Tax filing deadlines: Aug – Dec 2026

First mandatory quarterly filing for non-PAYE incomes under MTD for Income Tax, end of 5% summer VAT cut

1 August

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

2 August

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

5 August

Employment intermediary reports due for quarter ended 5 July 2026

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

*** NEW FILING DATE ***

Friday 7 August

MTD deadline - First quarterly update for Making Tax Digital (MTD) for Income Tax for non PAYE incomes over £50,000

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

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