Free · 2027 edition · HMRC & Companies House
The dates most UK small businesses must hit in 2027, from Self Assessment on 31 January to the new MTD quarterly updates, with HMRC and Companies House sources. Company deadlines that depend on your year end are worked out for you below.
Self Assessment online return and payment (2025 to 2026)
MTD for Income Tax: quarterly update (to 5 Jan 2027)
Tax year ends: last day to use 2026 to 2027 allowances
New in the 2027 edition
Mandatory from 6 April 2027 for qualifying income over £30,000 in 2025 to 2026, and from April 2028 for over £20,000.[4]
From 6 April 2027 company cars, vans, car and van fuel and medical benefits are taxed through payroll in real time. Most other benefits follow from April 2028 (not loans or accommodation). P11D and P11D(b) for 2026 to 2027 are still due on 6 July 2027.[9][10]
From 6 April 2027: property income at 22%, 42% and 47% (England, Wales and Northern Ireland) and savings income at 22%, 42% and 47%.[18][19]
From 6 April 2027 for savers under 65. The overall ISA limit stays at £20,000.[17]
Dated deadlines
Open any date for what to do, who it applies to and what happens if it is missed. The calendar icon adds a single date to Google Calendar.
27 deadlines
Submit the online return for the tax year 6 April 2025 to 5 April 2026 by 11:59pm, pay the balance you owe, and pay your first payment on account for 2026 to 2027 if one applies.[1][2][3]
Who: Sole traders, partners, landlords and anyone else in Self Assessment
If missed: £100 late-filing penalty; £10 a day after 3 months (up to £900); 5% of tax unpaid at 30 days, 6 and 12 months, plus interest.
Send the cumulative update for 6 April 2026 to 5 January 2027 (or 1 April to 31 December if you use calendar quarters).[5]
Who: Sole traders and landlords using MTD for Income Tax since April 2026
If missed: HMRC will not apply penalty points for late quarterly updates in 2026 to 2027.
Last day of the 2026 to 2027 tax year. Last day to pay into ISAs from this year’s £20,000 allowance. Send your final payroll submission for the year on or before your last payday.[6][16]
Who: Business owners and individuals
If missed: ISA allowances apply per tax year; from 6 April the 2027 to 2028 allowance starts.
MTD for Income Tax becomes mandatory for qualifying income over £30,000 (based on 2025 to 2026). Employers must report and tax company cars, vans, car and van fuel and medical benefits through payroll in real time. Property income rates rise to 22%, 42% and 47% in England, Wales and Northern Ireland. The cash ISA limit falls to £12,000 for under-65s (overall £20,000 unchanged).[4][10][17][18][19]
Who: Sole traders, landlords and employers
If missed: Check your software and payroll set-up before the first deadlines.
Send the fourth cumulative update for 2026 to 2027. The final declaration is due by 31 January 2028.[5]
Who: MTD for Income Tax users since April 2026
If missed: No penalty points for late updates in 2026 to 2027.
Give every employee on your payroll on 5 April 2027 a P60, on paper or electronically. 31 May 2027 is also the Spring bank holiday, so plan to send them earlier.[8]
Who: Employers
If missed: A legal duty: employers must provide it by 31 May.
Report expenses and benefits, give employees a copy, and report the Class 1A National Insurance you owe. From 2027 to 2028, company cars, vans, fuel and medical benefits move into payroll; other benefits follow from April 2028.[9][10]
Who: Employers who provided expenses or benefits not payrolled
If missed: £100 per 50 employees for each month or part month the P11D(b) is late.
Pay electronically by 22 July (a cheque must arrive by 19 July).[9]
Who: Employers with a Class 1A bill
If missed: Interest and penalties on late payment.
Usually half of last year’s bill. Not needed if last year’s bill was under £1,000 or more than 80% was taken at source.[3]
Who: Self Assessment taxpayers who make payments on account
If missed: Interest on late payment.
