Tax calendar

Is this relevant to you?

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class  4 or voluntary NICs, capital gains tax or High Income Child Benefit Charge liabilities.

The balance of any outstanding income tax, Classes 2 and 4 National Insurance, capital gains tax and High Income Child Benefit Charge for the year ended 5th April 2025 was due for payment by 31 January 2026. Where the payment is made late interest will be charged. On 3 March 2026 a late payment penalty of 5% will be added to the outstanding liability.

If we have already dealt with this matter on your behalf you need take no action.

Is this relevant to you?

The final deadline of 5th April 2025 is relevant to individuals who have not considered year-end tax planning issues.  These issues include:

• utilising your annual capital gains tax exemption
• utilising your annual inheritance tax exemption for gifts
• utilising your annual Individual Savings Account investment limit (ISA)
• making additional pension contributions for 2025/26.

Please get in touch if you would like any further advice on these or any other issues.

Is this relevant to you?

This deadline is relevant to employers.

This is the last day by which your final Full Payment Summary (FPS) for the 2025/26 tax year should be sent to HMRC.

Please be aware that if we deal with the payroll on your behalf we will ensure that this matter is dealt with on a timely basis.

Is this relevant to you?

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Is this relevant to you?

This deadline is relevant to employers.

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found The rates can be found here.

Is this relevant to you?

This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the Class 1A NI liability.

Please be aware that if we deal with the forms P11D on your behalf that we will ensure this matter is dealt with on a timely basis.

Is this relevant to you?

This deadline is relevant for employers who have provided their employees with benefits for 2025/26. These benefits should have been reported by the 6 July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b).

Postal payments should reach your HMRC Accounts Office by the last working day before Sunday 19 July 2026 (Friday 17 July 2026).

Where the payment is made electronically the deadline for receipt of cleared payment is 22 July 2026. Interest will be charged if payment is made late. Penalties may also apply.

Is this relevant to you?

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge liabilities (unless paid via PAYE).

The second payment on account in respect of income tax and any Class 4 NI is due for payment by 31st July 2026. Interest is charged on any late payments.

If we have already dealt with this matter on your behalf you need take no action.

Is this relevant to you?

This deadline is relevant to any individuals who are making filings under Making Tax Digital for Income Tax (MTD for ITSA for 2026/27).

Under the default position, the taxpayer must provide information concerning their income and expenses covering the period from 6 April 2026 to 5 July 2026 to HMRC. If the calendar quarters election has been made the relevant period is 1 April 2026 to 30 June 2026.

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found The rates can be found here.

Is this relevant to you?

This deadline is relevant to individuals who have not received a self assessment tax return for the year ended 5th April 2026 but who believe they have received income or capital gains which will result in a tax liability or a liability to the High Income Child Benefit Charge unless paid via PAYE).

Individuals must notify HMRC of their liability so that a self assessment return can be issued in good time for the submission deadline of 31st January 2027.

If we have already dealt with this matter on your behalf you need take no action.

If we are already dealing with this matter on your behalf you need take no action.

Is this relevant to you?

This deadline is only relevant for those individuals who complete a 'paper' self assessment tax return and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2027/28.

Please note that where your return is submitted online then the filing deadline for 'coding out' is 30 December 2026.

If we are already dealing with this matter on your behalf you need take no action.

Is this relevant to you?

This deadline is relevant to individuals who need to complete a self assessment tax return for 2025/26 and wish to file the return in a 'paper' form. Self assessment returns submitted after this date must be submitted electronically.

Please note that this deadline is not relevant if we are going to submit an online return for you or you are going to deal with the completion of an online return yourself. The deadline for submission of online returns is 31 January 2027.

Is this relevant to you?

This deadline is relevant to any individuals who are making filings under Making Tax Digital for Income Tax (MTD for ITSA for 2026/27).

Under the default position, the taxpayer must provide information concerning their income and expenses covering the period from 6 April 2026 to 5 October 2026 to HMRC. If the calendar quarters election has been made the relevant period is 1 April 2026 to 30 September 2026.

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found The rates can be found here.

Is this relevant to you?

This deadline is relevant for those individuals who complete a self assessment tax return online and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2027/28.

If we are already dealing with this matter on your behalf you need take no action.

Is this relevant to you?

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 or voluntary NICs, capital gains tax and High Income Child Benefit Charge liabilities (unless paid via PAYE).

There is a penalty of £100 if your return is not submitted on time, even if there is no tax due or your return shows that you are due a tax refund.

The balance of any outstanding income tax, Class 4 or voluntary NICs, capital gains tax and High Income Child Benefit Charge (unless paid via PAYE) for the year ended 5th April 2026 is due for payment by 31st January 2027. Where the payment is made late interest will be charged.

The first payment on account for 2026/27 in respect of income tax and any Class 4 NI or High Income Child Benefit Charge (unless paid via PAYE) is also due for payment by 31st January 2027.

Is this relevant to you?

This deadline is relevant to any individuals who are making filings under Making Tax Digital for Income Tax (MTD for ITSA for 2026/27).

Under the default position, the taxpayer must provide information concerning their income and expenses covering the period from 6 April 2026 to 5 January 2027 to HMRC. If the calendar quarters election has been made the relevant period is 1 April 2026 to 31 December 2026.

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found The rates can be found here.

Is this relevant to you?

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 or voluntary NICs, capital gains tax or High Income Child Benefit Charge liabilities (unless paid via PAYE).

The balance of any outstanding income tax, Classes 2 and 4 National Insurance, capital gains tax and High Income Child Benefit Charge (unless paid via PAYE) for the year ended 5th April 2026 was due for payment by 31 January 2027. Where the payment is made late interest will be charged. On 3 March 2027 a late payment penalty of 5% will be added to the outstanding liability.

If we have already dealt with this matter on your behalf you need take no action.

Is this relevant to you?

The final deadline of 5th April 2026 is relevant to individuals who have not considered year-end tax planning issues. These issues include:

• utilising your annual capital gains tax exemption
• utilising your annual inheritance tax exemption for gifts
• utilising your annual Individual Savings Account investment limit (ISA)
• making additional pension contributions for 2026/27.

Please get in touch if you would like any further advice on these or any other issues.