UK tax deadlines calendar 2026 to 2028 for side hustlers and the self-employed
Every key UK tax date in one place: Self Assessment, payments on account, Making Tax Digital quarterly updates, ISA deadlines and the April 2027 changes. Updated after the October 2026 Budget.
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This calendar is updated after every Budget and whenever HMRC changes a date. Bookmark it, or get reminders by email.
The tax year at a glance
The UK tax year runs from 6 April to 5 April. The 2026/27 tax year runs from 6 April 2026 to 5 April 2027.
November 2026 to April 2027
| Date | What happens |
|---|---|
| 30 December 2026 | File online by today if you want tax under £3,000 collected through your PAYE tax code |
| 31 January 2027 | Deadline to file 2025/26 online returns and pay the balance, plus first 2026/27 payment on account |
| 1 February 2027 | £100 late filing penalty if your return is not in |
| Early March 2027 | 5% late payment penalty on 2025/26 tax still unpaid 30 days after the deadline |
| 5 April 2027 | Last day of the 2026/27 tax year. Use your £20,000 ISA allowance before it resets |
April 2027: big changes start
From 6 April 2027:
- Trading allowance triples to £3,000. Side income up to £3,000 is tax free and does not need reporting.
- Making Tax Digital starts for sole traders and landlords with qualifying income over £30,000 in 2025/26.
- Tax on savings and property income rises to 24%, 44% and 49% for basic, higher and additional rate taxpayers.
- National Living Wage rises to £13.21 an hour.
- Cash ISA limit stays at £20,000. The planned £12,000 limit was scrapped in the October 2026 Budget.
May 2027 to January 2028
| Date | What happens |
|---|---|
| 1 May 2027 | £10 daily penalties start on 2025/26 returns still not filed |
| 31 July 2027 | Second payment on account for 2026/27 |
| 7 August 2027 | First Making Tax Digital quarterly update due (quarter to 5 July) |
| 5 October 2027 | Register for Self Assessment if you started a side hustle in 2026/27 |
| 31 October 2027 | Paper returns for 2026/27 |
| 7 November 2027 | MTD quarterly update due (quarter to 5 October) |
| 31 January 2028 | File and pay 2026/27, plus first 2027/28 payment on account |
Making Tax Digital quarterly deadlines
If you are in Making Tax Digital, quarterly updates are due a month and two days after each quarter ends:
| Quarter | Update due |
|---|---|
| 6 April to 5 July | 7 August |
| 6 July to 5 October | 7 November |
| 6 October to 5 January | 7 February |
| 6 January to 5 April | 7 May |
You then submit a final declaration by 31 January after the tax year ends. For updates in 2027/28, HMRC has said it will not give late submission penalty points to people who joined in April 2027.
Further ahead
- 6 April 2028: Making Tax Digital extends to anyone with qualifying income over £20,000 in 2026/27.
- April 2029: a First Time Buyer ISA replaces the Lifetime ISA for new savers, and payments on account move to more regular in-year payments.
Common questions
When is the next Self Assessment deadline?
31 January 2027, for online returns and payment for the 2025/26 tax year.
When does the tax year end?
5 April. The 2026/27 tax year ends on 5 April 2027, and the new one starts on 6 April.
What happens if I miss 31 January?
You get an automatic £100 penalty, even if you owe no tax, with more penalties after three, six and twelve months. File as soon as you can.
This is general information, not personal tax or financial advice. Tax rules change and depend on your circumstances, so check GOV.UK or speak to an accountant before acting.