First update of the 2027 to 2028 tax year.[5]
Who: All MTD for Income Tax users, including those who joined on 6 April 2027
If missed: A penalty point; 4 points brings a £200 penalty.
Tell HMRC by 5 October if you need to complete a tax return for the previous tax year.[1]
Who: Anyone newly self-employed or with untaxed income in 2026 to 2027
If missed: Registering late leaves little time before the 31 January 2028 deadline.
Pay the tax and Class 1B National Insurance due under the PSA electronically by 22 October (19 October by cheque).[9]
Who: Employers with a PAYE Settlement Agreement
If missed: Interest and penalties on late payment.
Second update of the 2027 to 2028 tax year.[5]
Who: MTD for Income Tax users
If missed: A penalty point; 4 points brings a £200 penalty.
Submit the online return by 11:59pm on 30 December if you want HMRC to collect the bill through your tax code.[1]
Who: Employees with a Self Assessment bill who want it collected through PAYE
If missed: Miss it and the bill is due in one go by 31 January 2028.
Depends on your dates
VAT, company accounts, Corporation Tax and the confirmation statement run from your own dates. Enter them to get your 2027 deadlines.
Usually 1 calendar month and 7 days after the end of each VAT accounting period. The same date for filing and for cleared payment. You must file even with nothing to pay.[11]
Example: Quarter ending 31 March 2027: file and pay by 7 May 2027.
If missed: Penalties and interest if late. Payment must reach HMRC by the deadline even if it falls on a weekend or bank holiday.
Annual accounts to Companies House 9 months after the financial year ends (first accounts: 21 months after incorporation). Pay Corporation Tax 9 months and 1 day after the accounting period ends. File the Company Tax Return 12 months after it ends.[12][13]
Example: Year end 31 March 2027: accounts by 31 December 2027, Corporation Tax paid by 1 January 2028, CT600 filed by 31 March 2028.
If missed: Companies House late-filing penalty from £150 to £1,500, doubled if late 2 years running; HMRC penalties and interest.
At least once every 12 months. You can file up to 14 days after the review period ends. £50 online. Every director must have verified their identity before Companies House will accept it.[14]
Example: Confirmation date 30 June 2027: file by 14 July 2027.
If missed: Fine of up to £5,000 and the company may be struck off.
Also running all year
Quarterly updates are cumulative from 6 April and due on 7 August, 7 November, 7 February and 7 May. Calendar-quarter filers use 1 April to 31 March with the same due dates. Final declaration by 31 January after the tax year.[4][5]
If missed: From 2027 to 2028: a penalty point per late update, £200 at 4 points.
Send a Full Payment Submission on or before each payday. Send an Employer Payment Summary by the 19th of the following tax month to claim reductions. Pay by the 22nd (electronic) or 19th (cheque).[6][7]
If missed: Interest and penalties if payments are late.
When you would rather not remember
Every date on this page can live in one place with an owner. ExpiryEdge sends the reminders at 90, 60, 30 and 7 days by email, SMS, WhatsApp, Slack or Teams, keeps the evidence on file and logs who did what.
Try it with your own dates, free for 14 days, no cardExpiryEdge · Tracked item
VAT Return · Q1 2027
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Finance lead
Expires
7 May 2027
Reminders before expiry
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30d
7d
Due
Full list
The same dates as the calendar above, in date order, for printing and quick scanning.
