UK Finance and Regulatory Deadlines Calendar 2026–27

UK finance calendar showing tax, company and regulatory deadlines for 2026–27
The UK finance and regulatory calendar covers key HMRC, Companies House, FCA and PRA deadlines from August 2026 to July 2027.
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Published July 25, 2026 1:33 PM PDT
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Last updated: 25 July 2026

The UK finance and regulatory calendar brings together important tax, company-law, payroll and financial-services deadlines from August 2026 to July 2027.

Not every date applies to every organisation. Corporation Tax, VAT, Companies House, FCA and PRA deadlines often depend on an organisation’s accounting period, reporting schedule, regulatory status or financial year-end. Each obligation should be checked against the date shown in the relevant HMRC, Companies House, FCA, PRA or pension account.

August 2026

7 August — First Making Tax Digital quarterly update

Sole traders and landlords required to use Making Tax Digital for Income Tax must send their first quarterly update by 7 August 2026.

MTD became mandatory from 6 April 2026 for qualifying sole traders and landlords whose combined self-employment and property income exceeded £50,000 in the 2024–25 tax year.

HMRC will not impose late-submission penalty points for quarterly updates during the 2026–27 tax year. Digital records must still be maintained and all required updates submitted before the relevant tax return can be completed.

11 August — PRA Solvency UK solo reporting

Solvency UK solo firms and branches reporting for the quarter from 1 April to 30 June 2026 must submit the relevant quarterly data by 11 August 2026.

The associated group-reporting deadline is 16 September 2026. Firms should confirm the returns applicable to them against the PRA schedule.

September 2026

16 September — PRA Solvency UK group reporting

The group deadline for Solvency UK quarterly submissions covering the period from 1 April to 30 June 2026 is 16 September 2026.

Reporting requirements vary according to the type of firm, reporting period and whether information is submitted on a solo or group basis.

October 2026

5 October — Register for Self Assessment

People who need to complete a Self Assessment return for 2025–26 and have not previously registered must tell HMRC by 5 October 2026.

The same deadline may apply where someone registered previously but was not required to submit a return for 2024–25.

19 or 22 October — PAYE Settlement Agreement payment

Tax and Class 1B National Insurance due under a PAYE Settlement Agreement must reach HMRC by:

  • 19 October when paid by post
  • 22 October when paid electronically

These deadlines relate to the PSA covering the tax year that ended on the preceding 5 April.

31 October — Paper Self Assessment return

HMRC must receive paper Self Assessment returns for the 2025–26 tax year by 11:59pm on 31 October 2026.

The online filing deadline is later, on 31 January 2027.

November 2026

7 November — Second Making Tax Digital update

The second MTD for Income Tax quarterly update for the 2026–27 tax year is due by 7 November 2026.

Quarterly updates provide summary totals of income and expenses recorded through compatible software. They do not replace the annual tax return.

December 2026

30 December — Self Assessment collected through PAYE

Taxpayers who want HMRC to consider collecting their Self Assessment liability through their PAYE tax code must submit their online return by 11:59pm on 30 December 2026.

Eligibility depends on HMRC’s conditions and the taxpayer’s circumstances.

January 2027

31 January — Online Self Assessment filing and payment

Online Self Assessment returns for the 2025–26 tax year must be submitted by 11:59pm on 31 January 2027.

Tax due for the year must also be paid by that deadline. A first payment on account towards the following tax year may also fall due where the payment-on-account rules apply.

February 2027

7 February — Third Making Tax Digital update

The third MTD quarterly update for 2026–27 is due by 7 February 2027.

March 2027

30 March — Public-sector gender pay gap reporting

Most public-authority employers with at least 250 employees on the relevant snapshot date must report and publish their gender pay gap information by 30 March 2027.

April 2027

4 April — Private and voluntary-sector gender pay gap reporting

Private, voluntary and other covered employers with at least 250 employees must report and publish their gender pay gap information by 4 April 2027.

5 April — End of the 2026–27 tax year

The 2026–27 UK tax year ends on 5 April 2027. Payroll, benefits and expenses reporting deadlines follow during May and July, while the subsequent Self Assessment cycle continues into 2028.

6 April — MTD qualifying-income threshold expands

From 6 April 2027, Making Tax Digital for Income Tax extends to qualifying sole traders and landlords whose combined self-employment and property income exceeded £30,000 in the 2025–26 tax year.

Those with qualifying income above £20,000 in 2026–27 are scheduled to join from 6 April 2028.

May 2027

7 May — Fourth Making Tax Digital update

The fourth and final MTD quarterly update for the 2026–27 tax year is due by 7 May 2027.

31 May — Give employees their P60s

Employers must give a P60 to each employee who was still employed by them on 5 April 2027.

The P60 must be provided by 31 May 2027 and summarises the employee’s taxable pay and deductions for the completed tax year.

