Filing, payment and registration dates for UK sole traders, landlords, letting agents, construction contractors and the accountants who work with them, from October 2026 to April 2027, plus the second payment on account on 31 July 2027. Every date links to the official page we checked it against, most recently on 29 October 2026.
This is general information, not tax or legal advice. Check the source before you rely on a date, as your own deadline can differ.
October 2026
Admin deadlines in October 2026
Date
Deadline
Who it applies to
Source
Our guide
Budget 2026Budget 2026 kept the MTD thresholds and dates, announced a year without points for late quarterly updates for April 2027 joiners, and announced a Trading Allowance rise from £1,000 to £3,000 from 6 April 2027.
All UK businesses, landlords and the self-employed
Self Assessment paper return deadline (2025 to 2026)HMRC must receive paper returns by 11:59pm on 31 October 2026, or a late filing penalty applies. Online filers have until 31 January 2027.
MTD for Income Tax: quarterly update 2 dueCovers 6 April to 5 October 2026 (or 1 April to 30 September on calendar periods), cumulative. There are no penalty points for late quarterly updates in 2026 to 2027, but you must still send all of them before you can submit your tax return.
Sole traders and landlords in MTD from 6 April 2026 (qualifying income over £50,000 in 2024 to 2025)
Companies House identity verification: last day of the 12-month transitional periodThe transitional period is "the period of 12 months beginning with 18th November 2025". A company must deliver an identity verification statement for each existing director with its next confirmation statement during this period, or with its next confirmation statement after it if none is filed in the period. The rules for when a director may act are in reg 4(6).
Companies and their directors who were in post before 18 November 2025 (relevant to accountants and ACSPs)
CIS monthly return due (tax month 6 Oct to 5 Nov)Monthly CIS returns must reach HMRC by the 19th after the tax month ends. The penalty is £100 for one day late. A nil return or inactivity request is needed if no payments were made.
Register your rental property opens: West MidlandsThe regulations commence for the West Midlands, with a 3-month window to 14 March 2027. The fee is £65 a year per property, pro-rated during rollout. Landlords in any region can register voluntarily from this date.
Landlords (and their letting agents) with assured or regulated tenancies on properties in the West Midlands
Register your rental property: 28-day rules after registering (draft regulations, not yet final)Draft regulations, not yet final. A let property's tenancy and safety details (gas safety record, EICR or EIC, EPC, rent, occupants, licences) must be added within 28 days of making its entry, or the entry becomes inactive (regs 6(2) and 11(2)(a)). Anything in a landlord or property entry that goes out of date must be updated within 28 days (regs 8 and 9(4)). Properties added later take the same renewal date as the landlord's existing entries (reg 10(4)), and a landlord entry with no property added within 3 months becomes inactive (reg 11(1)(a)). A letting agent or property manager appointed by the landlord can provide the tenancy and safety details (reg 4(5)) and update them, along with whether the property is let (reg 7(2)).
Landlords (and their letting agents) once their properties' region has started, West Midlands first
Awaab's Law for private renting: consultation closesThe consultation on extending Awaab's Law to private rented tenancies and licences closes at 11:59pm on 18 December 2026. No start date for the duty has been set.
Self Assessment: online deadline to pay through your tax code (2025 to 2026)Submit the online return by 11:59pm on 30 December 2026 if you want the bill collected through your PAYE tax code.
Self Assessment filers who are also employed or get a pension and owe tax
Self Assessment online return and payment deadline (2025 to 2026)Online return and any tax owed are due by 11:59pm on 31 January 2027, or penalties apply. People who registered after 5 October 2026 get a different filing deadline but must still pay by 31 January 2027.
Everyone in Self Assessment, including sole traders and landlords (the return is still filed the usual way for 2025 to 2026)
Self Assessment: first payment on account for 2026 to 2027GOV.UK: payments on account are "payments towards your next tax bill (including Class 4 National Insurance if you're self-employed)", and "Each payment is half of the tax you owed last year". This one is due by midnight on 31 January 2027, on top of any balancing payment for 2025 to 2026 (row above); the second is due on 31 July 2027. If you expect 2026 to 2027 to be lower, you can ask HMRC to reduce them, but you'll be charged interest if the bill turns out higher. 31 January 2027 is a Sunday: unless you pay by Faster Payments or card, GOV.UK's Pay your Self Assessment tax bill page says to "make sure your payment reaches HMRC on the last working day before" (Friday 29 January).
Self Assessment taxpayers, unless their 2025 to 2026 tax bill was under £1,000 or more than 80% of it was paid outside Self Assessment (for example through a tax code)
MTD for Income Tax: quarterly update 3 dueCovers 6 April 2026 to 5 January 2027 (or 1 April to 31 December), cumulative. Still no penalty points for late updates in 2026 to 2027.
Sole traders and landlords in MTD from 6 April 2026
MTD for Income Tax: £30,000 group startsNew users must keep digital records and send quarterly updates from 6 April 2027. From 2027 to 2028, people who joined in April 2026 get a point for each missed quarterly deadline, and 4 points means a £200 penalty. Announced at Budget 2026: people joining in April 2027 won't get points for late quarterly updates in 2027 to 2028, but must still send them before their tax return.
Sole traders and landlords with qualifying income over £30,000 in 2025 to 2026, plus everyone already in MTD
Self Assessment: second payment on account for 2026 to 2027GOV.UK: "These payments are due by midnight on 31 January and 31 July." Like the first, this one is usually half of your 2025 to 2026 tax. If the two payments don't cover your 2026 to 2027 bill, the rest (the "balancing payment") is due by midnight on 31 January 2028. 31 July 2027 is a Saturday: unless you pay by Faster Payments or card, GOV.UK's Pay your Self Assessment tax bill page says to "make sure your payment reaches HMRC on the last working day before" (Friday 30 July).
Self Assessment taxpayers who have to make payments on account for 2026 to 2027 (see 31 January 2027)
Companies House identity verification. The rules define the transition as 12 months beginning 18 November 2025, so its last day is 17 November 2026. You'll often see "18 November" quoted. For most existing directors, the date that matters is the company's next confirmation statement. Our guide explains how to work out each person's date.
Landlord register. These are the region-by-region dates for registering rental properties in England, as published on the government's Housing Hub campaign site. The 28-day rules for keeping an entry up to date come from the draft regulations, not yet final, on legislation.gov.uk, and could change before they're approved. Regions after Yorkshire and the Humber open later in 2027; our Renters' Rights admin checklist lists all nine.
Budget 2026. We'll add any new dates once the Budget documents are on GOV.UK.
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