UK tax year dates: 6 April to 5 April, with the key Self Assessment deadlines
The UK Income Tax year begins on 6 April and ends on the following 5 April (Income Tax Act 2007 section 4): 2025/26 is 6 April 2025 to 5 April 2026, 2026/27 is 6 April 2026 to 5 April 2027 and 2027/28 is 6 April 2027 to 5 April 2028. The Self Assessment, P60 and P11D dates below are GOV.UK's wording, with the exceptions that GOV.UK words beside each rule. Not covered here: Making Tax Digital for Income Tax, Corporation Tax, VAT and the deadlines of other taxes.
Tax years 2025/26, 2026/27 and 2027/28
| Tax year | Starts | Ends | GOV.UK writes it as |
|---|---|---|---|
| 2025/26 | 6 April 2025 | 5 April 2026 | 2025 to 2026 |
| 2026/27 | 6 April 2026 | 5 April 2027 | 2026 to 2027 |
| 2027/28 | 6 April 2027 | 5 April 2028 | 2027 to 2028 |
The dates in this table are our arithmetic, applying subsections (3) and (4) of section 4 of the Income Tax Act 2007 to each year; the Act says:
“(3)A tax year begins on 6 April and ends on the following 5 April. (4)“The tax year 2007-08” means the tax year beginning on 6 April 2007 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).”
When we checked on 5 November 2026, GOV.UK's Self Assessment Deadlines page also said:
“The last tax year started on 6 April 2025 and ended on 5 April 2026.”
Key dates at a glance
GOV.UK printed full dates when we checked on 5 November 2026 for the return covering the tax year 2025/26 (6 April 2025 to 5 April 2026); where it printed no year, none is shown. Each row has its exceptions beside it, and the exact GOV.UK wording follows.
| Step | Date as GOV.UK prints it | Exceptions and conditions |
|---|---|---|
| Tell HMRC you need to send a return (register) | 5 October 2026 | If you register after 5 October, HMRC sends a different deadline; a failure to notify penalty is possible. |
| Paper tax return | 31 October 2026 | Trustees of a registered pension scheme and non-resident companies: a paper return by 31 January 2027, not online. |
| Online tax return | 31 January 2027 | To pay through your tax code: online by 30 December 2026. Partnerships with a company partner: 12 months (online) or 9 months (paper) from the accounting date, if it is between 1 February and 5 April. |
| Pay the tax | 31 January 2027 | Late payment brings penalties and interest; the weekend and bank holiday wording is in its own section. |
| Payments on account | 31 January and 31 July (GOV.UK prints no year) | Not required if last year’s tax was less than £1,000, or if more than 80% was paid outside Self Assessment. |
| P60 (employers give it to employees) | 31 May (GOV.UK prints no year) | Applies to employees working for the employer on the last day of the tax year. |
| Report expenses and benefits (P11D) | 6 July (GOV.UK prints no year) | A late P11D(b) carries a per-month penalty and Class 1A payment has its own date. |
Registering for Self Assessment: 5 October
“You must tell HMRC by 5 October if you need to complete a tax return for the previous year and you have either: not sent a tax return before registered before but did not need to send a tax return for the tax year 2024 to 2025”
“If you register after 5 October 2026 HMRC will send you a letter or email with a different deadline to send your tax return by - this will be 3 months from the date on the letter or email. You must still pay the tax you owe by 11:59pm on 31 January 2027 or you’ll get a penalty.”
The tax return: 31 October on paper, 31 January online
“HMRC must receive your paper tax return by 11:59pm on 31 October 2026 or you’ll get a late filing penalty. You can send it any time on or after 6 April 2026 as long as HMRC receives it by the deadline.”
“You must submit your online tax return by 11:59pm on 31 January 2027 or you’ll get a late filing penalty. If you want to pay your Self Assessment bill through your tax code, you must submit it by 11:59pm on 30 December 2026. If you miss this deadline, you’ll have to pay another way.”
GOV.UK lists two groups with different deadlines:
“Trustees of a registered pension scheme or non-resident companies HMRC must receive a paper tax return by 31 January 2027. You cannot send a return online.”
“Partnership returns if you have a company as a partner If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for: online returns is 12 months from the accounting date paper returns is 9 months from the accounting date”
Paying: 31 January, and payments on account on 31 January and 31 July
“You need to pay your Self Assessment tax by 11:59pm on 31 January 2027 or you’ll get a penalty. There is a second payment deadline of 31 July if you make payments towards your bill - these are known as ‘payments on account’.”
“‘Payments on account’ are payments towards your next tax bill (including Class 4 National Insurance if you’re self-employed). They help spread the cost of your tax by making payments in 2 instalments. Each payment is half of the tax you owed last year. These payments are due by midnight on 31 January and 31 July. You must make these 2 payments, unless either: the amount of tax you owed last year was less than £1,000 last year you paid more than 80% of the tax you owed outside of Self Assessment (for example through your tax code or because your bank had already deducted interest on your savings)”
P60 by 31 May and P11D by 6 July
“Give a P60 to all employees on your payroll who are working for you on the last day of the tax year (5 April). The P60 summarises their total pay and deductions for the year. You must give your employees a P60 by 31 May.”
“You must report expenses and benefits to HMRC by 6 July.”
Deadlines that fall on a weekend or bank holiday
On its Pay your Self Assessment tax bill page, GOV.UK says:
“If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before (unless you’re paying by Faster Payments or by debit or credit card).”
GOV.UK's Deadlines page for Self Assessment tax returns does not mention weekends or bank holidays, and this page states nothing about them beyond the sentence quoted. For the dates of UK bank holidays, see UK bank holidays 2027 and the bank holiday checker.
