Most UK tax penalties do not come from bills people cannot pay. They come from deadlines people did not know about. This calendar lists every national deadline in 2027 that matters to a small UK limited company, its directors and sole traders: Self Assessment, Corporation Tax, VAT, PAYE, Making Tax Digital, annual accounts and confirmation statements. Some deadlines depend on your own company's dates, so we also show you how to work those out.
Last reviewed: October 2026. We update this page when HMRC or Companies House change a date.
6 April 2027, Making Tax Digital at £30,000: sole traders and landlords with qualifying income over £30,000 in 2025/26 must keep digital records and send quarterly updates to HMRC.
6 April 2027, payrolling of benefits begins: employers must report company cars, car fuel, vans, van fuel and employer-provided medical benefits through payroll. Other benefits stay on the P11D until full payrolling starts in April 2028.
From the 2027/28 tax year, Making Tax Digital penalty points apply: HMRC gives no penalty points for late quarterly updates in 2026/27. From 2027/28, each missed update earns a point.
Not in 2027: the Companies House accounts changes (software-only filing, a public profit and loss account for micro-entities and the end of abridged accounts) now start on 1 April 2028. WebFiling for accounts stays open throughout 2027.
Deadlines that repeat every month or quarter
| Deadline | Date | Who it applies to |
|---|---|---|
| PAYE and National Insurance payment | 22nd of each month if paid electronically, 19th by post | Employers, including directors on payroll |
| CIS monthly return and payment | Return by the 19th, payment by the 22nd | Contractors in the Construction Industry Scheme |
| Full Payment Submission (FPS) | On or before each payday | Employers |
| VAT return and payment | 1 month and 7 days after the end of each VAT period | VAT-registered businesses |
If the 22nd falls on a weekend or bank holiday, your electronic payment must reach HMRC by the last working day before it.
2027 month by month
The months below use the two most common year ends, 31 December and 31 March, as examples. If your company has a different year end, use the rule tables further down.
January 2027 Busiest month
Corporation Tax payment
For companies with a year end of 31 March 2026.
Limited companiesVAT return and payment
For VAT quarters ending 30 November 2026.
VAT registeredSelf Assessment online return for 2025/26
File your 2025/26 return online and pay the balance owed, plus your first payment on account for 2026/27. This year it falls on a Sunday and the deadline does not move, so file early. The figures in this return also decide whether Making Tax Digital applies to you from April 2027.
Sole tradersDirectorsLandlordsFebruary 2027
Making Tax Digital quarterly update
For the quarter 6 October 2026 to 5 January 2027. Applies to people in Making Tax Digital since April 2026 (qualifying income over £50,000). No penalty points apply to 2026/27 updates, but you still need to send them.
Sole tradersLandlordsVAT return and payment
For VAT quarters ending 31 December 2026.
VAT registeredMarch 2027
Corporation Tax return (CT600)
For companies with a year end of 31 March 2026. Since April 2026, the CT600 can only be filed through commercial software or by an agent.
Limited companiesApril 2027 New tax year
New minimum wage rates
National Minimum Wage and National Living Wage rates change. The new rates are confirmed by the government each autumn.
EmployersEnd of the 2026/27 tax year
Last day to use this year's ISA, pension and dividend allowances.
EveryoneNew tax year, Making Tax Digital at £30,000 and payrolled benefits
Sole traders and landlords with qualifying income over £30,000 in 2025/26 join Making Tax Digital. Employers start payrolling company cars, car fuel, vans, van fuel and medical benefits.
Sole tradersLandlordsEmployersFinal payroll submission for 2026/27
Last date to send an Employer Payment Summary (EPS) for the year just ended. Your final FPS should already have gone in on or before the last payday of the year.
EmployersMay 2027
Making Tax Digital quarterly update
For the quarter 6 January to 5 April 2027. The last 2026/27 update, so still no penalty points.
Sole tradersLandlordsGive P60s to employees
Every employee on your payroll on 5 April 2027, including directors, gets a P60 for 2026/27.
EmployersJune 2027
No fixed national deadlines beyond the monthly ones. A good month to review your year-end figures before the summer.
July 2027
P11D and P11D(b) for 2026/27
Report benefits in kind given in 2026/27 that were not payrolled, and the Class 1A National Insurance due on them. P11Ds are still needed this year.
EmployersClass 1A National Insurance payment
Electronic payment for benefits given in 2026/27. If you pay by cheque, it must arrive by 19 July.
EmployersSecond payment on account for 2026/27
Usually due if your last Self Assessment bill was £1,000 or more. Falls on a Saturday this year, so pay by Friday 30 July if your bank needs a working day.
Sole tradersDirectorsAugust 2027
Making Tax Digital quarterly update
For the quarter 6 April to 5 July 2027. This is the first update for everyone who joined in April 2027, and the first one where a late update earns a penalty point.
Sole tradersLandlordsSeptember 2027
Annual accounts to Companies House
For companies with a year end of 31 December 2026.
Limited companiesOctober 2027
Corporation Tax payment
For companies with a year end of 31 December 2026.
