Tax Calendar & Tables
View our latest tax tables. These in-depth online tax tables have all the latest tax rates/allowances and are a must for everyone.
Download our handy Tax Cards here:
| 2026/2027 |
| 2025/2026 |
| 2024/2025 |
2026/27 TAX CALENDAR
Make payment on previous working day where due date falls on a weekend/ bank holiday.
Every month
-19th: Submit CIS contractors’ monthly return.
-22nd: PAYE/NICs/CIS deductions paid electronically for period ending 5th of the month (19th if not paying electronically).
Month end
– Submit CT600 for year ending 12 months previously. Last day to amend CT600 for year ending 24 months previously.
April 2026
– April 1st: New 40% first year allowance for incorporated businesses. National minimum wage rates rise.
April 6th:
– Dividend ordinary rate and upper rates increased by 2% (additional rate unchanged).
– Venture capital trust income tax relief reduced to 20%.
– New 40% first year capital allowance for all businesses.
– CGT business asset disposal relief rate increased to 18%.
– Making Tax Digital for Income Tax Self Assessment starts for self-employed workers and landlords with total qualifying income over £50,000.
July 2026
– July 5th: Last date to agree a new PAYE Settlement Agreement (PSA) for 2025/26.
– July 6th: Deadline for employers to submit forms P11D (expenses) and P11D (b) (benefits) for 2025/26 to HMRC and provide copies to employees.
– July 22nd: Pay class 1A NICs (19 July if not paying electronically).
– July 31st: Second payment on account for 2025/26 income tax and class 4 NICs.
August 2026
– August 1st: Penalty of 5% of the tax due or £300, whichever is the greater, where the 2024/25 tax return has not been filed.
October 2026
– October 5th: Deadline to register for self-assessment for 2025/26.
– October 22nd: Pay tax and class 1B NICs on PSAs (19th if not paying electronically).
– October 31st: Deadline for 2025/26 tax return if filed on paper.
December 2026
– December 30th: Deadline to submit 2025/26 tax return online to have underpaid PAYE tax collected through the 27/28 tax code.
January 2027
– January 31st: Submit 2025/26 self-assessment tax return online. Pay balance of 2025/26 income tax, class 4 NICs, CGT, class 2 NICs paid voluntarily plus first payment on account for 2026/27 income tax and class 4 NICs.
February 2027
– February 1st: Initial penalty imposed where the 2025/26 tax return has not been filed or has been filed on paper after 31 October 2026.
March 2027
– March 3rd: First 5% penalty imposed on 2025/26 tax unpaid on 3 March.
April 2027
– April 6th: Income tax rates increased by 2% across all tax bands on property (England and Northern Ireland) and savings income. ISA cash limit reduced to £12,000 for people under 65. Qualifying income threshold for Making Tax Digital for Income Tax reduced to over £30,000.
