Limited Company Key Tax Dates for 2026/27
Every limited company director needs to know the exact dates when taxes, accounts, and returns are due. The 2026/27 personal tax year runs from 6 April 2026 to 5 April 2027, and it brings a full set of obligations for HMRC, Companies House, and the VAT office. This guide sets out the key deadlines so you can plan ahead and avoid penalties.
Because corporation tax and Companies House accounts deadlines depend on your company's own year-end — not the personal tax year — this guide covers both the fixed calendar dates (like Self Assessment) and the rolling deadlines that shift with your accounting period.
For directors who took dividends in 2025/26, the most pressing date right now is 31 July 2026: the second Self Assessment payment on account. If your 2024/25 tax bill exceeded £1,000, this payment is due imminently.
Key takeaways
- 31 July 2026: second Self Assessment payment on account is due — act now if you haven't paid
- 31 October 2026: paper Self Assessment deadline for the 2025/26 tax year
- 31 January 2027: online Self Assessment filing and payment deadline for 2025/26
- Corporation tax and Companies House accounts fall 9 months after your company's year-end
- Late penalties start immediately — £200 for a CT600 one day late, £150 for accounts one month late
Fixed dates in the 2026/27 tax year
Some tax dates fall on the same calendar date every year, regardless of your company's accounting period.
31 July 2026 — second Self Assessment payment on account
If your 2024/25 Self Assessment tax bill exceeded £1,000, you made a first payment on account in January 2026. The second instalment is due on 31 July 2026, equal to half your 2024/25 liability.
If your income has fallen significantly since 2024/25, you can apply to reduce the payment via your HMRC online account before the deadline. Paying less than you owe results in interest on the shortfall, so it is worth getting a rough estimate of your 2025/26 liability before reducing. See our payments on account guide for how this works.
5 October 2026 — register for Self Assessment (2025/26 tax year)
If you need to file a Self Assessment return for 2025/26 and have not done so before, you must tell HMRC by 5 October 2026. Most limited company directors are already registered. Newly incorporated businesses or directors who took dividends for the first time in 2025/26 should check their registration status now.
31 October 2026 — paper Self Assessment return (2025/26)
If you submit a paper Self Assessment tax return for 2025/26, HMRC must receive it by 31 October 2026. Most directors file online to benefit from the later 31 January deadline, but paper is still accepted.
31 January 2027 — online Self Assessment filing and payment (2025/26)
The most significant personal tax deadline of the year. By 31 January 2027, you must:
- File your 2025/26 Self Assessment return online
- Pay any tax owed for 2025/26 (the balancing payment)
- Make the first payment on account toward your 2026/27 liability (if your bill exceeds £1,000)
31 July 2027 — second payment on account (2026/27)
The second instalment toward your 2026/27 liability falls due on 31 July 2027, shortly after the tax year ends on 5 April 2027. If your income in 2026/27 is broadly similar to 2025/26, this will equal the January 2027 payment on account.
Corporation tax and accounts: rolling deadlines
The following deadlines move with your company's accounting period end date. The examples below assume a 31 March 2026 year-end, one of the most common choices for UK limited companies.
Corporation tax payment: 1 January 2027 (9 months and 1 day after year-end)
For a 31 March 2026 accounting period end, corporation tax must be paid by 1 January 2027, according to HMRC guidance.
The rates applying to accounting periods ending in 2026 are:
| Profits | Rate |
|---|---|
| Up to £50,000 | 19% (small profits rate) |
| £50,001 to £250,000 | Marginal relief rate |
| Over £250,000 | 25% (main rate) |
For the most tax-efficient salary and dividend mix in 2026/27, see our optimal director salary guide.
Companies House accounts: 31 December 2026 (9 months after year-end)
For a 31 March 2026 year-end, annual accounts must be filed at Companies House by 31 December 2026, as confirmed by GOV.UK.
First-year accounts have a longer window — 21 months from incorporation — but subsequent accounts are due 9 months after year-end.