| Deadline | What | Who | If missed | Source |
|---|---|---|---|---|
| Fri 22 Jan 2027 | PAYE and National Insurance payment (6 Dec to 5 Jan) Pay the PAYE tax and National Insurance for the tax month 6 Dec to 5 Jan. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Sun 31 Jan 2027 | Self Assessment online return and payment (2025 to 2026) Submit the online return for the tax year 6 April 2025 to 5 April 2026 by 11:59pm, pay the balance you owe, and pay your first payment on account for 2026 to 2027 if one applies. | Sole traders, partners, landlords and anyone else in Self Assessment | £100 late-filing penalty; £10 a day after 3 months (up to £900); 5% of tax unpaid at 30 days, 6 and 12 months, plus interest. | [1][2][3] |
| Sun 7 Feb 2027 | MTD for Income Tax: quarterly update (to 5 Jan 2027) Send the cumulative update for 6 April 2026 to 5 January 2027 (or 1 April to 31 December if you use calendar quarters). | Sole traders and landlords using MTD for Income Tax since April 2026 | HMRC will not apply penalty points for late quarterly updates in 2026 to 2027. | [5] |
| Mon 22 Feb 2027 | PAYE and National Insurance payment (6 Jan to 5 Feb) Pay the PAYE tax and National Insurance for the tax month 6 Jan to 5 Feb. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Mon 22 Mar 2027 | PAYE and National Insurance payment (6 Feb to 5 Mar) Pay the PAYE tax and National Insurance for the tax month 6 Feb to 5 Mar. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Mon 5 Apr 2027 | Tax year ends: last day to use 2026 to 2027 allowances Last day of the 2026 to 2027 tax year. Last day to pay into ISAs from this year’s £20,000 allowance. Send your final payroll submission for the year on or before your last payday. | Business owners and individuals | ISA allowances apply per tax year; from 6 April the 2027 to 2028 allowance starts. | [6][16] |
| Tue 6 Apr 2027 | New tax year: MTD at £30,000, payrolled benefits, new rates MTD for Income Tax becomes mandatory for qualifying income over £30,000 (based on 2025 to 2026). Employers must report and tax company cars, vans, car and van fuel and medical benefits through payroll in real time. Property income rates rise to 22%, 42% and 47% in England, Wales and Northern Ireland. The cash ISA limit falls to £12,000 for under-65s (overall £20,000 unchanged). | Sole traders, landlords and employers | Check your software and payroll set-up before the first deadlines. | [4][10][17][18][19] |
| Thu 22 Apr 2027 | PAYE and National Insurance payment (6 Mar to 5 Apr) Pay the PAYE tax and National Insurance for the tax month 6 Mar to 5 Apr. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Fri 7 May 2027 | MTD for Income Tax: quarterly update (to 5 Apr 2027) Send the fourth cumulative update for 2026 to 2027. The final declaration is due by 31 January 2028. | MTD for Income Tax users since April 2026 | No penalty points for late updates in 2026 to 2027. | [5] |
| Sat 22 May 2027 | PAYE and National Insurance payment (6 Apr to 5 May) Pay the PAYE tax and National Insurance for the tax month 6 Apr to 5 May. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Mon 31 May 2027 | Give employees their P60 (2026 to 2027) Give every employee on your payroll on 5 April 2027 a P60, on paper or electronically. 31 May 2027 is also the Spring bank holiday, so plan to send them earlier. | Employers | A legal duty: employers must provide it by 31 May. | [8] |
| Tue 22 Jun 2027 | PAYE and National Insurance payment (6 May to 5 Jun) Pay the PAYE tax and National Insurance for the tax month 6 May to 5 Jun. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Tue 6 Jul 2027 | P11D and P11D(b) for 2026 to 2027 Report expenses and benefits, give employees a copy, and report the Class 1A National Insurance you owe. From 2027 to 2028, company cars, vans, fuel and medical benefits move into payroll; other benefits follow from April 2028. | Employers who provided expenses or benefits not payrolled | £100 per 50 employees for each month or part month the P11D(b) is late. | [9][10] |
| Thu 22 Jul 2027 | Pay Class 1A National Insurance (2026 to 2027) Pay electronically by 22 July (a cheque must arrive by 19 July). | Employers with a Class 1A bill | Interest and penalties on late payment. | [9] |
| Thu 22 Jul 2027 | PAYE and National Insurance payment (6 Jun to 5 Jul) Pay the PAYE tax and National Insurance for the tax month 6 Jun to 5 Jul. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Sat 31 Jul 2027 | Second payment on account (2026 to 2027) Usually half of last year’s bill. Not needed if last year’s bill was under £1,000 or more than 80% was taken at source. | Self Assessment taxpayers who make payments on account | Interest on late payment. | [3] |
