Key UK tax year dates for small businesses
Tax Year/Period | Requirement | Applicable Deadline |
|---|---|---|
2026/27 | MTD for VAT remains mandatory for all VAT-registered businesses. | VAT return filing and payment deadlines remain quarterly, due 1 month and 7 days after the end of the accounting period (as stated above). |
Tax Year/Period | Business Type | Requirement |
|---|---|---|
2026/27 | Sole traders and landlords with income over £50,000 | MTD for ITSA becomes mandatory from April 2026 (start of the 2026/27 tax year). |
2027/28 | Sole traders and landlords with income over £30,000 | MTD for ITSA becomes mandatory from April 2027 (start of the 2027/28 tax year). |
Submission Type | Deadline |
|---|---|
Quarterly Update 1 for 2026 to 2027 (covering 6 April to 5 July 2026) | 7 August 2026 |
Quarterly Update 2 (covering 6 July to 5 October) | 7 November 2026 |
Deadline to submit a Self Assessment tax return the usual way for 2025 to 2026 | 31 January 2027 |
Quarterly Update 3 (covering 6 October to 5 January) | 7 February 2027 |
Quarterly Update 4 (covering 6 January to 5 April) | 7 May 2027 |
Quarterly Update 1 for 2027 to 2028 (covering 6 April to 5 July) | 7 August 2027 |
Quarterly Update 2 (covering 6 July to 5 October) | 7 November 2027 |
Deadline to submit your tax return directly from MTD for Income Tax software for 2026 to 2027 | 31 January 2028 |
Quarterly Update 3 (covering 6 October to 5 January) | 7 February 2028 |
Quarterly Update 4 (covering 6 January to 5 April) | 7 May 2028 |