UK Tax Year 2026/27 Calendar — Important Dates & Deadlines

2025/26 tax year ends

Last day of the 2025/26 tax year. Final day to make 2025/26 ISA contributions, pension top-ups counting against 2025/26 annual allowance, and trade losses claims.

→ Statutory rates 2026/27

2026/27 tax year begins

New personal allowance applies (£12,570 — frozen). New National Insurance bands. National Living Wage uprated (£12.21/hour for 21+). Statutory pay rates uprated (SSP £118.75/week, SMP £187.18/week, etc.).

→ See all 2026/27 rates

New ISA allowance available

£20,000 ISA allowance resets. New Junior ISA (£9,000) and Lifetime ISA (£4,000 sub-cap) allowances begin. Use it or lose it — ISA allowance does not carry forward.

New pension annual allowance

£60,000 pension annual allowance applies (combined employer + employee contributions). High earners (over £260k) face tapered allowance down to £10,000.

→ Salary sacrifice calculator

P60 deadline (2025/26)

Employers must issue P60 forms to employees in employment on 5 April 2026 by this date. P60 shows total earnings and tax paid for 2025/26. If you don't receive yours by 31 May, contact your employer's HR/payroll.

→ What is a P60?

P11D deadline (2025/26)

Employers must file P11D returns for benefits-in-kind provided in 2025/26 and issue copies to employees. Triggers tax code adjustments (often K codes) for 2026/27 to recover BIK tax via PAYE.

→ What is a P11D?

PAYE Class 1A NIC payment

Employers pay Class 1A NIC on benefits-in-kind for 2025/26. Affects employer not employee, but worth knowing if you receive significant taxable benefits.

Second payment on account due

For self-assessment taxpayers with a 2024/25 tax bill over £1,000, the second 50% advance payment for 2025/26 is due. Late payment incurs interest at 7.75% (2026/27 rate).

→ Self-employed tax calculator

Self-employment registration deadline

If you became self-employed during 2025/26, you must register for Self Assessment by this date. Registering late triggers penalties starting at £100 and increasing daily.

→ CWF1 registration form

Paper Self Assessment deadline (2025/26)

Final day to submit a paper SA100 Self Assessment return for 2025/26. After this, only online submission is allowed. Most people now file online — paper is rare.

→ SA100 explained

Autumn Statement (typical)

Usually delivered in late October or November. Often announces changes to NLW, statutory pay rates, NI thresholds for the following April. Worth tracking if it'll affect your tax position.

P800 letters typically issued

HMRC reconciles 2025/26 PAYE figures and issues P800 letters where over- or under-payment is detected. Refunds issued by HMRC; underpayments usually recovered via tax code change.

→ P800 explained

Self Assessment soft deadline (PAYE coding)

For Self Assessment taxpayers who want any underpaid tax to be collected via 2027/28 PAYE coding adjustment (if total bill is under £3,000), the return must be submitted by this date. Otherwise the bill is due as a lump sum on 31 January.

Online Self Assessment deadline (2025/26)

Final day to submit your 2025/26 SA100 Self Assessment return online. £100 fixed penalty for late filing, plus daily charges if more than 3 months late. Most heavily-watched UK tax deadline.

→ SA100 explained

Self Assessment payment deadline (2025/26)

Final day to pay any tax owed for 2025/26. Also due: first payment on account for 2026/27 (50% of last year's tax bill if over £1,000). Late payment triggers 7.75% interest plus 5% surcharge after 30 days.

Annual review cycle (typical)

Many UK companies run annual review cycles in January–March, with pay rises and bonuses announced. Worth preparing your case if you're due a review — see our pay rise calculator.

→ Pay rise calculator

Year-end bonus payments (typical)

UK financial services and many corporates pay annual bonuses in February, with payments usually landing in late February or early March payslips. Bonus tax is collected as part of regular PAYE — see bonus tax calculator.

→ Bonus tax calculator

Spring Statement (typical)

Sometimes used to announce smaller tax adjustments or confirm rates for the new tax year. Major changes typically announced in Autumn Statement instead.

2026/27 tax year ends

Last day to use ISA allowance, make pension top-ups against 2026/27 annual allowance, and finalise any other tax-year-specific decisions.