UK tax deadlines 2025/26 to 2027/28

Every statutory UK filing and payment deadline for sole traders and small companies: VAT returns and payments, Self Assessment registration, paper and online returns, both payments on account, and CIS monthly returns. Dates are generated from the rules that drive Taxmo's own tax calendar, for the tax years that are live right now, so this page cannot go stale in April the way a page named for one year does.

A machine-readable copy is at /uk-tax-deadlines.json (CORS-open). Rates and thresholds are on /uk-tax-rates.

When is the Self Assessment deadline?

The online Self Assessment return and the balancing payment for a tax year are both due by 31 January following the end of that year, and the first payment on account for the next year falls on the same date. A paper return is due earlier, by 31 October. If you have not filed before, you must register by 5 October following the end of the tax year.

When is my VAT return due?

On the standard scheme a VAT return and the payment are both due one calendar month and seven days after the end of the VAT period. For a quarter ending 30 June that is 7 August. Filing and payment share the date: paying late is a default even if the return arrived on time.

2025/26 tax year

The 2025/26 tax year runs 6 April 2025 to 5 April 2026. Deadlines below fall after the period they cover, so several land in later calendar years.

Statutory deadlines for 2025/26
DateDeadlineTypeWhat it is
2025-05-19CIS monthly return, 6 Apr to 5 MayFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2025-06-19CIS monthly return, 6 May to 5 JunFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2025-07-19CIS monthly return, 6 Jun to 5 JulFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2025-08-07VAT return Q1 (Apr-Jun)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2025-08-19CIS monthly return, 6 Jul to 5 AugFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2025-09-19CIS monthly return, 6 Aug to 5 SeptFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2025-10-19CIS monthly return, 6 Sept to 5 OctFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2025-11-07VAT return Q2 (Jul-Sep)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2025-11-19CIS monthly return, 6 Oct to 5 NovFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2025-12-19CIS monthly return, 6 Nov to 5 DecFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-01-19CIS monthly return, 6 Dec to 5 JanFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-02-07VAT return Q3 (Oct-Dec)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2026-02-19CIS monthly return, 6 Jan to 5 FebFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-03-19CIS monthly return, 6 Feb to 5 MarFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-04-19CIS monthly return, 6 Mar to 5 AprFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-05-07VAT return Q4 (Jan-Mar)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2026-10-05Register for Self Assessment 2025/26FilingDeadline to register if you became self-employed during this tax year and have not filed before.
2026-10-31Paper Self Assessment return 2025/26FilingDeadline for a paper return. Filing online gives you until 31 January.
2027-01-31Online Self Assessment return 2025/26FilingFile your return online and pay any balancing payment for the year.
2027-01-31First payment on account 2025/26PaymentDue alongside the balancing payment, if payments on account apply to you. Check your Self Assessment statement.
2027-07-31Second payment on account 2025/26PaymentDue if payments on account apply to you. Check your Self Assessment statement.

2026/27 tax year (current)

The 2026/27 tax year runs 6 April 2026 to 5 April 2027. Deadlines below fall after the period they cover, so several land in later calendar years.

Statutory deadlines for 2026/27
DateDeadlineTypeWhat it is
2026-05-19CIS monthly return, 6 Apr to 5 MayFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-06-19CIS monthly return, 6 May to 5 JunFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-07-19CIS monthly return, 6 Jun to 5 JulFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-08-07VAT return Q1 (Apr-Jun)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2026-08-19CIS monthly return, 6 Jul to 5 AugFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-09-19CIS monthly return, 6 Aug to 5 SeptFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-10-19CIS monthly return, 6 Sept to 5 OctFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-11-07VAT return Q2 (Jul-Sep)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2026-11-19CIS monthly return, 6 Oct to 5 NovFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2026-12-19CIS monthly return, 6 Nov to 5 DecFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-01-19CIS monthly return, 6 Dec to 5 JanFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-02-07VAT return Q3 (Oct-Dec)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2027-02-19CIS monthly return, 6 Jan to 5 FebFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-03-19CIS monthly return, 6 Feb to 5 MarFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-04-19CIS monthly return, 6 Mar to 5 AprFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-05-07VAT return Q4 (Jan-Mar)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2027-10-05Register for Self Assessment 2026/27FilingDeadline to register if you became self-employed during this tax year and have not filed before.
2027-10-31Paper Self Assessment return 2026/27FilingDeadline for a paper return. Filing online gives you until 31 January.
2028-01-31Online Self Assessment return 2026/27FilingFile your return online and pay any balancing payment for the year.
2028-01-31First payment on account 2026/27PaymentDue alongside the balancing payment, if payments on account apply to you. Check your Self Assessment statement.
2028-07-31Second payment on account 2026/27PaymentDue if payments on account apply to you. Check your Self Assessment statement.

2027/28 tax year

The 2027/28 tax year runs 6 April 2027 to 5 April 2028. Deadlines below fall after the period they cover, so several land in later calendar years.

Statutory deadlines for 2027/28
DateDeadlineTypeWhat it is
2027-05-19CIS monthly return, 6 Apr to 5 MayFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-06-19CIS monthly return, 6 May to 5 JunFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-07-19CIS monthly return, 6 Jun to 5 JulFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-08-07VAT return Q1 (Apr-Jun)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2027-08-19CIS monthly return, 6 Jul to 5 AugFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-09-19CIS monthly return, 6 Aug to 5 SeptFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-10-19CIS monthly return, 6 Sept to 5 OctFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-11-07VAT return Q2 (Jul-Sep)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2027-11-19CIS monthly return, 6 Oct to 5 NovFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2027-12-19CIS monthly return, 6 Nov to 5 DecFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2028-01-19CIS monthly return, 6 Dec to 5 JanFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2028-02-07VAT return Q3 (Oct-Dec)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2028-02-19CIS monthly return, 6 Jan to 5 FebFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2028-03-19CIS monthly return, 6 Feb to 5 MarFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2028-04-19CIS monthly return, 6 Mar to 5 AprFilingFile your Construction Industry Scheme return for this tax month, or a nil return if you paid no subcontractors.
2028-05-07VAT return Q4 (Jan-Mar)FilingFile and pay your VAT return. Due one calendar month and seven days after the period ends.
2028-10-05Register for Self Assessment 2027/28FilingDeadline to register if you became self-employed during this tax year and have not filed before.
2028-10-31Paper Self Assessment return 2027/28FilingDeadline for a paper return. Filing online gives you until 31 January.
2029-01-31Online Self Assessment return 2027/28FilingFile your return online and pay any balancing payment for the year.
2029-01-31First payment on account 2027/28PaymentDue alongside the balancing payment, if payments on account apply to you. Check your Self Assessment statement.
2029-07-31Second payment on account 2027/28PaymentDue if payments on account apply to you. Check your Self Assessment statement.

MTD for Income Tax

Making Tax Digital for Income Tax dates are not listed here on purpose. The mandation timetable has moved more than once, and a moved date on a page built to be quoted is worse than no date. See /mtd-income-tax, where the current position carries its own caveat.

This is general information, not tax advice. A deadline that falls on a weekend or bank holiday is not extended: HMRC must have the return and cleared payment by the date shown. Confirm against gov.uk before relying on a date.