Tax calendar

Is this rel­e­vant to you?

This dead­line is rel­e­vant to small employ­ers only. As a small employ­er with income tax, nation­al insur­ance and stu­dent loan deduc­tions of less than £1,500 a month you may make pay­ments to HMRC of the income tax, nation­al insur­ance and stu­dent loan deduc­tions on a quar­ter­ly basis.

Postal pay­ments should reach your HMRC Accounts Office by this date.

Where the pay­ment is made elec­tron­i­cal­ly the dead­line for receipt of cleared pay­ment is 22 Octo­ber 2026. Inter­est will be charged if pay­ment is made late. Penal­ties also apply.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to employ­ers who have made PAYE deduc­tions from their employ­ees’ salaries and to con­trac­tors who have paid sub­con­trac­tors under the CIS.

Employ­ers are required to make pay­ment to HMRC of the income tax, nation­al insur­ance and stu­dent loan deduc­tions. Con­trac­tors are required to make pay­ment to HMRC of the tax deduc­tions made from sub­con­trac­tors under the CIS.

Postal pay­ments should reach your HMRC Accounts Office by this date.

Where the pay­ment is made elec­tron­i­cal­ly the dead­line for receipt of cleared pay­ment is 22 Octo­ber 2026. Inter­est will be charged if pay­ment is made late. Penal­ties also apply.

Is this rel­e­vant to you?

This dead­line is rel­e­vant for employ­ers who have entered into a PAYE set­tle­ment agree­ment to pay tax and nation­al insur­ance in respect of ben­e­fits in kind for their employ­ees for the year end­ed 5th April 2026.

Postal pay­ments should reach your HMRC Accounts Office by the last work­ing day this date.

Where the pay­ment is made elec­tron­i­cal­ly the dead­line for receipt of cleared pay­ment is 22 Octo­ber 2026. Inter­est will be charged if pay­ment is made late. Penal­ties also apply.

If we are already deal­ing with this mat­ter on your behalf you need take no action.

Is this rel­e­vant to you?

This dead­line is only rel­e­vant for those indi­vid­u­als who com­plete a ‘paper’ self assess­ment tax return and who are employ­ees. Where you have an under­pay­ment you may request that HMRC col­lect the tax out­stand­ing by mak­ing an adjust­ment to your tax code for the year 2027/28.

Please note that where your return is sub­mit­ted online then the fil­ing dead­line for ‘cod­ing out’ is 30 Decem­ber 2026.

If we are already deal­ing with this mat­ter on your behalf you need take no action.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to indi­vid­u­als who need to com­plete a self assess­ment tax return for 2025/26 and wish to file the return in a ‘paper’ form. Self assess­ment returns sub­mit­ted after this date must be sub­mit­ted elec­tron­i­cal­ly.

Please note that this dead­line is not rel­e­vant if we are going to sub­mit an online return for you or you are going to deal with the com­ple­tion of an online return your­self. The dead­line for sub­mis­sion of online returns is 31 Jan­u­ary 2027.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to employ­ers who pro­vide any employ­ees with the use of a car. The form P46 (car) only needs to be com­plet­ed where a car is first pro­vid­ed or an addi­tion­al car is pro­vid­ed, or an employ­ee ceas­es to have the use of a car with­out replace­ment. The com­ple­tion of the form enables HMRC to amend the individual’s cod­ing notice to reflect the change in ben­e­fit. This noti­fi­ca­tion may be made by com­plet­ing and print­ing off the rel­e­vant by paper or online forms.

Where one car is mere­ly replaced with anoth­er, this may be noti­fied online.

A change in car for car ben­e­fits which are being ‘pay­rolled’ should not be report­ed on a P46(car).

Is this rel­e­vant to you?

This dead­line is rel­e­vant to any indi­vid­u­als who are mak­ing fil­ings under Mak­ing Tax Dig­i­tal for Income Tax (MTD for ITSA for 2026/27).

Under the default posi­tion, the tax­pay­er must pro­vide infor­ma­tion con­cern­ing their income and expens­es cov­er­ing the peri­od from 6 April 2026 to 5 Octo­ber 2026 to HMRC. If the cal­en­dar quar­ters elec­tion has been made the rel­e­vant peri­od is 1 April 2026 to 30 Sep­tem­ber 2026.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to employ­ers who have made PAYE deduc­tions from their employ­ees’ salaries and to con­trac­tors who have paid sub­con­trac­tors under the CIS.

