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Tax filing deadlines: Oct – Dec 2026

Writer: Croner
Croner
3 minutes ago
4 min read
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Deadline for registering for self assessment for 2025–26 to notify HMRC of chargeability to income tax and capital gains tax.


October 2026 

       

1 October       

Corporation tax due for accounting periods ended 31 December 2025 where not payable by instalments

             

5 October       

Deadline for registering for self assessment for 2025–26 to notify HMRC of chargeability to income tax and / or capital gains tax

             

7 October

VAT returns and payments due for month or quarter ended 31 August 2026

             

14 October    

Corporation tax instalment payments due for large companies as follows:       

  • Year ended 30 June 2026 – instalment 4

  • Year ended 30 September 2026 – instalment 3

  • Year ended 31 December 2026 – instalment 2

  • Year ended 31 March 2027 – instalment 1


Corporation tax instalment payments due for very large companies as follows:

  • Year ended 31 October 2026 – instalment 4

  • Year ended 31 January 2027 – instalment 3

  • Year ended 30 April 2027 – instalment 2

  • Year ended 31 July 2027 – instalment 1

             

CT61 returns and payments due for quarter ended 30 September 2026

             

19 October

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2025–26 paid non-electronically.


PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2026 paid non-electronically.


CIS returns due for month ended 5 October 2026.


EPS due for month ended 5 October 2026 so HMRC can apply a reduction on what is owed from FPS.

             

22 October

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2025–26 paid electronically.


PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2026 paid electronically.

             

30 October

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 September 2026.

             

31 October (Saturday - plan accordingly)  

Paper personal, trustee and partnership tax returns due for 2025–26


Corporation tax return due for accounting periods ended 31 October 2025


Deadline for amending corporation tax returns for accounting periods ended 31 October 2024


Plastic packaging tax returns and payments due for quarter ended 30 September 2026


Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in April 2025

 

November 2026


1 November (Sunday) (deadline falls on a weekend: plan accordingly) 

Corporation tax due for accounting periods ended 31 January 2026 where not payable by instalments

 

2 November

P46 (car) forms due for the quarter ended 5 October 2026 (where benefits not payrolled)

 

5 November

Employment intermediary reports due for quarter ended 5 October 2026


Deadline for amending employment intermediary reports for quarter ended 5 July 2026

 

7 November (Saturday - plan accordingly)

MTD deadline - Second quarterly update for Making Tax Digital for Income Tax (£50k plus cohort)


VAT returns and payments due for month or quarter ended 30 September 2026

 

14 November (Saturday - plan accordingly)

Corporation tax instalment payments due for large companies as follows:

  • Year ended 31 July 2026 – instalment 4

  • Year ended 31 October 2026 – instalment 3

  • Year ended 31 January 2027 – instalment 2

  • Year ended 30 April 2027 – instalment 1


Year ended 30 April 2027 – instalment 1Corporation tax instalment payments due for very large companies as follows:

  • Year ended 30 November 2026– instalment 4

  • Year ended 28 February 2027 – instalment 3

  • Year ended 31 May 2027 – instalment 2

  • Year ended 31 August 2027 – instalment 1

 

18 November

Registration opens for HMRC Mandatory Tax Adviser Register (MTAR) deadline for tax advisers whose only interaction with HMRC is provision of third-party payroll services to clients (three-month window closes on 17 February 2027)


19 November

CIS returns due for month ended 5 November 2026


EPS due for month ended 5 November 2026 so HMRC can apply a reduction on what is owed from FPS

 

December 2026


1 December  

Corporation tax due for accounting periods ended 28 February 2026 where not payable by instalments


HMRC review advisory fuel rates for company cars

             

7 December

VAT returns and payments due for month or quarter ended 31 October 2026

             

14 December              

Corporation tax instalment payments due for large companies as follows:           

  • Year ended 31 August 2026 – instalment 4

  • Year ended 30 November 2026 – instalment 3       

  • Year ended 28 February 2027 – instalment 2

  • Year ended 31 May 2027 – instalment 1


Corporation tax instalment payments due for very large companies as follows:

  • Year ended 31 December 2026 – instalment 4

  • Year ended 31 March 2027 – instalment 3

  • Year ended 30 June 2027 – instalment 2

  • Year ended 30 September 2027 – instalment 1                           

 

19 December (Saturday - plan accordingly)

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2026 paid non-electronically


CIS returns due for month ended 5 December 2026


EPS due for month ended 5 December 2026 so HMRC can apply a reduction on what is owed from FPS

             

22 December

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2026 paid electronically          

             

30 December

Submit online personal tax return for 2025–26 if taxpayer wants HMRC to collect tax underpayment (below £3,000) through PAYE coding

             

31 December

Corporation tax return due for accounting periods ended 31 December 2025


Deadline for amending corporation tax returns for accounting periods ended 31 December 2024


Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in June 2026

 


 
 
 

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