October 2026
November 2026
M
T
W
T 1 8
F 2 9
S 3
S 4
M
T
W
T
F
S
S 1 8
5
2 9
5
6
7
10 17 24 31
11 18 25
3
4
6
7
12 19 26
13 20 27
14 21 28
15 22 29
16 23 30
10 17 24
11 18 25
12 19 26
13 20 27
14 21 28
15 22 29
16 23 30
1 Corporation Tax payment deadline for companies with 31 December 2025 year-end. 5 Deadline for notifying HMRC if Income Tax or CGT is due for 2025/26 and no tax return received. †19 Employers pay PAYE Settlement Agreement liability for 2025/26. †19 Employers pay PAYE for quarter or month September 2026. *22 PAYE and PAYE Settlement Agreement electronic payment deadline. 31 Last day to file 2025/26 SA return on paper.
2 Employers submit P46(car) form showing quarter’s changes to company cars. 5 MTD quarterly update due †19 Employers pay PAYE for month October 2026. *22 PAYE electronic payment deadline.
December 2026
January 2027
M
T 1 8
W
T 3
F 4
S 5
S 6
M
T
W
T
F 1 8
S 2 9
S 3
2 9
7
10 17 24 31
11 18 25
12 19 26
13 20 27
4
5
6
7
10 17 24 31
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
†19 Employers pay PAYE for month November 2026. *22 PAYE electronic payment deadline. 30 File 2025/26 SA return online to take advantage of coding out of Income Tax underpayments. 31 Corporation Tax filing deadline for companies with 31 December 2025 year-end.
1 Corporation Tax payment deadline for companies with 31 March 2026 year-end. †19 Employers pay PAYE for quarter or month Dec 2026. *22 PAYE electronic payment deadline. 31 File 2025/26 Income Tax and CGT online return. Pay 2025/26 tax to avoid interest and first instalment of 2026/27 self assessment tax on income. Companies within IR35 to file Earlier Year Update for 2025/26.
February 2027
March 2027
M
T 2 9
W
T 4
F 5
S 6
S 7
M
T 2 9
W
T 4
F 5
S 6
S 7
1 8
3
1 8
3
10 17 24
11 18 25
12 19 26
13 20 27
14 21 28
10 17 24 31
11 18 25
12 19 26
13 20 27
14 21 28
15 22
16 23
15 22 29
16 23 30
1 If 2024/25 tax return not filed, a further penalty of £300 (or 5% of tax due, if higher). If 2025/26 tax return not filed, a penalty of £100. 2 Employers submit P46(car) form showing quarter’s changes to company cars. 5 MTD quarterly update due †19 Employers pay PAYE for month January 2027. *22 PAYE electronic payment deadline.
2 Deadline for payment of balance of 2025/26 tax to avoid a 5% late payment penalty. †19 Employers pay PAYE for month February 2027. *22 PAYE electronic payment deadline. 31 Corporation Tax filing deadline for companies with 31 March 2026 year-end. * 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.
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AUTUMN BUDGET 26 NOVEMBER 2025
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