31 October 2026 – Deadline for submission of 2025/26 non-electronic returns.
30 December 2026 – Deadline for submission of 2025/26 electronic tax returns if ‘coding out’ of eligible underpayment is required.
31 January 2027 – Deadline for filing electronic tax returns for 2025/26. Balancing payment due for 2025/26 tax year. First payment on account due for 2026/27 tax year.
Disclaimer
This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.