When Is It Due?

Reference · Deadlines

UK Self Assessment deadlines for the 2025 to 2026 tax year

HMRC says most online returns for the 2025 to 2026 tax year are due by 11:59 pm on 31 January 2027. The main payment deadline falls on the same date.

Sources checked

Filing calendarUK Self Assessment filing and payment dates
  1. 2026-10-05
    Tell HMRC a return is needed

    People who need to register or reactivate in the circumstances listed by HMRC Source 1

  2. 2026-10-31
    Paper filing

    Most paper returns, received by HMRC Source 1

  3. 2026-12-30
    File to request payment through tax code

    Eligible taxpayers who want to pay through their code Source 1

  4. 2027-01-31
    Online filing and balancing payment

    Most online filers and tax due Source 1

  5. 2027-07-31
    Second payment on account

    Taxpayers who have to make payments on account Source 2

Find the filing date and the payment date that match your case.

Source 1 Source 2

Filing and paying are separate steps

Submitting a return tells HMRC the figures. Paying settles the amount due. HMRC gives 31 January 2027 as the usual deadline for both online filing and the balancing payment. Source 1 Source 2

Check the date on a late-registration notice

HMRC says someone who registers after 5 October can receive a different filing deadline. The payment date still needs to be checked against HMRC’s instructions. Source 1

Work out whether July applies

HMRC describes a second payment on account for taxpayers who must make advance payments. Read your own statement to see whether there is an amount due. Source 2

Read the relevant time as well as the date

HMRC uses 11:59 pm for the standard paper receipt, online filing and payment deadlines. It gives an earlier date for some taxpayers who want to pay through their tax code. Use the official notice if your case has a different deadline. Source 1

Sources

Open the data and source notes