Every tax deadline a UK trade business needs
Self Assessment, payments on account, CIS returns, VAT and the four new Making Tax Digital updates, in the order they actually land. Bookmark it, because 2026/27 is the first year the list got longer rather than shorter.
The 2026/27 tax year in order
Highlighted rows are the ones that cost real money if you miss them.
- 6 April 2026The 2026/27 tax year starts
Everyone
Also the day Making Tax Digital for Income Tax went live for sole traders and landlords with qualifying income over £50,000.
- 31 May 2026P60s out to employees
Anyone running payroll
Every employee on the books at 5 April needs their P60 by this date.
- 6 July 2026P11D deadline
Limited companies with benefits in kind
Report expenses and benefits, including company vans and van fuel, for the year to 5 April 2026.
- 22 July 2026Class 1A National Insurance due
Limited companies with benefits in kind
Paying electronically gives you until the 22nd. By post it is the 19th.
- 31 July 2026Second payment on account for 2025/26
Sole traders with a bill over £1,000
Half of last year’s tax bill, due whether or not you have earned it yet. The single most common cash flow shock in the trades.
- 7 August 2026First MTD quarterly update
Qualifying income over £50,000
Covers 6 April to 5 July 2026. More than 864,000 sole traders and landlords are in this first wave.
- 5 October 2026Register for Self Assessment
Anyone who went self employed during 2025/26
If you started trading in the 2025/26 tax year and have never filed before, this is your registration deadline.
- 31 October 2026Paper Self Assessment deadline
Anyone still filing on paper
Three months earlier than the online deadline, which is reason enough to file online.
- 7 November 2026Second MTD quarterly update
Qualifying income over £50,000
Covers 6 July to 5 October 2026. Figures are cumulative, so this restates the year so far.
- 30 December 2026File online to spread the bill through PAYE
Anyone with employment income as well as trade income
Owe under £3,000 and file by this date and HMRC can collect it through next year’s tax code instead of in one lump.
- 31 January 2027The big one
Every sole trader
Online Self Assessment for 2025/26, the balancing payment for 2025/26, and the first payment on account for 2026/27, all due on the same day.
- 7 February 2027Third MTD quarterly update
Qualifying income over £50,000
Covers 6 October to 5 January. Lands a week after Self Assessment, which is poor timing by anyone’s standards.
- 5 April 2027The 2026/27 tax year ends
Everyone
From the following day the MTD threshold drops to £30,000, which pulls most one person trade businesses into scope.
- 7 May 2027Fourth MTD quarterly update
Qualifying income over £50,000
Covers 6 January to 5 April 2027 and closes the first full year of quarterly filing.
- 31 July 2027Second payment on account for 2026/27
Sole traders with a bill over £1,000
And around it goes again.
The ones that repeat
These do not appear once a year. They come round every month or every quarter, forever.
Contractors file a return for each tax month, which runs 6th to 5th. The return for 6 July to 5 August is due by 19 August. A nil return is still required if you paid nobody.
Pay electronically and you have until the 22nd. Pay by post and it is the 19th. Small employers can arrange to pay quarterly instead.
A quarter ending 31 March means a return and payment due by 7 May. Direct debit collections come out three working days later.
Due 7 August, 7 November, 7 February and 7 May. One update per income source, so a trade with a rental property files two each time.
What missing them costs
Worth knowing which deadlines are expensive and which are merely annoying.
| Missed deadline | What it costs |
|---|---|
| Self Assessment filed late | £100 immediately, even if you owe nothing. Then daily penalties after three months. |
| Tax paid late | 5% of the outstanding amount at 30 days, again at 6 months and again at 12 months, plus interest running throughout. |
| CIS return filed late | £100 at one day late, £200 at two months, then £300 or 5% of the deductions at six months. |
| MTD quarterly update filed late | Nothing in the first year. From 2027/28, a point per late update and a £200 penalty at four points. |
The pattern is worth noticing. Filing late is a flat fine you can survive. Paying late compounds, and interest runs the whole time. If money is tight, always file on time and talk to HMRC about a payment plan rather than going quiet.
Common questions
What are the main tax deadlines for a self employed tradesperson?
What is a payment on account and why do I owe one in July?
When is the CIS return due?
What happens if I file my tax return late?
Do the MTD quarterly updates replace my tax return?
Compiled July 2026 for the 2026/27 UK tax year. General guidance for trade businesses rather than advice for your circumstances. Confirm anything that matters on gov.uk or with your accountant.
Never scramble for a figure again
Invoices, expenses and CIS deductions recorded as you go, totalled by quarter and by tax year. When the date comes round, the numbers are already there.