UK Tax Year Dates and Tax Returns Deadlines 2025 2026

VAT registered businesses must make regular Making Tax Digital VAT submissions to HMRC. The VAT payment to HMRC must also have cleared by that date too, so make sure you give yourself enough time! If your business uses the VAT Annual Accounting Scheme you’ll send a submission once a year, but you’ll need to make regular advance payments (either monthly or quarterly) towards your expected VAT bill. From here, you’ll need to pay HMRC directly through their online portal, by post, or by bank transfer.

What If I’ve Overpaid My UK Tax?

• If you’ve never submitted a tax return before, you’ll need to register with HMRC.
• If you need to make payments on account towards next year’s Self Assessment tax bill, the second payment is due 31st July.
• You must submit annual accounts to Companies House no later than 9 months from the date that your company’s financial year ends.
• If you want to submit a paper tax return, then the deadline is three months earlier than the online deadline.

Using a payroll schedule aligned with UK financial year dates ensures your employees and HMRC are correctly paid. You will receive our bookkeeping software Pandle for free, as part of your package. The first day of a new tax year often means new tax rates, thresholds and rules come into force. You must tell HMRC by 5 October if you need to complete a tax return for the previous tax year and you have not sent one before. Use this as a guide, and speak to ARB Accountants for advice tailored to your business. Remember, the calendar year, the financial year, and the tax year, are all different.

What happens if I can’t pay my tax bill on time?

If you’re late paying the tax you owe, you could face a host of additional fees. Find out more in our guide on late tax returns and penalties for mistakes. Usually, the only time this deadline may differ is if you received a notice to make an online tax return from HMRC after 31 October 2025, in which case you have three months from the date of issue to file.

For example, an online payment for deductions relating to the tax month 6th May to the firm disclosed 5th June must reach HMRC by 22nd June. Send an Employer Payment Summary (EPS) by the 19th of every month to tell HMRC about any statutory payments or the apprenticeship levy that you’re reclaiming for the previous tax month. If you use MTD Income Tax, this is the deadline to submit your final quarterly update covering the period 6th April to 5th April.

Sole Traders & Self-Employed Deadlines

If our articles and eBooks aren’t enough, our support team is also here to help. You should make a Full Payment Submission (FPS) on or before each payday to tell HMRC about any payments and deductions you make to employees. You’ll also need to tell HMRC if you’re making the last one of the tax year (which ends 5th April).

Our aim is to make accounting painless, and with our collection of actionable insights, we’re achieving that one guide at a time. Once complete, it can take around five working days to receive the money in your bank account. If you’ve asked for a cheque instead, it can take up to five weeks.