Limited companiesRegister for Self Assessment
If you started self-employment or had new untaxed income in 2026/27 and have not registered yet.
New sole tradersNew landlordsPaper Self Assessment return for 2026/27
Only if you still file on paper. Online returns are due by 31 January 2028.
Paper filersNovember 2027
Making Tax Digital quarterly update
For the quarter 6 July to 5 October 2027.
Sole tradersLandlordsDecember 2027
Online return to pay through your tax code
File your 2026/27 return online by this date if you owe less than £3,000 and want it collected through your PAYE tax code.
Employees with side incomeCorporation Tax return (CT600)
For companies with a year end of 31 December 2026.
Limited companiesAnnual accounts to Companies House
For companies with a year end of 31 March 2027.
Limited companies1Office UK files your accounts, Corporation Tax, VAT, payroll and confirmation statements, and reminds you before each deadline.
How to work out your own Corporation Tax, accounts and confirmation statement deadlines
These deadlines are counted from your company's year end, its incorporation date or its review date. The rules are the same every year.
| Deadline | Rule | Example: year end 30 June 2026 |
|---|---|---|
| Corporation Tax payment | 9 months and 1 day after the year end | 1 April 2027 |
| Corporation Tax return (CT600) | 12 months after the year end | 30 June 2027 |
| Annual accounts to Companies House | 9 months after the year end | 31 March 2027 |
| First accounts after formation | 21 months after the date of incorporation | Depends on your incorporation date |
| Confirmation statement | Within 14 days after your review date, at least once every 12 months | Shown on the Companies House register |
Large companies with taxable profits over £1.5 million pay Corporation Tax in quarterly instalments instead, so their payment dates are different.
Your VAT deadlines depend on your VAT quarters
HMRC gives each VAT-registered business one of three quarter patterns. You can see yours in your HMRC online account.
| Your VAT quarters end in | Returns and payments due in 2027 |
|---|---|
| March, June, September, December | 7 February, 7 May, 7 August, 7 November |
| January, April, July, October | 7 March, 7 June, 7 September, 7 December |
| February, May, August, November | 7 January, 7 April, 7 July, 7 October |
Companies House accounts: £150 if up to one month late, £375 up to three months, £750 up to six months and £1,500 after that. Penalties double if accounts are late two years in a row. Corporation Tax return: £200 if one day late, doubled from £100 in April 2026. Self Assessment: £100 straight away, then £10 a day after three months. VAT and Making Tax Digital: each late submission earns a point, and a £200 penalty applies at 4 points for quarterly filers. Interest is charged on all late tax payments.
Every date above still applies if you live outside the UK
UK deadlines do not change because the director lives in Estonia, Germany or anywhere else. HMRC and Companies House letters usually go to the registered office address. If you use a virtual office, make sure your post is scanned and sent to you quickly. Many of our clients outside the UK hand the whole calendar to one accountant, so no deadline depends on a letter reaching them in time.
Find your company dates. Your year end, next accounts due date and next confirmation statement date are all on the Companies House register.
Check your VAT quarters in your HMRC online account and add the four 2027 dates to your calendar.
Decide who files. The CT600 already needs software or an agent, and company accounts follow in April 2028. Choose your software or your accountant now, not the week before a deadline.
Frequently asked questions about UK tax deadlines in 2027
When is the Self Assessment deadline in 2027?
31 January 2027, for online returns for the 2025/26 tax year and for paying the balance owed. Paper returns for 2026/27 are due by 31 October 2027.
When is my company's Corporation Tax due?
Payment is due 9 months and 1 day after your accounting year end. The CT600 return is due 12 months after the year end.
When are annual accounts due at Companies House?
9 months after the year end for a private company, or 21 months after incorporation for the first accounts. You can still file through WebFiling in 2027. Software-only filing starts on 1 April 2028.
Does a deadline move if it falls on a weekend?
HMRC filing deadlines do not move. For electronic payments due on a weekend or bank holiday, the money must reach HMRC by the last working day before.
Do dormant companies have deadlines too?
Yes. A dormant company still files annual accounts and a confirmation statement every year. It must also file a Corporation Tax return if HMRC sends it a notice to file.
When do Making Tax Digital quarterly updates start for income over £30,000?
The first update is due on 7 August 2027, for the quarter 6 April to 5 July 2027.
One team for every UK deadline in 2027.
1Office UK files accounts, Corporation Tax, VAT, payroll and confirmation statements for UK companies, including companies run from abroad. We track your dates so you do not have to.
About this article
Written and reviewed by the 1Office UK accounting team. Dates and rules reflect HMRC and Companies House guidance as of October 2026. This article is for general information and does not constitute legal or tax advice. Always check the dates shown in your own HMRC and Companies House accounts.
Sources and references: GOV.UK, Self Assessment tax return deadlines; GOV.UK, Corporation Tax payment and filing deadlines; GOV.UK, VAT return and payment deadlines; GOV.UK, PAYE and payroll for employers; GOV.UK, Making Tax Digital for Income Tax and its penalty guidance; HMRC, payrolling benefits in kind from April 2027; Companies House, changes to accounts filing (April 2028); Companies House, late filing penalties.
