Tax calendar

• February (26)
• March
• April
• May
• June
• July
• August
• September
• October
• November
• December
• January (27)
• February
• March

February 2026

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2026.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 February 2026.

March 2026

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

3^rd

5% late payment penalty on any 2024/25 outstanding tax which was due on 31 January 2026 and still remains unpaid.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 March 2026.

31^st

End of corporation tax financial year.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 March 2025.

Last minute planning for tax year 2025/26 – please contact us for advice.

April 2026

5^th

Last day of 2025/26 tax year.

Deadline for 2025/26 ISA investments and pension contributions.

Last day to make disposals using the 2025/26 CGT exemption.

14^th

Due date for income tax for the CT61 period to 31 March 2026.

19^th

Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2025/26 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

PAYE quarterly payments are due for small employers for the pay periods 6 January 2026 to 5 April 2026.

PAYE, Student loan and CIS deductions are due for the month to 5 April 2026.

Deadline for employers' final PAYE return to be submitted online for 2025/26.

May 2026

3^rd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2026.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 May 2026.

31^st

Deadline for forms P60 for 2025/26 to be issued to employees.

June 2026

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 June 2026.

30^th

End of CT61 quarterly period.

July 2026

5^th

Deadline for applying for a PAYE Settlement Agreement for 2025/26.

6^th

Deadline for forms P11D and P11D(b) for 2025/26 to be submitted to HMRC and copies to be issued to employees concerned.

Deadline for employers to report share incentives for 2025/26.

14^th

Due date for income tax for the CT61 period to 30 June 2026.

19^th

Class 1A NICs due for 2025/26.

PAYE, Student loan and CIS deductions due for the month to 5 July 2026.

PAYE quarterly payments are due for small employers for the pay periods 6 April 2026 to 5 July 2026.

31^st

Second payment on account 2025/26 due.

August 2026

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2026.

7^th

MTD quarterly update due for the period 1/6 April 2026 to 30 June/5 July 2026.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 August 2026.

September 2026

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 September 2026.

30^th

End of CT61 quarterly period.

October 2026

1^st

Due date for payment of Corporation Tax for period ended 31 December 2025.

5^th

Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge (unless paid by PAYE) for 2025/26 if no tax return has been issued.

14^th

Due date for income tax for the CT61 quarter to 30 September 2026.

19^th

Tax and NICs due under a 2025/26 PAYE Settlement Agreement.

PAYE, Student loan and CIS deductions are due for the month to 5 October 2026.

PAYE quarterly payments are due for small employers for the pay periods 6 July 2026 to 5 October 2026.

31^st

Deadline for submitting ‘paper’ 2025/26 self assessment returns.

November 2026

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2026.

7^th

MTD quarterly update due for the period 1/6 April 2026 to 30 September 2026/5 October 2026.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 November 2026.

December 2026

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 December 2026.

30^th

Online filing deadline for submitting 2025/26 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2027/28 tax code.

31^st

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 December 2025.

January 2027

1^st

Due date for payment of corporation tax for period ended 31 March 2026.

14^th

Due date for income tax for the CT61 quarter to 31 December 2026.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 January 2027.

PAYE quarterly payments are due for small employers for the pay periods 6 October 2026 to 5 January 2027.

31st

Deadline for submitting your 2025/26 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2025/26 liability together with the first payment on account for 2026/27 are also due.

Capital gains tax payment for 2025/26.

Balancing payment – 2025/26 income tax and Class 4 NICs.

February 2027

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2027.

7^th

MTD quarterly update due for the period 1/6 April 2026 to 31 December 2026/5 January 2027.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 February 2027.

March 2027

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

3^rd

5% late payment penalty on any 2025/26 outstanding tax which was due on 31 January 2027 and still remains unpaid.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 March 2027.

31^st

End of corporation tax financial year.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 March 2026.

Last minute planning for tax year 2026/27 – please contact us for advice.