First mandatory quarterly filing for non-PAYE incomes under MTD for Income Tax, end of 5% summer VAT cut

August 2026

1 August

Corporation tax due for accounting periods ended 31 October 2025 where not payable by instalments

2 August

P46 (car) forms due for the quarter ended 5 July 2026 (where benefits not payrolled)

5 August

Employment intermediary reports due for quarter ended 5 July 2026

Deadline for amending employment intermediary reports for quarter ended 5 April 2026

*** NEW FILING DATE ***

Friday 7 August

MTD deadline – First quarterly update for Making Tax Digital (MTD) for Income Tax for non PAYE incomes over £50,000

VAT returns and payments due for month or quarter ended 30 June 2026

14 August

Corporation tax instalment payments due for large companies as follows:

Year ended 30 April 2026 – instalment 4
Year ended 31 July 2026 – instalment 3
Year ended 31 October 2026 – instalment 2
Year ended 31 January 2027 – instalment 1

Corporation tax instalment payments due for very large companies as follows:
Year ended 31 August 2026 – instalment 4
Year ended 30 November 2026 – instalment 3
Year ended 28 February 2027 – instalment 2
Year ended 31 May 2027 – instalment 1

19 August
CIS returns due for month ended 5 August 2026
EPS due for month ended 5 August 2026 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2026 paid non-electronically

22 August (deadline falls on a weekend: plan accordingly)

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2026 paid electronically

31 August (Bank holiday)

(deadline falls on a weekend: plan accordingly)

End of time limited 5% VAT rate for summer on attractions and children’s menus

Corporation tax return due for accounting periods ended 31 August 2025

Deadline for amending corporation tax returns for accounting periods ended 31 August 2024

VAT partial exemption annual adjustments for year ended 31 May 2026 to be included in this quarter’s returns (if not included in return for quarter ended 31 May 2026)

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in February 2026

September 2026

1 September

Corporation tax due for accounting periods ended 30 November 2025 where not payable by instalments

HMRC review advisory fuel rates for company cars for Sep-Nov period

7 September

VAT returns and payments due for month or quarter ended 31 July 2026

14 September

Corporation tax instalment payments due for large companies as follows:
Year ended 31 May 2026 – instalment 4
Year ended 31 August 2026 – instalment 3
Year ended 30 November 2026 – instalment 2
Year ended 28 February 2027 – instalment 1

Corporation tax instalment payments due for very large companies as follows:
Year ended 30 September 2026 – instalment 4
Year ended 31 December 2026 – instalment 3
Year ended 31 March 2027 – instalment 2
Year ended 30 June 2027 – instalment 1

19 September (Saturday) (note deadline falls on a weekend: plan accordingly)
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 September 2026 paid non-electronically

CIS returns due for month ended 5 September 2026

EPS due for month ended 5 September 2026 so HMRC can apply a reduction on what is owed from FPS

22 September

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 September 2026 paid electronically

30 September

Corporation tax return due for accounting periods ended 30 September 2025

Deadline for amending corporation tax returns for accounting periods ended 30 September 2024

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in March 2026

October 2026

1 October

Corporation tax due for accounting periods ended 31 December 2025 where not payable by instalments

5 October

Deadline for registering for self assessment for 2025–26 to notify HMRC of chargeability to income tax and / or capital gains tax

7 October

VAT returns and payments due for month or quarter ended 31 August 2026

14 October

Corporation tax instalment payments due for large companies as follows:

Year ended 30 June 2026 – instalment 4

Year ended 30 September 2026 – instalment 3

Year ended 31 December 2026 – instalment 2

Year ended 31 March 2027 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

Year ended 31 October 2026 – instalment 4

Year ended 31 January 2027 – instalment 3

Year ended 30 April 2027 – instalment 2

Year ended 31 July 2027 – instalment 1

CT61 returns and payments due for quarter ended 30 September 2026

19 October

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2025–26 paid non-electronically

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2026 paid non-electronically

CIS returns due for month ended 5 October 2026

EPS due for month ended 5 October 2026 so HMRC can apply a reduction on what is owed from FPS

