Limited company deadlines 2026/27: every date in one place

Most penalties I see are not for getting the tax wrong. They are for a date that nobody had written down. This is the full list for the 2026/27 year, in two parts: the dates tied to your own year end, and the dates that fall on the same day for everyone. Put the ones that apply to you in the diary now, with a reminder a fortnight ahead, and most of the stress of running a company goes away.

Dates tied to your own year end

These move with your accounting reference date, which you can check on the Companies House register. Work them out once and they repeat every year.

• Confirmation statementAt least once every twelve months, filed within 14 days of the end of your review period. £34 online. Miss it and Companies House can strike the company off.
• Annual accountsNine months after your accounting reference date (21 months after incorporation for the first set). Automatic penalties from £150 to £1,500, doubled if late two years in a row.
• Corporation tax paymentNine months and one day after the end of the accounting period. A 31 March year end pays by 1 January; 30 June pays by 1 April.
• Corporation tax return (CT600)Twelve months after the period end, with the full accounts and computations. £100 late, another £100 after three months, then 10% of the unpaid tax at six and twelve months.
• VAT returns and paymentOne month and seven days after each quarter end, filed through MTD-compatible software. A direct debit is collected about three working days later. You must register within 30 days of your rolling 12-month turnover passing £90,000.
• PAYE and CISFull Payment Submission on or before every payday. Pay HMRC by the 22nd of the following month (19th by post), or quarterly if you average under £1,500 a month. CIS returns by the 19th, payment by the 22nd.
• Director's loanRepay anything you owe the company within nine months and one day of the year end, or the company pays 35.75% to HMRC on the balance until you do.
• Pension auto-enrolmentDeclaration of compliance to The Pensions Regulator within five months of your duties start date, and re-enrolment every three years.

Fixed dates for everyone: November 2026 to January 2028

• 18 November 2026Last day of the Companies House transition period: every existing director and person with significant control must have verified their identity. Most companies have an earlier date, because verification is needed before the next confirmation statement can be filed.
• 22 of every monthPAYE, employee NI and CIS deductions paid to HMRC electronically (19th by post). CIS monthly return due by the 19th.
• 30 December 2026Online Self Assessment deadline if you owe under £3,000 and want it collected through your 2027/28 tax code rather than paid in January.
• 31 January 2027Self Assessment for 2025/26 due online, with the balancing payment and the first payment on account for 2026/27. £100 penalty the day after, daily penalties from May.
• 1 February 2027Alcohol duty rises with RPI (hospitality: reprice before, not after).
• 7 February 2027MTD for Income Tax quarterly update for the quarter to 5 January, if you are a sole trader or landlord already in MTD (over £50,000 from April 2026).
• 1 April 2027National Living Wage £13.21. New business rates year: £18,000 small business relief threshold for retail, hospitality and leisure. Main-pool writing-down allowance falls to 12%. Corporation tax rates unchanged at 19% and 25%.
• 5 April 2027Last day of the 2026/27 tax year: final chance for pension contributions, ISA subscriptions, dividends and salary adjustments to count in this year.
• 6 April 2027New tax year. Savings and property income taxed at 24%, 44% and 49%. MTD for Income Tax reaches sole traders and landlords over £30,000. Trading allowance £3,000. Mileage 35p above 10,000 miles. BADR lifetime limit £500,000. Payrolling of company cars, vans, fuel and medical benefits becomes mandatory.
• 19 April 2027Final Full Payment Submission or Employer Payment Summary for 2026/27, and last electronic payment for the year by the 22nd.
• 7 May 2027MTD quarterly update for the quarter to 5 April.
• 31 May 2027P60s to every employee on the payroll at 5 April.
• 30 June 20270% VAT on domestic electricity ends and the 5p fuel duty cut ends; duty rises to 60.59p a litre on 1 July.
• 6 July 2027P11D and P11D(b) for 2026/27 benefits in kind (the last year cars, vans, fuel and medical go on a P11D). Employment Related Securities return for any share options or awards.
• 22 July 2027Class 1A National Insurance on 2026/27 benefits (19 July by post).
• 31 July 2027Second payment on account for 2026/27.
• 7 August 2027MTD quarterly update for the quarter to 5 July.
• 5 October 2027Register for Self Assessment if you became a director with untaxed income, self-employed or a landlord during 2026/27 and have not filed before.
• 31 October 2027Paper Self Assessment deadline for 2026/27.
• 7 November 2027MTD quarterly update for the quarter to 5 October.
• 31 January 2028Self Assessment for 2026/27 online, balancing payment, first payment on account for 2027/28. MTD final declaration for those in the system.

What's new this year

• Identity verification. Directors and PSCs verify once, get a personal code, and the company cannot file its confirmation statement until they have. If I act as your authorised agent I can verify you; otherwise it is GOV.UK One Login with a passport or driving licence.
• Benefits in kind through payroll. From 6 April 2027 cars, vans, fuel and private medical must be payrolled rather than reported on a P11D; everything else follows in April 2028. Payroll software needs to be set up before the first April payday.
• Making Tax Digital for Income Tax reaches the £30,000 band on 6 April 2027, judged on your 2025/26 return. It applies to sole-trader and rental income, not to company directors' salaries and dividends, but plenty of directors also have a rental property. No penalty points for late quarterly updates in the first year.
• Accounts filing by software only. Companies House planned to close the web and paper routes for accounts from 1 April 2027 and to require micro and small companies to file a profit and loss account. In October 2026 it announced those changes are paused pending a decision, with at least 21 months' notice before any start date. Nothing to do yet.

What missing a date costs

Companies House: £150 to £1,500 for late accounts, doubled for a repeat. Corporation tax: £100, then £100, then 10% of the tax. Self Assessment: £100 on 1 February, £10 a day from May, 5% of the tax at six and twelve months. VAT: penalty points for each late return, a £200 fine once you reach the threshold, and interest on late payment from day one. PAYE: a monthly penalty from the second late submission in a year. None of these is large on its own; the cost is that HMRC's view of you changes.

If you are a sole trader rather than a company, most of the calendar dates above still apply to you and the company ones do not; the sole trader versus limited company post covers the difference. If you have just incorporated, start with the first-year checklist.

Deadline FAQs

When are my company accounts due at Companies House?

Nine months after your accounting reference date for an established private company, so a 31 March year end means 31 December. A company's first set is due 21 months after incorporation. File late and the penalty starts at £150 and rises to £1,500, doubling if you are late two years running.

When do I pay corporation tax?

Nine months and one day after the end of your accounting period: a 31 March year end means payment by 1 January. The CT600 return itself is due twelve months after the period end, so the money is due before the paperwork. Interest runs from the day after the deadline.

Do I have to verify my identity with Companies House?

Yes, if you are a director or a person with significant control. Verification became compulsory for new appointments on 18 November 2025 and existing directors have until their company's next confirmation statement, and in any case no later than 18 November 2026, to verify through GOV.UK One Login or an authorised agent such as your accountant.

Dates correct as at 2 November 2026 for the 2026/27 tax year, including measures announced in the Budget on 28 October 2026. Deadlines tied to your year end depend on your own accounting reference date; check yours on the Companies House register. General guidance, not advice; take specific advice before acting and refer to HMRC and Companies House guidance.