Making Tax Digital for Income Tax is live: what to do if you're caught (or soon will be)
MTD for Income Tax started in April 2026 for sole traders and landlords earning over £50,000. Here's who's affected, what changes, and the steps to take now.
Deadlines
Key UK tax dates for 2026/27: the deadlines every business owner should diarise
· Craig Callum Associates
Tax penalties are mostly a tax on disorganisation. Here's the 2026/27 calendar in one place. Set the reminders now and the year gets cheaper.
The recurring dates
| Date | What's due |
|---|---|
| 31 July 2026 | Second Self Assessment payment on account for 2025/26 |
| 5 October 2026 | Register for Self Assessment if 2025/26 was your first year needing a return |
| 31 October 2026 | Paper Self Assessment deadline for 2025/26 (file online for three more months) |
| 31 January 2027 | Online Self Assessment for 2025/26, balancing payment, and first 2026/27 payment on account |
| 5 April 2027 | 2026/27 tax year ends: last day for ISA, pension and CGT allowances |
| 6 April 2027 | 2027/28 begins; MTD for Income Tax extends to incomes over £30,000 |
| 31 May 2027 | P60s to all employees |
| 6 July 2027 | P11D benefits-in-kind reporting |
Dates tied to your own year end
- Companies House accounts: 9 months after your company's year end
- Corporation tax payment: 9 months and 1 day after the period end (note it falls due before the return)
- CT600 return: 12 months after the period end
- VAT: one month and seven days after each quarter end
New this year: MTD quarterly updates
If you're in Making Tax Digital for Income Tax (qualifying income over £50,000), standard quarterly updates for 2026/27 are due by 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027, followed by the final declaration by 31 January 2028. Miss them and penalty points accrue per deadline (see our MTD guide).
Or subscribe to none of this
Clients on our full service don't diarise any of these dates; we do, with the amounts attached and the filings done ahead of time. If your January is usually a scramble, that's fixable.
This article is general information, not advice for your specific circumstances. For advice you can act on, book a free consultation or call us on 0151 944 4342.
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