22 October

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2025–26 paid electronically

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2026 paid electronically

30 October

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 September 2026

31 October (Saturday) (deadline falls on a weekend: plan accordingly)

Paper personal, trustee and partnership tax returns due for 2025–26

Corporation tax return due for accounting periods ended 31 October 2025

Deadline for amending corporation tax returns for accounting periods ended 31 October 2024

Plastic packaging tax returns and payments due for quarter ended 30 September 2026

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in April 2025

November 2026

1 November (Sunday) (deadline falls on a weekend: plan accordingly)

Corporation tax due for accounting periods ended 31 January 2026 where not payable by instalments

2 November

P46 (car) forms due for the quarter ended 5 October 2026 (where benefits not payrolled)

5 November

Employment intermediary reports due for quarter ended 5 October 2026

Deadline for amending employment intermediary reports for quarter ended 5 July 2026

7 November (Saturday) (deadline falls on a weekend: plan accordingly)

MTD deadline – Second quarterly update for Making Tax Digital for Income Tax (£50k plus cohort)

VAT returns and payments due for month or quarter ended 30 September 2026

14 November (Saturday) (deadline falls on a weekend: plan accordingly)

Corporation tax instalment payments due for large companies as follows:
Year ended 31 July 2026 – instalment 4
Year ended 31 October 2026 – instalment 3
Year ended 31 January 2027 – instalment 2
Year ended 30 April 2027 – instalment 1

Year ended 30 April 2027 – instalment 1Corporation tax instalment payments due for very large companies as follows:
Year ended 30 November 2026– instalment 4
Year ended 28 February 2027 – instalment 3
Year ended 31 May 2027 – instalment 2
Year ended 31 August 2027 – instalment 1

19 November

CIS returns due for month ended 5 November 2026

EPS due for month ended 5 November 2026 so HMRC can apply a reduction on what is owed from FPS

December 2026

1 December

Corporation tax due for accounting periods ended 28 February 2026 where not payable by instalments

HMRC review advisory fuel rates for company cars

7 December

VAT returns and payments due for month or quarter ended 31 October 2026

14 December

Corporation tax instalment payments due for large companies as follows:
Year ended 31 August 2026 – instalment 4
Year ended 30 November 2026 – instalment 3
Year ended 28 February 2027 – instalment 2
Year ended 31 May 2027 – instalment 1

Corporation tax instalment payments due for very large companies as follows:
Year ended 31 December 2026 – instalment 4
Year ended 31 March 2027 – instalment 3
Year ended 30 June 2027 – instalment 2
Year ended 30 September 2027 – instalment 1

19 December (Saturday) (deadline falls on weekend: plan accordingly)

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2026 paid non-electronically

CIS returns due for month ended 5 December 2026

EPS due for month ended 5 December 2026 so HMRC can apply a reduction on what is owed from FPS

22 December

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2026 paid electronically

30 December

Submit online personal tax return for 2025–26 if taxpayer wants HMRC to collect tax underpayment (below £3,000) through PAYE coding

31 December

Corporation tax return due for accounting periods ended 31 December 2025

Deadline for amending corporation tax returns for accounting periods ended 31 December 2024

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in June 2026

2027 key dates – Making Tax Digital wave two

31 January 2027 (Sunday) (deadline falls on weekend: plan accordingly)

Self assessment tax return 2025-26 due, including for Making Tax Digital for Income Tax £50k cohort [in addition to quarterly reporting updates]

7 February 2027 (Sunday) (deadline falls on weekend: plan accordingly)

MTD deadline: Third quarterly update for Making Tax Digital for Income Tax (£50k plus cohort)

7 May 2027

MTD deadline: Fourth quarterly update for Making Tax Digital for Income Tax (£50k plus cohort)

7 August (Saturday) (deadline falls on weekend: plan accordingly)

MTD deadline: First quarterly update for Making Tax Digital for Income Tax for 2027-28 tax year (£30k plus cohort)

7 November 2027 (Sunday) (deadline falls on weekend: plan accordingly)

MTD deadline: Second quarterly update for Making Tax Digital for Income Tax for 2027-28 tax year (£30k plus cohort)