Penalties, one line each
Late registration:
“If you register after 5 October and do not pay all of your tax bill by 31 January, you may get a ‘failure to notify’ penalty. This penalty is based on the amount still left to pay and you’ll receive it within 12 months after HMRC receives your Self Assessment tax return.”
Late return:
“You’ll get the following late filing penalties: an initial £100 penalty after 3 months, additional daily penalties of £10 per day, up to a maximum of £900 after 6 months, a further penalty of 5% of the tax due or £300, whichever is greater after 12 months, another 5% or £300 charge, whichever is greater”
Late payment:
“You’ll get penalties of 5% of the tax unpaid at: 30 days 6 months 12 months You’ll also be charged interest on the amount owed.”
Late P11D(b):
“You’ll get a penalty of £100 per 50 employees for each month or part month your P11D(b) is late. You’ll also be charged penalties and interest if you’re late paying HM Revenue and Customs.”
Appeals:
“If you have a reasonable excuse, you can appeal against a penalty.”
Related pages
Dividends are reported through Self Assessment when they exceed the allowances: see UK dividend tax rates. For State Pension age dates, see the State Pension age calculator, and for every UK page, the UK section.
Frequently asked questions
When does the UK tax year start and end?
The UK Income Tax year begins on 6 April and ends on the following 5 April, under section 4 of the Income Tax Act 2007 (legislation.gov.uk). 2025/26 is 6 April 2025 to 5 April 2026, 2026/27 is 6 April 2026 to 5 April 2027 and 2027/28 is 6 April 2027 to 5 April 2028. This answer is about the Income Tax year and does not cover the dates of other taxes.
What is the deadline to register for Self Assessment?
GOV.UK said, when we checked on 5 November 2026, that you must tell HMRC by 5 October if you need to complete a tax return for the previous year and you have either not sent a tax return before or registered before but did not need to send one for the tax year 2024 to 2025. If you register after 5 October, GOV.UK said HMRC sends a letter or email with a different deadline, 3 months from its date, and the tax must still be paid by 31 January or you get a penalty. A failure to notify penalty is possible if you register after 5 October and do not pay all of your tax bill by 31 January.
What are the Self Assessment tax return deadlines?
For the tax year that ended on 5 April 2026, GOV.UK gave 31 October 2026 for a paper return and 31 January 2027 for an online return, with the tax due by 31 January 2027 (Self Assessment Deadlines page, checked on 5 November 2026). Exceptions on that page: a return to be paid through a tax code must be submitted online by 30 December 2026; trustees of a registered pension scheme and non-resident companies must have a paper return received by 31 January 2027 and cannot send it online; a partnership with a limited company as a partner has deadlines of 12 months (online) or 9 months (paper) from its accounting date when that date is between 1 February and 5 April; and if you register after 5 October 2026, GOV.UK says HMRC sends a different deadline for the return, 3 months from the date on the letter or email, while the tax must still be paid by 11:59pm on 31 January 2027.
What are payments on account, and when are they due?
GOV.UK says payments on account are payments towards your next tax bill in 2 instalments, each half of the tax you owed last year, due by midnight on 31 January and 31 July. You must make them unless the tax you owed last year was less than £1,000 or you paid more than 80% of it outside Self Assessment, for example through your tax code or because your bank had already deducted interest on your savings.
What happens if a deadline falls on a weekend or bank holiday?
GOV.UK says on its Pay your Self Assessment tax bill page that if the deadline falls on a weekend or bank holiday, a payment must reach HMRC on the last working day before, unless you are paying by Faster Payments or by debit or credit card. GOV.UK does not mention weekends or bank holidays on its Deadlines page for Self Assessment tax returns, and this answer states nothing beyond what those pages say.
When are the P60 and the P11D due?
GOV.UK says employers must give a P60 by 31 May to all employees on their payroll who are working for them on the last day of the tax year (5 April), and report expenses and benefits to HMRC by 6 July after the tax year ends on 5 April. GOV.UK also says a late P11D(b) brings a penalty of £100 per 50 employees for each month or part month, with penalties and interest for late payment of what is owed to HMRC.
What are the Self Assessment penalties?
GOV.UK lists an initial £100 late filing penalty, daily penalties of £10 up to £900 after 3 months, and a further 5% of the tax due or £300, whichever is greater, at 6 months and again at 12 months. Late payment brings 5% of the tax unpaid at 30 days, 6 months and 12 months, plus interest. GOV.UK says that if you have a reasonable excuse, you can appeal against a penalty.
More UK pages
Sources
- legislation.gov.uk: Income Tax Act 2007, section 4
- GOV.UK: Self Assessment tax returns, Deadlines
- GOV.UK: Register for Self Assessment
- GOV.UK: Pay your Self Assessment tax bill
- GOV.UK: Understand your Self Assessment tax bill, Payments on account
- GOV.UK: Self Assessment tax returns, Penalties
- GOV.UK: Payroll: annual reporting and tasks
- GOV.UK: Payroll annual reporting, Give employees a P60
- GOV.UK: Payroll annual reporting, Report expenses and benefits
- GOV.UK: Expenses and benefits for employers, Deadlines
All sources were fetched directly from the publishers on 5 November 2026. Reviewed 5 November 2026. FedRateCalc is not affiliated with GOV.UK, HM Revenue and Customs, the Department for Work and Pensions or the UK Government; their pages are the official sources, and anything they publish after that date overrides this site. Nothing here is tax, legal or financial advice.