| Sat 7 Aug 2027 | MTD for Income Tax: quarterly update (to 5 Jul 2027) First update of the 2027 to 2028 tax year. | All MTD for Income Tax users, including those who joined on 6 April 2027 | A penalty point; 4 points brings a £200 penalty. | [5] |
| Sun 22 Aug 2027 | PAYE and National Insurance payment (6 Jul to 5 Aug) Pay the PAYE tax and National Insurance for the tax month 6 Jul to 5 Aug. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Wed 22 Sep 2027 | PAYE and National Insurance payment (6 Aug to 5 Sep) Pay the PAYE tax and National Insurance for the tax month 6 Aug to 5 Sep. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Tue 5 Oct 2027 | Register for Self Assessment (2026 to 2027) Tell HMRC by 5 October if you need to complete a tax return for the previous tax year. | Anyone newly self-employed or with untaxed income in 2026 to 2027 | Registering late leaves little time before the 31 January 2028 deadline. | [1] |
| Fri 22 Oct 2027 | PAYE Settlement Agreement payment (2026 to 2027) Pay the tax and Class 1B National Insurance due under the PSA electronically by 22 October (19 October by cheque). | Employers with a PAYE Settlement Agreement | Interest and penalties on late payment. | [9] |
| Fri 22 Oct 2027 | PAYE and National Insurance payment (6 Sep to 5 Oct) Pay the PAYE tax and National Insurance for the tax month 6 Sep to 5 Oct. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Sun 31 Oct 2027 | Paper Self Assessment return (2026 to 2027) HMRC must receive the paper return by 11:59pm. | Anyone filing on paper | £100 late-filing penalty. | [1][2] |
| Sun 7 Nov 2027 | MTD for Income Tax: quarterly update (to 5 Oct 2027) Second update of the 2027 to 2028 tax year. | MTD for Income Tax users | A penalty point; 4 points brings a £200 penalty. | [5] |
| Mon 22 Nov 2027 | PAYE and National Insurance payment (6 Oct to 5 Nov) Pay the PAYE tax and National Insurance for the tax month 6 Oct to 5 Nov. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Wed 22 Dec 2027 | PAYE and National Insurance payment (6 Nov to 5 Dec) Pay the PAYE tax and National Insurance for the tax month 6 Nov to 5 Dec. The 22nd is the deadline for electronic payments; a cheque by post must reach HMRC by the 19th. If the 22nd falls on a weekend or bank holiday, the payment must reach HMRC by the last working day before it. | Employers who pay HMRC monthly | Interest and late-payment penalties. | [7] |
| Thu 30 Dec 2027 | Online return to pay through your tax code (2026 to 2027) Submit the online return by 11:59pm on 30 December if you want HMRC to collect the bill through your tax code. | Employees with a Self Assessment bill who want it collected through PAYE | Miss it and the bill is due in one go by 31 January 2028. | [1] |
| Rule | When | If missed | Source |
|---|---|---|---|
| VAT Return and payment | Usually 1 calendar month and 7 days after the end of each VAT accounting period. The same date for filing and for cleared payment. You must file even with nothing to pay. | Penalties and interest if late. Payment must reach HMRC by the deadline even if it falls on a weekend or bank holiday. | [11] |
| Company year end: accounts, Corporation Tax, CT600 | Annual accounts to Companies House 9 months after the financial year ends (first accounts: 21 months after incorporation). Pay Corporation Tax 9 months and 1 day after the accounting period ends. File the Company Tax Return 12 months after it ends. | Companies House late-filing penalty from £150 to £1,500, doubled if late 2 years running; HMRC penalties and interest. | [12][13] |
| Confirmation statement | At least once every 12 months. You can file up to 14 days after the review period ends. £50 online. Every director must have verified their identity before Companies House will accept it. | Fine of up to £5,000 and the company may be struck off. | [14] |
| MTD for Income Tax: quarterly updates | Quarterly updates are cumulative from 6 April and due on 7 August, 7 November, 7 February and 7 May. Calendar-quarter filers use 1 April to 31 March with the same due dates. Final declaration by 31 January after the tax year. | From 2027 to 2028: a penalty point per late update, £200 at 4 points. | [4][5] |
| Payroll reporting (RTI) | Send a Full Payment Submission on or before each payday. Send an Employer Payment Summary by the 19th of the following tax month to claim reductions. Pay by the 22nd (electronic) or 19th (cheque). | Interest and penalties if payments are late. | [6][7] |
31 January 2027 for online returns for the 2025 to 2026 tax year, and for paying the tax you owe. The second payment on account is due on 31 July 2027. Paper returns for 2026 to 2027 are due by 31 October 2027.
