2026 UK Tax & VAT Calendar
Key dates for UK VAT returns, Making Tax Digital, Corporation Tax, Self Assessment, and CIS in 2026.
January 2026
Q3 2025/26 VAT Return Due
VAT return and payment for quarter ended 30 November 2025 due (standard quarterly cycle).
Self Assessment Tax Return Deadline
Online Self Assessment tax return for 2024/25 due. Balancing payment and first payment on account also due.
February 2026
Q4 2025/26 VAT Return Due
VAT return and payment for quarter ended 28 February 2026 due.
April 2026
New Tax Year 2026/27 Starts
UK tax year 2026/27 begins. Updated PAYE tax codes and thresholds apply.
Q1 2026/27 VAT Return Due
VAT return and payment for quarter ended 31 March 2026 due.
CIS Monthly Return Due (March)
Construction Industry Scheme monthly return for March 2026 due to HMRC.
May 2026
Corporation Tax Payment (Companies with 30 Jun Year-End)
Corporation Tax due for companies with accounting period ending 30 June 2025.
July 2026
Q2 2026/27 VAT Return Due
VAT return and payment for quarter ended 30 June 2026 due.
Second Self Assessment Payment on Account
Second payment on account for 2025/26 Self Assessment due.
October 2026
Q3 2026/27 VAT Return Due
VAT return and payment for quarter ended 30 September 2026 due.
Making Tax Digital for Income Tax (mandatory for >£50k)
MTD for Income Tax Self Assessment becomes mandatory for those with qualifying income over £50,000.
December 2026
Corporation Tax Filing (Companies with 31 Dec Year-End)
Companies House accounts filing deadline for 31 December 2025 year-end. Corporation Tax return (CT600) due 12 months after period end.
Related Guides
Primary Sources
- https://www.gov.uk/vat-returns
- https://www.gov.uk/self-assessment-tax-returns
- https://www.gov.uk/corporation-tax
- https://www.gov.uk/construction-industry-scheme
- https://www.gov.uk/government/publications/making-tax-digital