Tax Calendar
31 January 2026
- Deadline for filing the online 2024/25 personal, partner and partnership tax returns.
- £100 late filing penalty will be levied even if no tax is due.
- Payment due date for 2024‑25 balancing payment and 2025‑26 first payment on account.
3 March 2026
- 5% late payment penalty for any outstanding 2023‑24 tax.
5 April 2026
- Overpayment relief time limit expires for the 2021‑22 tax year.
30 April 2026
- 3‑month late filing penalty for outstanding 2024‑25 online tax returns (£10 daily penalties for up to 90 days).
- 6‑month late filing penalty for outstanding 2024‑25 paper tax returns (5% of tax due or £300 if greater).
31 July 2026
- Payment due date for 2025‑26 second payment on account.
1 August 2026
- Further 5% late payment penalty for any outstanding 2024‑25 tax.
5 October 2026
- Deadline to notify HMRC if you have an Income Tax or CGT liability for 2025‑26 and have not been issued with a notice to file a return.
31 October 2026
- Deadline for filing the paper 2025‑26 tax returns.
- HMRC will:
- Calculate the tax due on 31 January 2027.
- Where the tax due is less than £3,000, collect it through your tax code for 2026‑27.
- £100 late filing penalty will be levied even if no tax is due.
- 12‑month late filing penalty for outstanding 2024‑25 paper tax returns (5% of tax due or £300 if greater).
30 December 2026
- Filing deadline for online 2025‑26 tax return if tax of less than £3,000 is to be collected through your tax code for 2026‑27.
31 January 2027
- Deadline for filing the online 2025‑26 personal, partner and partnership tax returns.
- £100 late filing penalty will be levied even if no tax is due.
- Payment due date for 2025‑26 balancing payment and 2026‑27 first payment on account.
1 February 2027
- Further 5% late payment penalty for any outstanding 2024‑25 tax.