Tax filing deadlines: Apr – Sep 2026

Key dates for Making Tax Digital for Income Tax registration and new HMRC tax adviser register

April 2026   

1 April

Financial year 2026 begins

Corporation tax due for accounting periods ended 30 June 2025 where not payable by instalments

 

5 April

Tax year 2025–26 ends

Last date to register to payroll benefits in kind for 2026–27

             

6 April

Tax year 2026–27 begins

MTD deadline: Start keeping records using Making Tax Digital for Income Tax for qualifying non PAYE income over £50,000 based on earnings in 2024-25 tax year

 

7 April

VAT returns and payments due for month or quarter ended 28 February 2026

             

14 April

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