / non-domestic rates	Local bill, usually issued in February or March for the next tax year	The council bill states instalment dates and reliefs. Scotland and Northern Ireland handle non-domestic rates through their own systems.	GOV.UK - Business rates
Northern Ireland Land and Property Services	Domestic and non-domestic rates	Annual April bill; full payment or monthly instalment plan	NI rates include regional and district elements rather than Council Tax.	nidirect - Properties you pay rates on
Planning authorities in England and Wales	Community Infrastructure Levy and mayoral/community infrastructure charges	Demand notice, commencement notice, instalment policy, or development event	CIL is not a normal annual tax. A missing commencement notice can accelerate liability or trigger surcharges.	GOV.UK - Community Infrastructure Levy
Internal drainage boards and local drainage authorities	Drainage rates, special levies, and local flood/drainage charges	Local bill, levy notice, or authority schedule	These dates are hyper-local and should be tracked by district, property, and bill reference.	GOV.UK - Internal drainage boards

All Major UK Tax Types and Where the Date Comes From

Use this matrix to route the full U.K. taxonomy to the right date owner. It covers personal taxes, business taxes, indirect taxes, transaction taxes, import/export taxes, environmental duties, product duties, devolved taxes, local taxes, and legacy or sector duties.

Tax Type	Date Owner	Date Pattern	Practical Check
Income Tax, NICs, High Income Child Benefit Charge, dividends, savings, property income	HMRC Self Assessment and PAYE	Tax year April 6-April 5, PAYE during payroll, Self Assessment registration and January filing/payment dates	Do not treat every income type as a separate return date. It usually flows through PAYE, Self Assessment, or both.
Capital Gains Tax	HMRC CGT service and Self Assessment	U.K. residential property within 60 days of completion; other gains usually through Self Assessment or real-time CGT service	Property gains are the short deadline. Shares, crypto, carried interest, and other gains can affect Self Assessment and payments on account.
Inheritance Tax and pension tax charges	HMRC estate, trust, and pension reporting rules	IHT generally by end of sixth month after death; pension charges depend on scheme/reporting route	The death date or scheme event, not a calendar tax season, controls the deadline.
PAYE, employer NIC, Class 1A/Class 1B NIC, CIS, Apprenticeship Levy, IR35/off-payroll	HMRC employer and contractor systems	Monthly 19th/22nd PAYE pattern, annual benefits dates, CIS monthly return by 19th	Separate payroll submission, payment, benefits, CIS return, and PSA dates. They are not interchangeable.
VAT, import VAT, digital services VAT	HMRC VAT account and customs process	Usually one month and 7 days after VAT period; import VAT at declaration, deferment, or postponed VAT accounting route	Check the VAT account. Annual accounting, direct debit, import method, and non-standard periods can change cash timing.
Corporation Tax, supplementary charge, bank taxes, RPDT, EPL, EGL, CFC, DPT, DST, Pillar 2	HMRC Corporation Tax or specialist business-tax rules	CT payment 9 months and 1 day, CT600 12 months, with large-company instalments and specialist return/payment rules	The company accounting period is the anchor. Large groups need a separate CT instalment and international-tax tracker.
SDLT, LBTT, LTT, Stamp Duty on shares, SDRT, ATED	HMRC, Revenue Scotland, and Welsh Revenue Authority	Property/share transaction event date; ATED annual April 30 plus event-based windows	England/NI, Scotland, and Wales land taxes have different administrators and day counts.
Customs Duty, import VAT, excise on imports, anti-dumping, countervailing, safeguard duties	HMRC customs declaration, CDS, deferment, and trade-remedy rules	At import declaration or by approved duty deferment collection date	Goods route, customs procedure, Northern Ireland position, deferment approval, and postponed VAT accounting all matter.
Fuel Duty, Alcohol Duty, Tobacco Duty, APD, HGV Levy, VED, Soft Drinks Industry Levy	HMRC excise/DVLA/HGV levy systems	Duty point, return period, vehicle event, or before-entry rule	Consumers see price-inclusive taxes, but registered businesses need duty-point and return-period controls.
IPT, Machine Games Duty, Gaming Duty, lottery/betting duties, Bingo Duty legacy periods	HMRC sector-duty systems	Accounting-period based; Bingo Duty abolished from April 1, 2026 but old periods can remain	Sector duties require the registration certificate, return period, and duty-specific notice, not a generic monthly calendar.
CCL, Carbon Price Support, Landfill Tax, SLfT, LDT, Aggregates Levy, SAT, PPT, UK ETS	HMRC, Revenue Scotland, WRA, and environment/energy schemes	Quarterly, period-end, permit, or scheme-specific deadlines	Environmental taxes split by nation and regime. Scotland and Wales landfill taxes are devolved; Scottish Aggregates Tax starts from April 1, 2026.
Council Tax, business rates, NI rates, CIL, drainage rates, second-home/empty-home premiums	Councils, Land and Property Services, planning authorities, and drainage boards	Bill, demand notice, instalment plan, local premium, or development event	Local taxes are bill-led. A national article can show the pattern, but the exact date comes from the council or authority bill.

