UK Tax Calendar 2026/27 — PAYE, Self Assessment and Landlords

The UK tax year runs from 6 April 2026 to 5 April 2027. That simple boundary is the foundation for a much less simple calendar: PAYE workers may be watching their tax code, a landlord may need records for a Self Assessment return, a contractor may have payments on account, and an investor may be planning ISA or Capital Gains Tax actions before the year closes.

This guide is a year-round map of the dates most likely to matter to individuals. It is deliberately broader than a Self Assessment deadline list. Use the UK Tax Calendar to filter reminders by audience, then confirm any personal deadline with HMRC’s tax filing and payment deadline checker. The calendar does not replace a notice from HMRC and does not cover every VAT, CIS, payroll, company or pension-administration date.

The 2026/27 UK tax calendar at a glance

The table intentionally uses “may” and “normally”. A calendar can identify a planning point, but the correct year, payment amount and filing requirement depend on what HMRC expects from you. For example, a payment on 31 July 2026 is usually connected to an earlier Self Assessment liability, while a tax-year-end action on 5 April 2027 belongs to 2026/27.

April: start clean and identify your audience

At the start of the tax year, create a record that distinguishes employment income, self-employed receipts, property income, savings interest, dividends, pension contributions and disposals of investments. The categories are not interchangeable. A bank statement may show money received, but it does not by itself determine whether the amount is taxable income, a return of capital, a dividend or a transfer between accounts.

PAYE workers should read their tax code notices and compare expected pay with deductions. A code change can reflect a benefit, an allowance, an underpayment or an estimate that HMRC has made. If the code looks wrong, check the facts in the HMRC service rather than waiting for the annual return.

Investors should separate ISA activity from taxable-account activity. The ISA is a tax-advantaged account governed by its own subscription rules; interest, dividends and gains outside it may need separate records. HMRC’s ISA guidance is the controlling source for account rules and allowance information, and providers may have their own dealing cut-offs before a tax-year deadline.

Landlords and contractors should start with evidence, not a guessed tax bill. Save invoices, receipts, mileage or travel records where relevant, bank statements, contract information and dates of work. A tax year is not the same thing as a calendar year, and the accounting or reporting treatment can depend on the specific income source.

July: the second payment-on-account checkpoint

The 31 July date matters mainly to people who already make payments on account. HMRC describes payments on account as advance payments toward a Self Assessment bill, usually made in two instalments. The second instalment is normally due on 31 July, while the first is normally due on 31 January. A balancing payment can also be due in January when the advance payments do not cover the final liability.

Do not assume that every Self Assessment taxpayer pays on account. HMRC’s eligibility rules consider the amount of the previous bill and how much tax was collected outside Self Assessment. PAYE deductions, other tax collected at source and the nature of the liability can therefore change the result. Your statement and calculation matter more than a generic example.

If income has fallen, review whether a reduction request is appropriate before changing an instalment. A reduction that is too low can leave a further balancing amount and interest. A reduction is a forecast decision, not a cancellation of the underlying tax. Keep the evidence used for the estimate so that you can explain the basis if the final return differs.

October: registration and paper filing

The 5 October registration date is relevant when someone needs to file a Self Assessment return for the first time. It is not a universal annual renewal date. First establish whether HMRC’s “who must send a tax return” rules apply: examples can include self-employment, untaxed income, certain high-income charges, taxable gains or other circumstances, but the list is not exhaustive.

The 31 October paper-return date applies to the relevant earlier tax year. Someone filing online normally has a later January deadline, but choosing paper does not usually provide more time. A return must be received under the applicable HMRC rules; posting it on the last day is not a safe substitute for checking the actual deadline and delivery requirements.

New registrants should allow time for account access and records. A Unique Taxpayer Reference, identity checks, missing invoices or incomplete property records can all delay a return. Registration is an administrative step; it does not mean the final tax calculation is complete.

December and January: file, pay and check the statement

The 30 December date can be relevant to an eligible online Self Assessment filer who wants HMRC to collect tax through PAYE. This option has conditions and is not available for every return or every amount. Check HMRC’s current instructions before relying on it; an online return may still have the normal 31 January filing deadline when the PAYE-collection conditions are not met.

The 31 January checkpoint combines several different actions:

1. Submit the online Self Assessment return for the previous tax year, if required.
2. Pay the balancing amount shown after the return is processed.
3. Pay the first payment on account for the next cycle if HMRC requires one.
4. Check that the payment reference, amount and bank-transfer timing are correct.

Filing and payment are separate obligations. Paying does not file the return, and filing does not pay the bill. If you cannot pay in full, use HMRC’s current payment-plan information promptly, but do not assume that a payment conversation extends the filing deadline. Late filing, late payment, interest and reasonable-excuse decisions are separate issues.

The January amount can therefore be larger than the tax shown for one year. A balancing payment and an advance instalment may fall together. Budget from the return calculation and HMRC statement, not from a simple percentage of one month’s income.

February to March: prepare the year-end decision list

The last two months of the tax year are for checking, not panic-selling or making an unexplained pension payment. Build a list of decisions with a source and a deadline:

The tax-year-end guide should not be read as permission to make every move listed there. ISA, pension and investment actions have product, provider and personal-tax consequences. The correct question is whether a particular action fits your objectives and facts after checking the official rules.

What the calendar does not cover

This is an individual-tax planning guide, not a complete business compliance calendar. It does not attempt to list every VAT return, Construction Industry Scheme filing, Real Time Information submission, Corporation Tax date, company confirmation statement, payroll cut-off or pension-provider deadline. Employers and companies should use the relevant HMRC, Companies House and pension-provider services.

It also does not turn an event into a tax liability. A calendar reminder to review investments does not mean a gain exists. A reminder to review PAYE does not mean a tax code is wrong. A reminder for a landlord does not decide whether an expense is allowable. Those questions need the relevant rules, records and, where appropriate, professional advice.

A practical monthly workflow

Frequently asked questions

The UK Tax Calendar is the best starting point for a filtered reminder list. For year-end actions, read Tax Year-End Planning 2026/27; for the filing process, use Self Assessment Deadlines 2026/27. Confirm live dates with HMRC’s official deadline checker.

Official sources

• GOV.UK: Tax returns
• GOV.UK: Self Assessment deadlines
• GOV.UK: Payments on account
• GOV.UK: Check tax filing and payment deadlines
• GOV.UK: Pay employers’ PAYE
• GOV.UK: Individual Savings Accounts
• GOV.UK: Pension annual allowance
• GOV.UK: Capital Gains Tax rates and allowances
• GOV.UK: Income Tax rates and allowances