July 2027

5 July — Apply for a PAYE Settlement Agreement

The deadline to apply for a PAYE Settlement Agreement, or amend an existing agreement, is 5 July following the first tax year to which the agreement applies.

6 July — Benefits and expenses reporting

Employers must submit P11Ds for relevant benefits and expenses that were not payrolled by 6 July 2027.

A P11D(b) must also be submitted by that date to declare the total Class 1A National Insurance liability, including liability arising from payrolled benefits. Employers must provide employees with the required benefits information by the same deadline.

19 or 22 July — Class 1A National Insurance payment

Class 1A National Insurance on taxable employee benefits must reach HMRC by:

  • 19 July when paid by post
  • 22 July when paid electronically

The payment relates to benefits provided during the previous tax year.

31 July — Self Assessment payment on account

The second Self Assessment payment on account towards the 2026–27 tax bill is due by 31 July 2027 where the payment-on-account rules apply.

31 July — Friendly Societies Act 1974 returns

Societies registered under the Friendly Societies Act 1974 must submit their annual return and signed accounts to the FCA by 31 July.

Their financial year-end is fixed at 31 December. Different filing deadlines apply to co-operative and community benefit societies, societies registered under the Friendly Societies Act 1992, credit unions and building societies.

Rolling deadlines throughout the year

VAT returns and payments

The standard deadline for submitting an online VAT return is usually one calendar month and seven days after the end of the VAT accounting period.

Payment must also reach HMRC by the applicable deadline. Different arrangements can apply to businesses using annual accounting or payments on account.

PAYE payments

Monthly PAYE payments must normally reach HMRC by:

  • the 22nd of the following tax month when paid electronically
  • the 19th when paid by post

Eligible smaller employers may be able to pay quarterly, with electronic payment due by the 22nd after the end of the quarter.

Pension contributions deducted from pay

Employee pension contributions deducted from pay must generally reach the pension scheme by:

  • the 22nd day of the following month when paid electronically
  • the 19th when paid by cheque or another non-electronic method

Special rules can apply to the first deductions after automatic enrolment, and scheme documents may specify an earlier date.

Corporation Tax

For companies that are not required to pay by quarterly instalments:

  • Corporation Tax is normally payable nine months and one day after the accounting period ends
  • the Company Tax Return is due 12 months after the accounting period ends

Large and very large companies may have to pay Corporation Tax through quarterly instalments. For a standard 12-month period, some instalments may be due before the accounting period has ended.

Companies House annual accounts

Private companies normally have nine months after the end of their accounting reference period to file annual accounts.

Public companies normally have six months. Different deadlines apply to first accounts and certain changes to accounting periods.

Confirmation statements

A company must review its Companies House information at least once every 12 months.

The confirmation statement must normally be filed within 14 days after the review period ends.

Payment-practices reporting

Large companies and LLPs within the statutory payment-practices regime normally have two reporting periods during each standard 12-month financial year.

Each report must be published through the government reporting service within 30 days after the relevant reporting period ends. Different rules apply where a financial year is unusually short or long.

FCA regulatory returns and attestations

FCA reporting deadlines differ between authorised firms.

RegData provides each firm with a tailored schedule of regulatory reporting requirements. My FCA displays scheduled regulatory tasks, invoicing and attestations, including the due date and status of each task.

FCA annual fees

FCA annual fees must be paid by the due date shown on the firm’s invoice.

The due date is normally 30 days from the invoice date.

PRA reporting

PRA deadlines depend on the firm’s sector, regulatory status, year-end and whether the return is made on an individual, consolidated or group basis.

Banks, building societies and designated investment firms receive schedules identifying the reports they must submit and the applicable deadlines.

How to use this calendar

Finance, tax, payroll, compliance and company-secretarial teams should maintain an internal calendar recording:

  • the organisation’s accounting reference date
  • VAT periods
  • Corporation Tax accounting periods
  • Companies House filing dates
  • FCA and PRA reporting tasks
  • payroll and pension payment cycles
  • applicable employment-reporting obligations
  • the person responsible for each filing or payment

This calendar provides a planning overview. It does not override the specific deadline displayed in an organisation’s HMRC, Companies House, FCA, PRA or pension account.


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Andrew Palmer is a senior financial journalist covering regulation, deals and fintech for Finance Gazette. Since 2009, he has written for CEO Today, Finance Monthly, and Lawyer Monthly, reporting on regulatory enforcement, major transactions, and the strategies driving change across banking, wealth management and financial technology. Known for his sharp analysis and accessible style, Andrew tracks how regulators, dealmakers and fintech innovators are reshaping the financial sector — from central bank and watchdog decisions to the deals and digital platforms redefining how money moves. His work gives readers clear, informed perspective on the regulatory and commercial forces shaping today's financial institutions.
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