If You Missed a UK Tax Deadline

First identify which authority owns the deadline. A late Self Assessment return, unpaid PAYE, late VAT, late CT payment, missed SDLT return, late LBTT/LTT filing, overdue rates bill, or customs deferment problem is handled through different systems and penalty rules. The fastest fix is usually to file, pay, or contact the relevant authority before waiting for a penalty notice.

Answer Box

HMRC deadline triage

Log into the relevant HMRC account, confirm the period, file the missing return if possible, pay the unpaid amount, and keep the payment reference. Then review penalty appeal or reasonable-excuse options only with the facts documented.

Answer Box

Devolved or local triage

For LBTT, LTT, SLfT, LDT, Northern Ireland rates, Council Tax, business rates, or CIL, use the exact authority portal and bill/reference number. HMRC cannot fix a local council or devolved-tax deadline.

UK Tax Deadline Verification Checklist

Run this checklist before relying on any U.K. tax due date. It catches the mistakes that broad "tax calendar" pages usually miss.

Confirm the tax year, accounting period, VAT period, property completion date, death date, import declaration date, or council bill date.
Identify the taxpayer type: individual, employer, company, trustee, estate, landlord, importer, property buyer, operator, or local-ratepayer.
Separate filing, payment, notification, return, certificate, and correction dates.
Check whether Scotland, Wales, Northern Ireland, or a local authority controls the tax.
For companies, separate Corporation Tax payment from CT600 filing and check large-company instalments.
For VAT, use the VAT online account rather than assuming every business has the same quarter end.
For property, check SDLT versus LBTT versus LTT before applying a 14-day or 30-day rule.
For local taxes, use the bill or demand notice, not a national tax calendar.
Save acknowledgements, payment references, return IDs, council bills, customs statements, and land-tax certificates.

Official Video Check

I looked for a current official or institutional video that explains the full U.K. tax deadline calendar across Self Assessment, PAYE, VAT, Corporation Tax, devolved taxes, local rates, customs, excise, and environmental duties. No suitable single official embeddable video was found.

Because the available credible sources are written HMRC, GOV.UK, Revenue Scotland, Welsh Revenue Authority, and nidirect pages, this article does not embed a low-trust creator video just to fill a media section. For this topic, source accuracy is more important than a generic explainer.

Who Wrote This, How It Was Created, and Why It Exists

This CalculatorWallah guide was written as a source-backed U.K. tax deadline reference, not as legal or tax advice. It exists because users searching for "UK tax deadlines 2026" need more than one Self Assessment date: they need HMRC, devolved, local, transaction, payroll, VAT, company, customs, and sector-duty timing in one usable map.

Methodology: we started with the supplied U.K. tax taxonomy, mapped each tax type to the authority that controls its deadline, then verified material dates against official GOV.UK/HMRC, Revenue Scotland, Welsh Revenue Authority, nidirect, and local-government sources. The page was last updated on June 24, 2026.