If you are a sole trader or landlord and your qualifying income for 2025 to 2026 was over £30,000, you must use it from 6 April 2027. If it was over £50,000 in 2024 to 2025, you should already have started in April 2026. Quarterly updates are due on 7 August, 7 November, 7 February and 7 May.
Usually 1 calendar month and 7 days after the end of your VAT period. For a quarter ending 31 March 2027 that is 7 May 2027. Your VAT online account shows your exact dates.
Accounts go to Companies House 9 months after your financial year ends. Corporation Tax is paid 9 months and 1 day after the accounting period ends, and the Company Tax Return is filed 12 months after. For a 31 March 2027 year end: 31 December 2027, 1 January 2028 and 31 March 2028.
Yes, for the 2026 to 2027 tax year: P11D and P11D(b) are due by 6 July 2027 and Class 1A National Insurance by 22 July 2027. From 6 April 2027 company cars, vans, car and van fuel and medical benefits must be reported and taxed through payroll instead, and most remaining benefits follow from April 2028. Employer-provided loans and accommodation stay on the existing process.
Every date and rule on this page comes from these official sources.
1.
GOV.UK · gov.uk · checked 28 Sep 2026
2.
GOV.UK · gov.uk · checked 28 Sep 2026
3.
GOV.UK · gov.uk · checked 28 Sep 2026
4.
HMRC, GOV.UK · gov.uk · checked 28 Sep 2026
5.
HMRC, GOV.UK · gov.uk · checked 28 Sep 2026
6.
GOV.UK · gov.uk · checked 28 Sep 2026
7.
GOV.UK · gov.uk · checked 28 Sep 2026
8.
GOV.UK · gov.uk · checked 28 Sep 2026
9.
GOV.UK · gov.uk · checked 28 Sep 2026
10.
HMRC, GOV.UK · gov.uk · checked 28 Sep 2026
11.
GOV.UK · gov.uk · checked 28 Sep 2026
12.
GOV.UK · gov.uk · checked 28 Sep 2026
13.
Companies House, GOV.UK · gov.uk · checked 28 Sep 2026
14.
Companies House, GOV.UK · gov.uk · checked 28 Sep 2026
15.
Companies House, GOV.UK · gov.uk · checked 28 Sep 2026
16.
GOV.UK · gov.uk · checked 28 Sep 2026
17.
HM Treasury / HMRC, GOV.UK · gov.uk · checked 28 Sep 2026
18.
legislation.gov.uk · checked 28 Sep 2026
19.
HM Treasury / HMRC, GOV.UK · gov.uk · checked 28 Sep 2026
Guidance, not tax advice. Dates reflect HMRC and Companies House guidance as checked on 28 Sep 2026. Your own HMRC and Companies House accounts show the dates that apply to you.
