UK Business Tax Timeline
This timeline highlights the most important UK business tax dates for 2026 – including Corporation Tax, VAT, PAYE & NICs, Companies House accounts, and other compliance deadlines that matter to UK businesses. Deadlines can vary depending on accounting period ends, business size, and tax regime.
January 2026
PAYE, VAT and Corporation Tax Planning
19 January
- Deadline for postal PAYE, National Insurance Contributions (NICs) and CIS payments for the tax month or quarter ending 5 January 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 January 2026.
22 January
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month or quarter ending 5 January 2026.
VAT Planning Reminder
- VAT returns and payments for periods ending 31 December 2025 are due by 7 February 2026 (1 month + 7 days after the VAT period end).
February 2026
1 February
- Corporation Tax payment due for companies with an accounting period ending 30 April 2025 (9 months and 1 day after year end).
7 February
- VAT return and payment due for monthly or quarterly VAT periods ending 31 December 2025.
19 February
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 February 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 February 2026.
22 February
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 February 2026.
28 February
- Corporation Tax return (CT600) filing deadline for companies with accounting periods ended 28 February 2025 (file within 12 months of period end).
- Companies House accounts filing deadline for companies with accounting periods ended 31 May 2025 (file within 9 months of period end).
Note: Companies House filing deadlines (typically 9 months) and Corporation Tax return deadlines (12 months) are separate and often fall on different dates
March 2026
Business Tax
March is one of the busiest months for business tax, as multiple Corporation Tax, VAT and PAYE deadlines can fall depending on accounting periods.
1 March
- Corporation Tax payment due for companies with an accounting period ending 31 May 2025 (9 months and 1 day after year end).
Around 2 March
- Self Assessment late payment surcharge: A 5% penalty may apply to any 2024/25 personal tax still unpaid 30 days after the 31 January deadline. This is particularly relevant for company directors and business owners who file personal tax returns.
7 March
- VAT return and payment due for monthly or quarterly VAT periods ending 31 January 2026.
14 March
- Corporation Tax quarterly instalment payment due for very large companies (generally profits over £20 million).
19 March
- Deadline for postal PAYE, NICs and CIS payments.
- Deadline for filing the monthly CIS300 return for the tax month ended 5 March 2026.
22 March
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC.
31 March
- Corporation Tax return (CT600) due for accounting periods ended 31 March 2025.
- Corporation Tax payment due for companies with an accounting period ending 30 June 2025.
April 2026
New Tax Year
April marks the start of the new tax year and includes key PAYE, VAT and compliance deadlines for businesses.
6 April: Major Event
- Start of the 2026/27 tax year.
- Making Tax Digital (MTD) for Income Tax officially begins for self‑employed individuals and landlords with qualifying income over £50,000. Affected taxpayers must begin using MTD‑compatible software and submit quarterly digital updates to HMRC.
- New PAYE tax codes, thresholds and rates take effect for employers.
- First day of the new tax year for directors and shareholders.
7 April
- VAT return and payment due for monthly VAT periods ending 28 February 2026 (1 month + 7 days after the VAT period end).
19 April
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 April 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 April 2026.
22 April
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 April 2026.
Ongoing VAT Quarterly Deadlines
- VAT returns for quarters ending 31 March 2026 are due by 7 May 2026.
May 2026
VAT, PAYE and Annual Payroll Reporting
May includes important VAT, PAYE and annual payroll reporting deadlines for employers.
7 May
- VAT return and payment due for VAT quarters ending 31 March 2026.
19 May
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 May 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 May 2026.
22 May
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 May 2026.
31 May
- P60 deadline: Employers must provide employees with a P60 showing pay and deductions for the 2025/26 tax year.
- VAT payment for monthly filers – 7 days after each month’s VAT period.
June 2026
VAT, PAYE/CIS and Companies House
June includes important VAT, PAYE/CIS and Companies House deadlines, with obligations that apply to many employers and contractors.
7 June
- VAT return and payment due for VAT periods ending 30 April 2026 (1 month + 7 days after the VAT period end).
19 June
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 June 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 June 2026.
22 June
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 June 2026.
30 June
- Companies House annual accounts filing deadline for companies with an accounting period ending 30 September 2025 (9 months after year end).
July 2026
VAT, PAYE/CIS and Annual Benefits Reporting
July includes important VAT, PAYE/CIS and annual benefits reporting deadlines for employers and larger businesses.
6 July
- P11D and P11D(b) deadline: Employers must report benefits and expenses provided to employees and pay Class 1A National Insurance.
- From April 2026, the government is moving toward mandatory payrolling of benefits. While some P11Ds will still apply, many employers will transition to reporting benefits through monthly payroll during 2026.
7 July
- VAT return and payment due for VAT periods ending 31 May 2026.
19 July
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 July 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 July 2026.
22 July
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 July 2026.
- Class 1A National Insurance on benefits (if not payrolled) is normally due by this date if paid electronically.
Quarterly Corporation Tax Instalments (If Applicable)
- Companies subject to quarterly instalment payments may have Corporation Tax instalments due during July, depending on company size and accounting period.
August 2026
Lighter Compliance Month
August is typically a lighter compliance month, but key VAT and payroll obligations still apply.
7 August
- VAT return and payment due for VAT periods ending 30 June 2026.
19 August
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 August 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 August 2026.
22 August
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 August 2026.
September 2026
Busy Compliance Month
September can be a busy compliance month, particularly for Corporation Tax returns, Companies House filings, VAT and payroll.
7 September
- VAT return and payment due for VAT periods ending 31 July 2026.
19 September
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 September 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 September 2026.
