UK tax calendar · 2026/27
Self Assessment deadlines 2026/27
The filing, payment and Making Tax Digital dates attached to income earned from 6 April 2026 to 5 April 2027. The timeline separates deadlines that apply to every filer from MTD updates and payments on account that only apply in some cases.
Last checked against current HMRC guidance on 25 August 2026.
Start here
Which dates apply to you?
Every online filer
Submit the 2026/27 return and pay the balancing amount by 31 January 2028.
New to Self Assessment
Tell HMRC by 5 October 2027. A later registration does not move the 31 January payment deadline.
Mandatory MTD from 2026
The first cohort is based on more than £50,000 of 2024/25 gross qualifying income from self-employment and property.
Chronological checklist
The complete 2026/27 deadline timeline
- MTD only
2026/27 tax year and mandatory MTD record keeping begin
Sole traders and landlords whose 2024/25 qualifying income was over £50,000 enter Making Tax Digital for Income Tax and start keeping digital records.
- MTD only
First MTD quarterly update
Cumulative income and expense totals cover 6 April to 5 July.
- MTD only
Second MTD quarterly update
Cumulative totals cover 6 April to 5 October.
- MTD only
Third MTD quarterly update
Cumulative totals cover 6 April to 5 January.
- MTD only
Fourth MTD quarterly update
Cumulative totals cover the full tax year, 6 April to 5 April.
- New filers
Tell HMRC that you need to file
Register for Self Assessment if this is the first return you need to send, or reactivate an account that did not need a return for the previous year.
- If applicable
Paper tax return deadline
HMRC must receive a paper 2026/27 return by 11:59pm.
- Everyone filing
Online return, balancing payment and first payment on account
Submit the 2026/27 online return and pay the balance due. A first payment on account for 2027/28 may be due on the same day.
- If applicable
Second payment on account for 2027/28
Pay the second instalment if HMRC requires payments on account.
Making Tax Digital
MTD starts in cohorts, based on an earlier return
Qualifying income is gross income before expenses from self-employment and UK property, combined. The return named in the table decides the later start date; the threshold is not a profit test.
| Return used | Qualifying income | Mandatory start |
|---|---|---|
| 2024/25 | More than £50,000 | 6 April 2026 |
| 2025/26 | More than £30,000 | 6 April 2027 |
| 2026/27 | More than £20,000 | 6 April 2028 |
First-year penalty easement
HMRC says it will not apply penalty points for late quarterly updates in 2026/27. Digital records and all four updates are still required before the return can be submitted, and normal late-return penalties still apply.
Budgeting for the bill
Why 31 January can contain more than one payment
A balancing payment settles the 2026/27 bill after subtracting any payments on account already made. If payments on account apply, 31 January 2028 can also include the first half of the projected 2027/28 bill; the second half follows on 31 July 2028.
HMRC normally does not require payments on account when the prior Self Assessment amount was below £1,000 or more than 80% of the tax was collected outside Self Assessment. Each instalment is normally half of the previous year's relevant bill.
If income is falling
You can ask HMRC to reduce payments on account, but interest is charged if the reduction is too large. Re-estimate profit before changing the instalment.
Model profit and payments on account →After filing
Keep 2026/27 business records until at least 31 January 2033
Self-employed records must normally be kept for at least five years after the 31 January submission deadline. For an on-time 2026/27 return due 31 January 2028, that means retaining the records until at least the end of 31 January 2033. Very late returns have a separate 15-month rule from the date they are sent.
Primary sources
Dates checked against current HMRC guidance
- GOV.UK — Self Assessment deadlines
The 5 October notification date, 31 October paper deadline, 31 January online and payment deadline, and 31 July payment-on-account date.
- HMRC — Making Tax Digital for Income Tax: before you use the service
The staged qualifying-income thresholds, 6 April 2026 start and first-year MTD timeline.
- HMRC — Send quarterly MTD updates
Standard and calendar update periods, cumulative reporting and the four statutory deadlines.
- GOV.UK — Payments on account
The £1,000 and 80% exceptions, two half-bill instalments, balancing payments and interest risk when reducing an instalment.
- GOV.UK — How long self-employed records must be kept
At least five years after the 31 January submission deadline for the relevant tax year.
Scope and limitations
This calendar covers the standard deadlines for individuals and sole traders. A late notice to file, partnership or trust return, non-standard accounting period, exemption, insolvency or HMRC direction can change what applies. Check the dates shown in your HMRC account and notices.