June 24 Source Refresh: U.K. Ownership Matrix

This matrix prevents the common mistake of using a GOV.UK income-tax date for a devolved property tax, council bill, or customs workflow.

User Scenario	Source to Trust First	What to Reconcile
Self Assessment and PAYE	HMRC/GOV.UK deadline pages, tax account messages and PAYE payment references.	Registration, paper return, online filing, balancing payment and payment on account can be different dates in the same tax year.
Property and land taxes	HMRC SDLT, Revenue Scotland LBTT, Welsh Revenue Authority LTT and local rate bills.	Completion/effective date, 14-day or 30-day land-tax window, ATED status and local council or Land and Property Services bill date.
VAT, customs and sector duties	VAT online account, import account, excise guidance and duty-specific notices.	Payment method, bank holiday clearing, accounting period and authorisation terms can move the practical due date.

Scope limit: U.K. deadlines can change because of fiscal-year status, non-standard accounting periods, payment method, weekend/bank-holiday clearing, notices to file, customs authorisations, devolved-tax rules, and council bills. Use this article as the planning structure, then verify the exact account date on the official portal before filing or paying.

Frequently Asked Questions

For many personal taxpayers, the 2026 Self Assessment cycle includes July 31, 2026 for the second payment on account, October 5, 2026 to register for Self Assessment, October 31, 2026 for paper returns, December 30, 2026 for eligible PAYE tax-code collection, and January 31, 2027 for online filing and payment for the 2025-26 tax year.

The online Self Assessment deadline for the 2025-26 tax year is January 31, 2027. That is also the balancing-payment deadline and the first payment-on-account date for taxpayers who need to make payments on account.

Monthly employer PAYE and National Insurance payments are generally due by the 22nd after the tax month when paying electronically, or by the 19th when paying by post. Eligible small employers can pay quarterly using the same 19th/22nd pattern after the quarter.

A standard VAT return and payment are usually due one calendar month and 7 days after the VAT accounting period ends. The exact date should be checked in the business VAT online account.

For many companies with profits up to GBP 1.5 million, Corporation Tax is due 9 months and 1 day after the accounting period ends. The Company Tax Return, CT600, is generally due 12 months after the accounting period ends. Large companies may have quarterly instalment payments.

Reportable U.K. residential property gains usually need to be reported and paid within 60 days of completion. Non-residents must report U.K. property or land disposals even if no tax is due.

No. Stamp Duty Land Tax applies to England and Northern Ireland and is generally due within 14 days of the effective date. Scotland uses LBTT, generally within 30 days of the day after the effective date. Wales uses LTT, generally within 30 days from the day after the effective date.

No separate individual filing date is created by Scottish Income Tax or Welsh Rates of Income Tax. HMRC administers PAYE and Self Assessment deadlines, while the devolved rates affect the calculation.

No. Northern Ireland uses domestic and non-domestic rates assessed and collected by Land and Property Services. Annual rate bills are issued from April and can be paid in full or by instalments within the rating year.

For properties within ATED on April 1, 2026, the annual return is normally due by April 30, 2026. Properties acquired after April 1 generally use a 30-day filing window, while certain newly built property events can use a 90-day window.

There is no universal Wales Visitor Levy payment deadline in 2026. Welsh Government guidance says councils can start the levy from April 1, 2027 after the required process. In 2026, accommodation providers should monitor registration and local council adoption notices.

This page was built from official GOV.UK, HMRC, Revenue Scotland, Welsh Revenue Authority, nidirect, and local-tax guidance, then mapped to the U.K. tax taxonomy supplied for this project. Dates were last verified on June 24, 2026.

HMRC and GOV.UK control Self Assessment, PAYE, VAT, Corporation Tax and many customs or excise dates. Revenue Scotland controls LBTT and Scottish landfill tax, Welsh Revenue Authority controls LTT and landfill disposals tax, and local councils or Land and Property Services control council tax, business rates and Northern Ireland rates.