Employ­ers are required to make pay­ment to HMRC of the income tax, nation­al insur­ance and stu­dent loan deduc­tions. Con­trac­tors are required to make pay­ment to HMRC of the tax deduc­tions made from sub­con­trac­tors under the CIS.

Postal pay­ments should reach your HMRC Accounts Office by this date.

Where the pay­ment is made elec­tron­i­cal­ly the dead­line for receipt of cleared pay­ment is Fri­day 20 Novem­ber 2026, unless you are able to arrange a ‘Faster Pay­ment’ to clear on or by Sun­day 22 Novem­ber 2026. Inter­est will be charged if pay­ment is made late. Penal­ties also apply.

New Advi­so­ry Fuel Rates (AFR) for com­pa­ny car users apply from today. The rates can be found The rates can be found here.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to employ­ers who have made PAYE deduc­tions from their employ­ees’ salaries and to con­trac­tors who have paid sub­con­trac­tors under the CIS.

Employ­ers are required to make pay­ment to HMRC of the income tax, nation­al insur­ance and stu­dent loan deduc­tions. Con­trac­tors are required to make pay­ment to HMRC of the tax deduc­tions made from sub­con­trac­tors under the CIS.

Postal pay­ments should reach your HMRC Accounts Office by the last work­ing day before Sat­ur­day 19 Decem­ber 2026 (Fri­day 18 Decem­ber 2026).

Where the pay­ment is made elec­tron­i­cal­ly the dead­line for receipt of cleared pay­ment is 22 Decem­ber 2026. Inter­est will be charged if pay­ment is made late. Penal­ties also apply.

Is this rel­e­vant to you?

This dead­line is rel­e­vant for those indi­vid­u­als who com­plete a self assess­ment tax return online and who are employ­ees. Where you have an under­pay­ment you may request that HMRC col­lect the tax out­stand­ing by mak­ing an adjust­ment to your tax code for the year 2027/28.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to employ­ers who have made PAYE deduc­tions from their employ­ees’ salaries and to con­trac­tors who have paid sub­con­trac­tors under the CIS.

Employ­ers are required to make pay­ment to HMRC of the income tax, nation­al insur­ance and stu­dent loan deduc­tions. Con­trac­tors are required to make pay­ment to HMRC of the tax deduc­tions made from sub­con­trac­tors under the CIS.

Postal pay­ments should reach your HMRC Accounts Office by this date.

Where the pay­ment is made elec­tron­i­cal­ly the dead­line for receipt of cleared pay­ment is 22 Jan­u­ary 2027. Inter­est will be charged if pay­ment is made late. Penal­ties also apply.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to small employ­ers and con­trac­tors only. As a small employ­er with income tax, nation­al insur­ance and stu­dent loan deduc­tions of less than £1,500 a month you may make pay­ments to HMRC of the income tax, nation­al insur­ance and stu­dent loan deduc­tions on a quar­ter­ly basis.

Postal pay­ments should reach your HMRC Accounts Office by this date.

Where the pay­ment is made elec­tron­i­cal­ly the dead­line for receipt of cleared pay­ment is 22nd Jan­u­ary 2027. Inter­est will be charged if pay­ment is made late. Penal­ties also apply.

If we are already deal­ing with this mat­ter on your behalf you need take no action.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to indi­vid­u­als who need to com­plete a self assess­ment tax return and make direct pay­ments to HMRC in respect of their income tax, Class 4 or vol­un­tary NICs, cap­i­tal gains tax and High Income Child Ben­e­fit Charge lia­bil­i­ties (unless paid via PAYE).

There is a penal­ty of £100 if your return is not sub­mit­ted on time, even if there is no tax due or your return shows that you are due a tax refund.

The bal­ance of any out­stand­ing income tax, Class 4 or vol­un­tary NICs, cap­i­tal gains tax and High Income Child Ben­e­fit Charge (unless paid via PAYE) for the year end­ed 5th April 2026 is due for pay­ment by 31st Jan­u­ary 2027. Where the pay­ment is made late inter­est will be charged.

