November 2026:
1 November 2026 – Due date for Corporation Tax payable by companies with an accounting period ended 31 January 2026, unless the company is required to pay Corporation Tax by instalments.
7 November 2026 – Deadline for the second quarterly update under Making Tax Digital for Income Tax for the 2026-27 tax year. This applies to individuals who are within MTD for Income Tax from April 2026 and covers the second quarterly update period.
7 November 2026 – VAT returns and payments are normally due for VAT accounting periods ended 30 September 2026, unless an alternative deadline applies, for example under the Annual Accounting Scheme.
19 November 2026 – PAYE and National Insurance deductions for the month ended 5 November 2026 must reach HMRC by this date where payment is made by post. Where payment is made electronically, the normal deadline is 22 November 2026.
19 November 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 November 2026.
19 November 2026 – CIS tax deducted for the month ended 5 November 2026 must reach HMRC by this date if payment is made by post. Where payment is made electronically, the normal deadline is 22 November 2026.
30 November 2026 – Companies with an accounting period ended 30 November 2025 must normally submit their Corporation Tax return to HMRC by this date.
30 November 2026 – Private companies with an accounting period ended 28 February 2026 will normally need to file their accounts at Companies House by this date. Different deadlines can apply to a company's first accounts or where the accounting reference date has been changed.
December 2026:
1 December 2026 – Due date for Corporation Tax payable by companies with an accounting period ended 28 February 2026, unless the company is required to pay Corporation Tax by instalments.
7 December 2026 – VAT returns and payments are normally due for VAT accounting periods ended 31 October 2026, unless an alternative deadline applies, for example under the Annual Accounting Scheme.
19 December 2026 – PAYE and National Insurance deductions for the month ended 5 December 2026 must reach HMRC by this date where payment is made by post. Where payment is made electronically, the normal deadline is 22 December 2026.
19 December 2026 – Filing deadline for the CIS300 monthly return for the month ended 5 December 2026.
19 December 2026 – CIS tax deducted for the month ended 5 December 2026 must reach HMRC by this date if payment is made by post. Where payment is made electronically, the normal deadline is 22 December 2026.
30 December 2026 – Deadline for filing the 2025-26 Self-Assessment tax return online where an individual wants HMRC to collect a Self-Assessment liability of less than £3,000 through their PAYE tax code, subject to HMRC's normal conditions.
31 December 2026 – Companies with an accounting period ended 31 December 2025 must normally submit their Corporation Tax return to HMRC by this date.
31 December 2026 – Private companies with an accounting period ended 31 March 2026 will normally need to file their accounts at Companies House by this date. Different deadlines can apply to a company's first accounts or where the accounting reference date has been changed.
Other deadlines to remember
Capital Gains Tax on most disposals of UK residential property must normally be reported and paid within 60 days of completion. The actual deadline therefore depends upon the completion date rather than being a fixed monthly diary date.
Employers should also remember that Full Payment Submissions under PAYE Real Time Information are normally required on or before the date employees are paid.