Late filing penalties for private limited companies:
| How late | Penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| Over 6 months | £1,500 |
CT600 filing: 31 March 2027 (12 months after year-end)
For a 31 March 2026 year-end, the CT600 company tax return must be filed with HMRC by 31 March 2027 — three months after the payment deadline.
HMRC issues an automatic £200 penalty for a return that is one day late. Three months late adds another £200. At six months, HMRC adds 10% of any unpaid tax, rising to a further 10% at 12 months.
Example rolling deadlines for other common year-ends
| Year-end | Pay corp. tax | File CT600 | File accounts |
|---|---|---|---|
| 31 March 2026 | 1 Jan 2027 | 31 Mar 2027 | 31 Dec 2026 |
| 30 June 2026 | 1 Apr 2027 | 30 Jun 2027 | 31 Mar 2027 |
| 30 September 2026 | 1 Jul 2027 | 30 Sep 2027 | 30 Jun 2027 |
| 31 December 2026 | 1 Oct 2027 | 31 Dec 2027 | 30 Sep 2027 |
PAYE monthly deadlines in 2026/27
If your company runs a payroll, you must submit RTI payroll data on or before each payday and pay the tax and National Insurance deducted to HMRC by the 22nd of the following month via electronic payment.
| Payroll month | Pay PAYE by |
|---|---|
| April 2026 | 22 May 2026 |
| May 2026 | 22 Jun 2026 |
| June 2026 | 22 Jul 2026 |
| July 2026 | 22 Aug 2026 |
| August 2026 | 22 Sep 2026 |
| September 2026 | 22 Oct 2026 |
| October 2026 | 22 Nov 2026 |
| November 2026 | 22 Dec 2026 |
| December 2026 | 22 Jan 2027 |
| January 2027 | 22 Feb 2027 |
| February 2027 | 22 Mar 2027 |
| March 2027 | 22 Apr 2027 |
VAT quarters and confirmation statement
VAT: If your company is VAT-registered, quarterly returns and payments fall due one calendar month and 7 days after each quarter end. Under Making Tax Digital for VAT, you must file using compatible software.
Confirmation statement: File within 14 days of your review date — typically the anniversary of incorporation or last confirmation statement. The £34 annual fee is due alongside it.
Frequently Asked Questions
What is the most important tax date for limited company directors in January 2027?
31 January 2027 is the most significant personal tax deadline: your 2025/26 Self Assessment return must be filed online and any tax owed paid. Directors who received dividends in 2025/26 will also owe dividend tax at rates above the basic rate, settled via Self Assessment. If your bill exceeds £1,000, a first payment on account toward 2026/27 is also due on the same day.
When is corporation tax due for a company with a 31 December 2025 year-end?
Corporation tax for the accounting period ending 31 December 2025 is due on 1 October 2026 — 9 months and 1 day after year-end. The CT600 filing deadline is 31 December 2026, and Companies House accounts are due by 30 September 2026.
Can I reduce my payment on account due on 31 July 2026?
Yes — if you expect your 2025/26 tax bill to be lower than 2024/25, you can apply via your HMRC online account to reduce the payment before 31 July 2026. If you reduce it too much, HMRC charges interest on the shortfall. Getting an early estimate of your 2025/26 position before applying is advisable.
What are the dividend tax rates for 2026/27?
Dividend tax rates for the 2026/27 tax year are covered in our dividend tax rates guide for 2026/27, which includes the dividend allowance and applicable rates at each income band.
What happens if I miss the 31 January 2027 Self Assessment deadline?
HMRC issues an automatic £100 penalty immediately for a late online return, even if no tax is owed. After three months, £10 daily penalties accumulate for up to 90 days (maximum £900). After six months, a 5% surcharge applies to any tax outstanding. Interest runs on unpaid tax from 31 January. See our Self Assessment late filing penalties guide for the full penalty schedule.
Summary
The 2026/27 tax year is already under way, with 31 July 2026 the most immediately pressing date for directors who take dividends. After that, the January 2027 online Self Assessment deadline is the key annual milestone for personal tax. Meanwhile, your company's own corporation tax payment and accounts deadlines depend on your accounting period end — identify that date, count forward 9 months for the payment and Companies House submission, and 12 months for the CT600 filing.