The first pay­ment on account for 2026/27 in respect of income tax and any Class 4 NI or High Income Child Ben­e­fit Charge (unless paid via PAYE) is also due for pay­ment by 31st Jan­u­ary 2027.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to employ­ers who pro­vide any employ­ees with the use of a car. The form P46 (car) only needs to be com­plet­ed where a car is first pro­vid­ed or an addi­tion­al car is pro­vid­ed, or an employ­ee ceas­es to have the use of a car with­out replace­ment. The com­ple­tion of the form enables HMRC to amend the individual’s cod­ing notice to reflect the change in ben­e­fit. This noti­fi­ca­tion may be made by com­plet­ing and print­ing off the rel­e­vant by paper or online forms. Where one car is mere­ly replaced with anoth­er, this may be noti­fied online.

A change in car for car ben­e­fits which are being ‘pay­rolled’ should not be report­ed on a P46(car).

Is this rel­e­vant to you?

This dead­line is rel­e­vant to any indi­vid­u­als who are mak­ing fil­ings under Mak­ing Tax Dig­i­tal for Income Tax (MTD for ITSA for 2026/27).

Under the default posi­tion, the tax­pay­er must pro­vide infor­ma­tion con­cern­ing their income and expens­es cov­er­ing the peri­od from 6 April 2026 to 5 Jan­u­ary 2027 to HMRC. If the cal­en­dar quar­ters elec­tion has been made the rel­e­vant peri­od is 1 April 2026 to 31 Decem­ber 2026.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to employ­ers who have made PAYE deduc­tions from their employ­ees’ salaries and to con­trac­tors who have paid sub­con­trac­tors under the CIS.

Employ­ers are required to make pay­ment to HMRC of the income tax, nation­al insur­ance and stu­dent loan deduc­tions. Con­trac­tors are required to make pay­ment to HMRC of the tax deduc­tions made from sub­con­trac­tors under the CIS.

Postal pay­ments should reach your HMRC Accounts Office by this date.

Where the pay­ment is made elec­tron­i­cal­ly the dead­line for receipt of cleared pay­ment is 22nd Feb­ru­ary 2027. Inter­est will be charged if pay­ment is made late. Penal­ties also apply.

New Advi­so­ry Fuel Rates (AFR) for com­pa­ny car users apply from today. The rates can be found The rates can be found here.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to indi­vid­u­als who need to com­plete a self assess­ment tax return and make direct pay­ments to HMRC in respect of their income tax, Class 4 or vol­un­tary NICs, cap­i­tal gains tax or High Income Child Ben­e­fit Charge lia­bil­i­ties (unless paid via PAYE).

The bal­ance of any out­stand­ing income tax, Class­es 2 and 4 Nation­al Insur­ance, cap­i­tal gains tax and High Income Child Ben­e­fit Charge (unless paid via PAYE) for the year end­ed 5th April 2026 was due for pay­ment by 31 Jan­u­ary 2027. Where the pay­ment is made late inter­est will be charged. On 3 March 2027 a late pay­ment penal­ty of 5% will be added to the out­stand­ing lia­bil­i­ty.

If we have already dealt with this mat­ter on your behalf you need take no action.

Is this rel­e­vant to you?

This dead­line is rel­e­vant to employ­ers who have made PAYE deduc­tions from their employ­ees’ salaries and to con­trac­tors who have paid sub­con­trac­tors under the CIS.

Employ­ers are required to make pay­ment to HMRC of the income tax, nation­al insur­ance and stu­dent loan deduc­tions. Con­trac­tors are required to make pay­ment to HMRC of the tax deduc­tions made from sub­con­trac­tors under the CIS.

Where the pay­ment is made elec­tron­i­cal­ly the dead­line for receipt of cleared pay­ment is 22nd March 2027. Inter­est will be charged if pay­ment is made late. Penal­ties also apply.

Is this rel­e­vant to you?

The final dead­line of 5th April 2026 is rel­e­vant to indi­vid­u­als who have not con­sid­ered year-end tax plan­ning issues. These issues include:

• util­is­ing your annu­al cap­i­tal gains tax exemp­tion
• util­is­ing your annu­al inher­i­tance tax exemp­tion for gifts
• util­is­ing your annu­al Indi­vid­ual Sav­ings Account invest­ment lim­it (ISA)
• mak­ing addi­tion­al pen­sion con­tri­bu­tions for 2026/27.

Please get in touch if you would like any fur­ther advice on these or any oth­er issues.