May 2026
April 2026
M
T
W
T 2 9
F 3
S 4
S 5
M
T
W
T
F 1 8
S 2 9
S 3
1 8
6
7
10 17 24
11 18 25
12 19 26
4
5
6
7
10 17 24 31
13 20 27
14 21 28
15 22 29
16 23 30
11 18 25
12 19 26
13 20 27
14 21 28
15 22 29
16 23 30
1 Commencement of £10 daily penalties for 2024/25 tax returns not filed (max £900). 3 Employers submit P46(car) printed form showing quarter’s changes to company cars. †19 Employers pay PAYE for month April 2026. *22 PAYE electronic payment deadline. 31 Employers deadline to send 2025/26 P60 to employees.
5 End of tax year. Cut-off for income and gains between 2025/26 and 2026/27. 5 Employers submit P46(car) electronic form showing quarter’s changes to company cars. 6 Making Tax Digital (MTD) begins for certain self-employed individuals and landlords. †19 Employers pay PAYE for quarter or month March 2026. 19 Last day for final 2025/26 Employer Payment Summary to reach HMRC. *22 PAYE electronic payment deadline.
July 2026
June 2026
M
T
W
T 2 9
F 3
S 4
S 5
M
T 2 9
W
T 4
F 5
S 6
S 7
1 8
1 8
3
6
7
10 17 24 31
11 18 25
12 19 26
10 17 24
11 18 25
12 19 26
13 20 27
14 21 28
13 20 27
14 21 28
15 22 29
16 23 30
15 22 29
16 23 30
† 19 Employers pay PAYE for month May 2026. *22 PAYE electronic payment deadline. 30 Deadline for notifying HMRC of the intention to claim R&D relief for y/e 31 December 2025
5 Agree 2025/26 PAYE Settlement Agreement. 6 Employers send P11D and annual share scheme returns to HMRC and P11D to employees. †19 Employers pay Class 1A NIC for 2025/26. †19 Employers pay PAYE for quarter or month June 2026. *22 PAYE and Class 1A NIC electronic payment deadline. 31 Deadline for payment of second instalment of 2025/26 self assessed tax on income.
August 2026
September 2026
M
T
W
T
F
S 1 8
S 2 9
M
T 1 8
W
T 3
F 4
S 5
S 6
2 9
5
4
6
7
7
10 17 24
11 18 25
12 19 26
13 20 27
10 17 24
11 18 25
12 19 26
13 20 27
14 21 28
15 22 29
16 23 30
14 21 28
15 22 29
16 23 30
31 1 If 2024/25 tax return not filed, further £300 penalty (or 5% of tax due, if higher) . 2 Employers submit P46(car) form showing quarter’s changes to company cars. 5 MTD quarterly update due †19 Employers pay PAYE for month July 2026. *22 PAYE electronic payment deadline.
†19 Employers pay PAYE for month August 2026. *22 PAYE electronic payment deadline. 30 Dealine for notifying HMRC of intention to claim R&D relief for y/e 31 March 2026 * Electronic payments due on a weekend must be made on the previous working day unless “Faster Payments” is used. † Cheque payments due on a weekend must reach HMRC on the previous working day.
AUTUMN BUDGET 26 NOVEMBER 2025
15
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