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Deadline for submission of 2025/26 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2027/28 PAYE code

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.

Deadline for submitting 'paper' 2025/26 self assessment returns

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.

Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2026

Is this relevant to you?

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual’s coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms.

Where one car is merely replaced with another, this may be notified online.

A change in car for car benefits which are being 'payrolled' should not be reported on a P46(car).

MTD quarterly update due for the period 1/6 April 2026 to 30 September/5 October 2026

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.

PAYE, Student loan and CIS deductions are due for the month to 5th November 2026

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.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Postal payments should reach your HMRC Accounts Office by this date.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20 November 2026, unless you are able to arrange a ‘Faster Payment’ to clear on or by Sunday 22 November 2026. Interest will be charged if payment is made late. Penalties also apply.

Advisory Fuel Rates

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

PAYE, Student loan and CIS deductions are due for the month to 5th December 2026

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.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Postal payments should reach your HMRC Accounts Office by the last working day before Saturday 19 December 2026 (Friday 18 December 2026).

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

Online filing deadline for submitting 2025/26 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2027/28 tax code

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.

PAYE, Student loan and CIS deductions are due for the month to 5th January 2027

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.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Postal payments should reach your HMRC Accounts Office by this date.

Where the payment is made electronically the deadline for receipt of cleared payment is 22 January 2027. Interest will be charged if payment is made late. Penalties also apply.

PAYE quarterly payments are due for small employers for the pay periods 6th October 2026 to 5th January 2027

Is this relevant to you?

This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you may make payments to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.

Postal payments should reach your HMRC Accounts Office by this date.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd January 2027. Interest will be charged if payment is made late. Penalties also apply.

Deadline for submitting your 2025/26 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2025/26 liability together with the first payment on account for 2026/27 are also due

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.

Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2027

Is this relevant to you?

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual’s coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms. Where one car is merely replaced with another, this may be notified online.

A change in car for car benefits which are being 'payrolled' should not be reported on a P46(car).

MTD quarterly update due for the period 1/6 April 2026 to 31 December 2026/5 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.

PAYE, Student loan and CIS deductions are due for the month to 5th February 2027

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.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Postal payments should reach your HMRC Accounts Office by this date.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd February 2027. Interest will be charged if payment is made late. Penalties also apply.

Advisory Fuel Rates

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

5% late payment penalty on any 2025/26 outstanding tax which was due on 31st January 2027 and still remains unpaid

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.

PAYE, Student loan and CIS deductions are due for the month to 5th March 2027

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.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd March 2027. Interest will be charged if payment is made late. Penalties also apply.

Last minute planning for tax year 2026/27

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.