--- title: "Self Assessment Deadlines: 2026/27 Tax Return Dates" description: "**For the 2026/27 UK tax year, most online Self Assessment returns must reach HMRC by 31 January 2028.** Paper returns are normally due by 31 October 2027. If you newly need Self Assessment, you should usually notify HMRC by 5…" url: "https://www.accountingfirms.co.uk/knowledge-bank/what-is-the-deadline-for-submitting-my-self-assessment-tax-return/" updated: "2026-08-12" category: Self Employed --- # Self Assessment Deadlines: 2026/27 Tax Return Dates **For the 2026/27 UK tax year, most online Self Assessment returns must reach HMRC by 31 January 2028.** Paper returns are normally due by 31 October 2027. If you newly need Self Assessment, you should usually notify HMRC by 5 October 2027. The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. Filing early does not bring the payment deadline forward, but it gives you more time to check the calculation, budget and correct errors. ## Self Assessment deadlines for 2026/27 | Date | Action | | --- | --- | | 5 April 2027 | 2026/27 tax year ends | | 5 October 2027 | Normally notify HMRC if you newly need Self Assessment | | 31 October 2027 | Paper tax return deadline | | 30 December 2027 | Online filing target if you want eligible tax collected through PAYE, subject to HMRC conditions | | 31 January 2028 | Online return deadline and balancing-payment deadline | | 31 January 2028 | First payment on account for 2027/28, if required | | 31 July 2028 | Second payment on account for 2027/28, if required | ## Who should notify HMRC by 5 October? This notification date is relevant when you have not already been asked to file but have a new tax liability or filing requirement. Examples may include starting self-employment with gross trading income over £1,000, receiving taxable property or foreign income, or becoming liable for a tax charge. Use HMRC's online checker because there is no universal salary threshold that requires everyone to file. If you are already registered, you may need to reactivate your account or simply file the return rather than register again. ## Paper and online returns A paper return must normally be received by HMRC by 31 October following the tax year. The normal online filing deadline is 31 January after that. If you miss the paper deadline, filing online can prevent the return becoming late, provided the online deadline has not passed and the return can be filed using HMRC's service or compatible software. Special returns and particular circumstances can have different rules. For example, some partnership, trust, non-resident or estate cases require suitable commercial software. A notice to file issued late may provide a different statutory filing period; check the date on HMRC's notice. ## Tax payment deadlines The balancing payment for 2026/27 is normally due by 31 January 2028. This is the tax and Class 4 National Insurance still owed after deducting PAYE, tax deducted at source and payments on account already made. Payments on account are advance instalments towards the next year's Income Tax and Class 4 National Insurance. They are usually due on 31 January and 31 July. They normally apply unless the relevant previous-year amount is under £1,000 or at least 80% of the tax was collected outside Self Assessment. Each instalment is usually half of the qualifying previous-year liability. You can claim to reduce payments on account if you reasonably expect the next year's bill to be lower. Interest can arise if you reduce them too far. ## Can HMRC collect tax through PAYE? If you file online by 30 December and owe less than £3,000, HMRC may be able to collect the amount through a PAYE tax code. Eligibility conditions apply, there must be enough PAYE income and HMRC can refuse. The legal payment deadline remains relevant unless the coding request is accepted. ## What happens if the return is late? HMRC's standard late-filing penalties include: - an initial £100 penalty after the deadline, even if no tax is due; - after three months, £10 daily penalties for up to 90 days, a maximum of £900; - after six months, 5% of the tax due or £300, whichever is greater; and - after twelve months, a further 5% or £300, whichever is greater, with higher penalties possible for deliberate withholding. Late-payment penalties are separate. They are generally 5% of unpaid tax at 30 days, six months and twelve months, plus interest. File and pay as soon as possible rather than waiting for every figure to be perfect; an estimate can sometimes be used and amended later where the rules permit. ## If HMRC issued a notice to file A person who receives a notice to file should submit a return by the stated deadline even if they believe no tax is due. If a return is not actually required, ask HMRC to withdraw the notice. Do not simply ignore it, because filing penalties can still arise. ## Making Tax Digital is not a new annual deadline From April 2026, some sole traders and landlords must use Making Tax Digital for Income Tax. MTD adds digital-record and quarterly-update duties, but it does not remove the need to finalise the year's tax position. The first mandatory group is generally those with qualifying gross self-employment and property income over £50,000, subject to HMRC's detailed eligibility and exemption rules. ## Practical filing checklist - Confirm whether HMRC expects a return in your online account. - Collect P60, P45, P11D, pension, bank interest and dividend records. - Prepare business or property income and allowable expenses. - Review pension contributions, Gift Aid, Child Benefit and capital gains. - File early enough to correct rejected submissions. - Save the submission receipt and calculation. - Arrange payment so cleared funds reach HMRC on time. ## Official guidance - [GOV.UK: Self Assessment deadlines](https://www.gov.uk/self-assessment-tax-returns/deadlines) - [GOV.UK: late filing and payment penalties](https://www.gov.uk/self-assessment-tax-returns/penalties) - [HMRC: check if you need a tax return](https://www.gov.uk/check-if-you-need-tax-return) - [GOV.UK: payments on account](https://www.gov.uk/understand-self-assessment-bill/payments-on-account) Tax rules depend on individual circumstances. Check the dates shown in your HMRC account and obtain professional advice for complex or late returns.