Deadlines and paying for 2025-26
The tax year ran from 6 April 2025 to 5 April 2026. These are the dates that matter for that year's return.
Key dates
- 5 October 2026Deadline to register for Self Assessment if this is your first return. Missed it? Register now. If you file and pay by 31 January you usually won't be penalised.
- 31 October 2026Paper return deadline. You can also have tax collected through your tax code if you file on paper by this date.
- 30 December 2026File online by this date to have what you owe (under £3,000) collected through your tax code from April 2027.
- 31 January 2027Online filing deadline. Pay any tax owed for 2025-26, plus your first payment on account for 2026-27 if you have one.
- 31 July 2027Second payment on account for 2026-27, if you have one.
Ways to pay
Through your tax code
If you're employed or get a workplace or private pension, HMRC can take what you owe from your pay in 12 equal monthly amounts, starting in April 2027. There's no interest. You have to file online by 30 December 2026 (paper by 31 October 2026). This happens automatically unless you tick the box on the return saying you don't want it.
Conditions: you must owe less than £3,000 (you can't part-pay to get under it), your PAYE income must be high enough, and it can't more than double the tax you'd normally pay. Voluntary Class 2 NI can't be collected this way.
Pay HMRC directly
By bank transfer, through your bank's app, by debit or corporate card, or by Direct Debit. Use your 11-character payment reference (your UTR followed by K). Allow 3 working days for bank transfers to arrive.
Time to Pay
If you owe up to £30,000, you can usually set up a monthly payment plan online without calling HMRC. Interest is still charged, but it avoids late payment penalties if you set it up in time.
Payments on account
If your Self Assessment bill is £1,000 or more and less than 80% of your tax was taken at source (for example through PAYE), HMRC asks for two advance payments towards next year. Each is half of this year's bill, due 31 January and 31 July. If next year's income will be lower, you can ask to reduce them.
If you're late
| Late filing | Penalty |
|---|---|
| 1 day late | £100, even if you owe nothing |
| 3 months late | £10 a day, up to £900 |
| 6 months late | 5% of the tax due or £300, whichever is more |
| 12 months late | Another 5% or £300, whichever is more |
Paying late adds 5% of the unpaid tax at 30 days, 6 months and 12 months, plus interest. If you had a reasonable excuse, you can appeal.
Coming up: Making Tax Digital
From 6 April 2026, sole traders and landlords with more than £50,000 a year of self-employment and property income (gross, before costs) must keep digital records and send HMRC quarterly updates. The threshold drops to £30,000 from April 2027, based on your 2025-26 income, and to £20,000 from April 2028. HMRC writes to people who need to join. Our calculator doesn't cover quarterly updates.