UK tax year dates and Self Assessment deadlines for 2026–27
The UK tax year runs from 6 April to 5 April. For most people filing Self Assessment, the two dates that matter are 31 January, when the online return is due and the tax has to be paid, and 5 October, the deadline to register if you're new.
For the 2025 to 2026 tax year (which ended on 5 April 2026):
| What | Deadline |
|---|---|
| Register for Self Assessment, if you haven't filed before | 5 October 2026 |
| Paper tax return | 31 October 2026 |
| Online return, if you want the tax collected through your tax code (you owe less than £3,000 and already pay tax through PAYE) | 30 December 2026 |
| Online tax return | 31 January 2027 |
| Pay the tax you owe, plus your first payment on account for 2026 to 2027 | 31 January 2027 |
| Second payment on account for 2026 to 2027 | 31 July 2027 |
Payments on account
If your last tax bill was large enough, HMRC asks you to pay towards the next one in advance, in two payments on account. Each is half of the tax you owed last year, due on 31 January and 31 July.
You don't have to make them if either:
- the tax you owed last year was less than £1,000, or
- last year you paid more than 80% of your tax outside Self Assessment, for example through PAYE.
This is why a first Self Assessment bill can be bigger than expected: on 31 January you may pay last year's balance and the first payment on account for the current year together.
Making Tax Digital for Income Tax
If you're a sole trader or a landlord registered for Self Assessment, Making Tax Digital (MTD) for Income Tax applies once your qualifying income passes a threshold:
| Qualifying income | From |
|---|---|
| Over £50,000 | 6 April 2026 |
| Over £30,000 | 6 April 2027 |
| Over £20,000 | 6 April 2028 |
HMRC decides using the income on your Self Assessment return. Income from the 2024 to 2025 tax year, for example, decided who had to start in April 2026.
Under MTD you send quarterly updates through compatible software. Each one covers the tax year so far:
| Update period | Deadline |
|---|---|
| 6 April to 5 July | 7 August |
| 6 April to 5 October | 7 November |
| 6 April to 5 January | 7 February |
| 6 April to 5 April | 7 May (the following tax year) |
You can choose calendar quarters instead (ending 30 June, 30 September, 31 December and 31 March), with the same deadlines.
You still need to keep the receipts behind each figure. See Making Tax Digital receipts and record rules.
Penalties for missing the deadline
Filing late:
- an initial £100 penalty
- after 3 months, £10 a day, up to a maximum of £900
- after 6 months, a further 5% of the tax due or £300, whichever is greater
- after 12 months, another 5% or £300, whichever is greater
Paying late: penalties of 5% of the unpaid tax at 30 days, 6 months and 12 months, plus interest on the amount you owe.
These are the penalties for the 2025 to 2026 return, and they apply even if you've joined Making Tax Digital. If you use Making Tax Digital from 6 April 2026, new penalties replace them from the 2026 to 2027 tax year: a points system for late submissions (a £200 penalty once you reach 4 points) and new late payment penalties. There are no penalties for late quarterly updates in the 2026 to 2027 tax year. See penalties for Making Tax Digital for Income Tax.
Keeping the records
If you're self-employed or a landlord, HMRC expects you to keep your records for at least five years after the 31 January deadline. Otherwise it's at least 22 months after the end of the tax year. See how long to keep receipts for HMRC. Clear digital copies count, so you don't need the paper. See does HMRC accept photos of receipts.
Sources
- GOV.UK — Self Assessment tax returns: deadlines
- GOV.UK — Payments on account
- GOV.UK — Self Assessment penalties
- GOV.UK — Pay your Self Assessment tax bill
- GOV.UK — Penalties for Making Tax Digital for Income Tax
- GOV.UK — Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK — Making Tax Digital for Income Tax: send quarterly updates
Common questions
When is the Self Assessment deadline?
For the 2025 to 2026 tax year, online returns and payment are due by 11:59pm on 31 January 2027. Paper returns are due by 31 October 2026.
When does the UK tax year start and end?
It runs from 6 April to 5 April. The 2026 to 2027 tax year runs from 6 April 2026 to 5 April 2027.
What are payments on account?
Advance payments towards next year's tax bill, each half of the tax you owed last year, due on 31 January and 31 July. You don't have to make them if last year's bill was under £1,000, or if you paid more than 80% of your tax outside Self Assessment.
Do I have to use Making Tax Digital for Income Tax?
If you're a sole trader or landlord with qualifying income over £50,000, from 6 April 2026. Over £30,000 from 6 April 2027, and over £20,000 from 6 April 2028. It means quarterly updates using compatible software.
Every figure on this page is checked against HMRC's own guidance and linked in the sources above. Last checked . Thresholds change each tax year, so if you are reading this well after that date, confirm the current figures before you rely on them. Terms.
Keep reading
How long do you need to keep receipts for HMRC?
At least five years after 31 January for Self-Assessment, six for limited companies. What records to keep, digital copies, and when the clock starts.
ReadDoes HMRC accept photos and scanned receipts?
Yes — HMRC explicitly accepts digital copies. Making Tax Digital rules, when you can throw away paper receipts, and what a valid scan must show.
ReadMaking Tax Digital receipt rules: What sole traders and landlords must store
HMRC Making Tax Digital rules for sole traders and landlords. Digital record keeping requirements, £50k threshold dates, and storing paper vs scanned receipts.
Read