Tax deadlines and Making Tax Digital

The dates that matter for the 2025-26 tax year, each one linked to the gov.uk page it comes from.

WhatsApp usCall 07732 963870or ask for a quote

Days to go

31 January 2027

Self Assessment: online return and payment for the 2025-26 tax year

Source: gov.uk Self Assessment deadlines

6 April 2027

Making Tax Digital for Income Tax reaches qualifying income over £30,000 (it already applies above £50,000)

Source: gov.uk Making Tax Digital for Income Tax

Self Assessment dates

These dates are for the 2025-26 tax year, which ran from 6 April 2025 to 5 April 2026.

Source: gov.uk, Self Assessment deadlines. Checked on 18 October 2026.

  1. 5Oct 2026

    Tell HMRC you need to file

    The date to tell HMRC you need to complete a tax return. It has passed. If you register late, HMRC sends a new deadline, 3 months from the date on its letter. Your tax is still due by 31 January 2027. Source: gov.uk

  2. 31Oct 2026

    Paper return

    HMRC must receive your paper tax return by 11:59pm. Source: gov.uk

  3. 30Dec 2026

    Pay through your tax code

    Submit your online return by 11:59pm if you want to pay your Self Assessment bill through your tax code. After this date you pay another way. Source: gov.uk

  4. 31Jan 2027

    Online return and payment

    Submit your online return and pay your Self Assessment tax by 11:59pm. Source: gov.uk

  5. 31Jul 2027

    Second payment on account

    The second payment date, if you make payments on account towards your bill. Source: gov.uk

Penalties for being late

HMRC charges penalties for a late return and for late payment. These are the amounts on the gov.uk penalties page.

Source: gov.uk, Self Assessment penalties. Checked on 18 October 2026.

A late tax return

  • Once it is late: a £100 penalty.
  • After 3 months: daily penalties of £10, up to £900.
  • After 6 months: a further penalty of 5% of the tax due or £300, whichever is greater.
  • After 12 months: another 5% of the tax due or £300, whichever is greater.

Late payment

You are charged 5% of the unpaid tax at 30 days, 6 months and 12 months. HMRC also charges interest on the amount you owe.

Registering late

If you register after 5 October and do not pay all your tax by 31 January, you can get a penalty based on the amount still unpaid.

If you have a reasonable excuse, you can appeal against a penalty. Pay a penalty within 30 days of the date on the notice.

Making Tax Digital for Income Tax

If you are a sole trader or landlord registered for Self Assessment, you must use Making Tax Digital when your qualifying income passes the threshold for the tax year. HMRC assesses each tax year separately and writes to you if you must start.

Source: gov.uk, find out if and when you need to use Making Tax Digital for Income Tax. Checked on 18 October 2026.

When Making Tax Digital for Income Tax starts, by qualifying income
Tax year of the incomeIncome overYou start from
2024 to 2025£50,0006 April 2026
2025 to 2026£30,0006 April 2027
2026 to 2027£20,0006 April 2028
  • The £50,000 rule already applies. If you have not started, you can still sign up.
  • You must submit a Self Assessment return for the tax year before you start using the service.
  • Some people are exempt, for example if they are digitally excluded. Exempt people still report their income in a Self Assessment return.
  • Partnerships will be required in future. HMRC will announce the timeline.

Quarterly update deadlines

Once you are in Making Tax Digital, you send HMRC an update every quarter. There are standard periods and calendar periods, and both are below.

Source: gov.uk, send quarterly updates. Checked on 18 October 2026.

Quarterly update periods and their deadlines
Standard periodCalendar periodSend by
6 April to 5 July1 April to 30 June7 August
6 April to 5 October1 April to 30 September7 November
6 April to 5 January1 April to 31 December7 February
6 April to 5 April1 April to 31 March7 May, in the following tax year
  • A quarterly update is a summary of your income and expenses by category. It is not a tax return.
  • You send one for each self-employment and property business, even if there was no income or expenses.
  • You can send an update any time after the period ends, up to the deadline.
  • For 2026 to 2027, HMRC will not apply penalty points for late quarterly updates. Late tax return penalties still apply.

Not sure which dates apply to you?

Tell us what you earn and how, and your accountant will say which dates matter and what to send.

WhatsApp usCall 07732 963870or ask for a quote
  • ICAEW Chartered Accountant (ACA)
  • AML supervised by AAT
  • Over 4 years in financial services
  • Works in Xero
  • Fixed fee, agreed before work starts
Colours