22 September
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 September 2026.
30 September – High Peak Filing Deadline
- Corporation Tax return (CT600) due for accounting periods ended 30 September 2025.
- Companies House accounts filing deadline for companies with a 31 December 2025 year end (a very common UK accounting date), unless filing extensions apply.
October 2026
Registration, VAT and Payroll
October includes important registration, VAT and payroll deadlines, particularly for new and growing businesses.
5 October
- Deadline to notify HMRC if your business needs to register for Corporation Tax, PAYE or Self Assessment for the first time following activity in the 2025/26 tax year.
7 October
- VAT return and payment due for VAT periods ending 31 August 2026.
19 October
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 October 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 October 2026.
22 October
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 October 2026.
31 October
- Corporation Tax return (CT600) due for accounting periods ended 31 October 2025.
November 2026
VAT and Payroll Compliance
November includes ongoing VAT and payroll compliance deadlines for most businesses.
7 November
- VAT return and payment due for VAT periods ending 30 September 2026.
19 November
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 November 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 November 2026.
22 November
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 November 2026.
December 2026
VAT, PAYE/CIS and Year-End Payroll Planning
December includes key VAT, PAYE/CIS and year-end payroll planning deadlines.
7 December
- VAT return and payment due for VAT periods ending 31 October 2026.
19 December
- Deadline for postal PAYE, NICs and CIS payments for the tax month ended 5 December 2026.
- Deadline for submitting the monthly CIS300 return for the month ended 5 December 2026.
22 December
- Deadline for electronic PAYE, NICs and CIS payments to reach HMRC for the tax month ended 5 December 2026.
30 December
- Deadline for online Self Assessment tax returns to be submitted if you want HMRC to collect underpaid tax (generally up to £3,000) through your 2027/28 PAYE tax code. HMRC specifies 30 December for this facility.
Key Considerations (Business Tax)
Corporation Tax
- Corporation Tax must be paid 9 months and 1 day after the end of your accounting period.
- Corporation Tax returns (CT600) must be filed within 12 months of the accounting period end.
- Larger companies may need to make quarterly instalment payments if profits exceed the relevant HMRC thresholds.
VAT Returns & Payments
- Most VAT returns and payments are due 1 month + 7 days after the VAT period ends.
- All VAT-registered businesses must use MTD-compatible digital software to keep records and submit VAT returns.
PAYE, NICs & CIS
- PAYE, National Insurance and CIS payments are generally due by the 22nd of the month if paid electronically (or the 19th if paid by post).
- Employers must submit Full Payment Submissions (FPS) on or before each payday, and Employer Payment Summaries (EPS) where applicable.
- Class 1A National Insurance on benefits reported via P11D forms (if not payrolled) is normally due by 22 July if paid electronically.
Companies House
- Companies must file annual statutory accounts with Companies House by the required deadline (usually 9 months after the accounting period end).
- Companies must also submit a Confirmation Statement at least once every 12 months, usually within 14 days of the review period end.
Record-Keeping & Making Tax Digital (MTD)
- VAT and certain other taxes require digital record-keeping using MTD-compliant software.
- Making Tax Digital for Income Tax applies from April 2026 for self‑employed individuals and landlords with qualifying income over £50,000, with further rollout planned from April 2027 for those earning over £30,000.
Frequently Asked Questions
Business Tax Deadlines
When is Corporation Tax due?
Corporation Tax is usually paid 9 months and 1 day after the end of your company’s accounting period. Your Company Tax Return (CT600) must be filed separately within 12 months of the accounting period end.
How do I know when my Corporation Tax return is due?
Your Corporation Tax return deadline is 12 months after your accounting period ends. For example, if your year end is 31 March 2025, the CT600 must be filed by 31 March 2026.
Do all companies have to make quarterly Corporation Tax payments?
No. Quarterly instalment payments usually only apply to larger companies with profits above HMRC thresholds. Most small and medium-sized companies pay Corporation Tax in a single annual payment.
When are VAT returns and payments due?
VAT returns and payments are usually due 1 month and 7 days after the VAT period ends. For example, a VAT quarter ending 31 March is normally due by 7 May.
What happens if I miss a VAT return or payment deadline?
If you miss a VAT deadline, HMRC may charge interest and apply penalty points under the VAT penalty system. Repeated late submissions can result in financial penalties.
Do all VAT-registered businesses have to use Making Tax Digital?
Yes. All VAT-registered businesses must keep digital VAT records and submit VAT returns using MTD-compatible software, regardless of turnover.
When do PAYE and National Insurance payments have to be made?
PAYE, National Insurance and CIS payments are normally due by the 22nd of the month if paid electronically (or the 19th if paid by post), covering the tax period ending on the 5th of that month.
What happens if PAYE is paid late?
Late PAYE payments can lead to interest charges and penalties, particularly if payments are late more than once within the same tax year.
When do companies have to file accounts with Companies House?
Most companies must file annual statutory accounts with Companies House within 9 months of the accounting period end. First-year filing deadlines are often longer.
Are Companies House deadlines the same as Corporation Tax deadlines?
No. Companies House deadlines and Corporation Tax deadlines are separate and often fall on different dates, even though they relate to the same accounting period.
What records does a business need to keep for tax purposes?
Businesses must keep records of income, expenses, VAT, payroll and supporting documents such as invoices and receipts. Most business records must be retained for at least six years.
What should I do if I’m unsure which business tax deadlines apply to me?
Business tax deadlines vary depending on your business structure, size and accounting period. Speaking to a qualified tax adviser can help ensure compliance and reduce the risk of penalties.
