What are the Self Assessment deadlines?

For people who need to submit tax returns and pay Self Assessment tax.

Applies to: England, Scotland, Wales, Northern Ireland Last checked against official sources: 6 October 2026

For the 2025 to 2026 tax year (6 April 2025 to 5 April 2026):

Register (if new): the deadline was 5 October 2026; if you're late, HMRC will give you 3 months from its letter or email to send your return
Paper returns: 11:59pm on 31 October 2026
Online returns: 11:59pm on 31 January 2027
Pay the tax you owe: 11:59pm on 31 January 2027

To pay through your tax code, file online by 30 December 2026. Payments on account also have a second deadline of 31 July. For the 2026 to 2027 tax year, register by 5 October 2027.

Key facts

Paper: 31 October 2026
Online and payment: 31 January 2027
Register for 2026 to 2027 by 5 October 2027

Self Assessment deadlines for the 2025/26 tax year

The 2025/26 tax year ran from 6 April 2025 to 5 April 2026. These are the dates for that year's tax return.

What	Deadline
Register if you are new to Self Assessment	5 October 2026
Paper tax return	11:59pm, 31 October 2026
Online return, if you want the tax taken through your tax code	11:59pm, 30 December 2026
Online tax return	11:59pm, 31 January 2027
Pay the tax you owe for 2025/26	11:59pm, 31 January 2027
First payment on account for 2026/27	31 January 2027
Second payment on account for 2026/27	31 July 2027

If you register after 5 October 2026, you could get a penalty. HMRC will write to you with a filing deadline of 3 months from the date of its letter. You must still pay by 31 January 2027.

Payments on account

Payments on account are advance payments towards next year's bill. Each one is half of last year's bill. They are due on 31 January and 31 July.

You do not have to make them if:

your last bill was under £1,000, or
you paid more than 80% of last year's tax another way, for example through your tax code

Example

Your 2025/26 bill is £3,000 and you have made no payments on account before.

By 31 January 2027: £3,000 for 2025/26, plus a first payment on account of £1,500. Total: £4,500.
By 31 July 2027: a second payment on account of £1,500.

Penalties if you are late

Late filing	Penalty
1 day late	£100
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

If you pay late, you get a penalty of 5% of the unpaid tax at 30 days, 6 months and 12 months. Interest is also charged. If you had a reasonable excuse, you can appeal.

Making Tax Digital for Income Tax

Since 6 April 2026, sole traders and landlords with qualifying income over £50,000 must use Making Tax Digital. From April 2027, this extends to those with qualifying income over £30,000. They send quarterly updates using software.

Update period	Deadline
6 April to 5 July	7 August
6 April to 5 October	7 November
6 April to 5 January	7 February
6 April to 5 April	7 May

They still send a final return by 31 January.

Other cases

Trustees and non-resident companies send paper returns by 31 January 2027.
Partnerships with a limited company as a partner may have different dates.

The deadlines are the same in England, Scotland, Wales and Northern Ireland.

Related guides

Where this comes from

Get it done

This takes you to the official service, which is free to use.

File your tax return online

Common questions

What if I don't know my full-year profit?

You still need to send a return. GOV.UK explains how.

Source: Self Assessment tax returns: deadlines

Checked against GOV.UK on 6 October 2026

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