United Kingdom Tax filing deadlines
United Kingdom Tax filing deadlines: 11 deadline rules held, cited to 11 rules, each cited to its own official source; series-level citation is the first VAT rule's: Submit a VAT Return. Last checked against the official source on 13 Oct 2026.
Official source: 11 rules, each cited to its own official source; series-level citation is the first VAT rule's: Submit a VAT · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in United Kingdom for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 11 deadline rules |
|---|---|
| In force from | — |
| Official source | 11 rules, each cited to its own official source; series-level citation is the first VAT rule's: Submit a VAT Return — GOV.UK |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/gb/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/gb/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/gb/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return and payment — quarterly accounting periods (online) VAT-registered businesses submitting their return online; 'This is also the deadline for paying HMRC.' | quarterly | last day of the following month, plus 7 days | does not move | Submit a VAT Return — GOV.UK “the deadline for submitting your return online is usually one calendar month and 7 days after the end of an accounting period” | 2026-10-13 |
| VAT / GST | VAT return and payment — monthly accounting periods (online) VAT-registered businesses on monthly accounting periods, submitting online. | monthly | last day of the following month, plus 7 days | does not move | Submit a VAT Return — GOV.UK “the deadline for submitting your return online is usually one calendar month and 7 days after the end of an accounting period” | 2026-10-13 |
| PAYE / payroll withholding | Employer PAYE payment — monthly payers (electronic) Employers who pay HMRC monthly, by an electronic method. | monthly | 22nd day of the month the period ends | source silent; not moved, flagged | Pay employers' PAYE — GOV.UK “the 22nd of the next tax month if you pay monthly” | 2026-10-13 |
| PAYE / payroll withholding | Employer PAYE payment — quarterly payers (electronic) Employers allowed to pay HMRC quarterly, by an electronic method. | quarterly | 22nd day of the month the period ends | source silent; not moved, flagged | Pay employers' PAYE — GOV.UK “the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter” | 2026-10-13 |
| PAYE / payroll withholding | Employer PAYE payment — cheque by post (monthly payers) Employers paying by cheque through the post. | monthly | 19th day of the month the period ends | source silent; not moved, flagged | Pay employers' PAYE — GOV.UK “If you pay by cheque through the post, it must reach HMRC by the 19th of the month” | 2026-10-13 |
| Corporate income tax | Company Tax Return (CT600) filing Companies within the charge to Corporation Tax. | annual | last day of the 12th month after the period ends | source silent; not moved, flagged | Company Tax Returns — GOV.UK “The deadline for your tax return is 12 months after the end of the accounting period it covers” | 2026-10-13 |
| Corporate income tax | Corporation Tax payment — companies not in instalments Companies with 'taxable profits of up to £1.5 million'. | annual | last day of the 9th month after the period ends, plus 1 days | moves to the previous business day | Pay your Corporation Tax bill — GOV.UK “you must pay your Corporation Tax 9 months and 1 day after the end of your accounting period” | 2026-10-13 |
| Corporate income tax | Corporation Tax quarterly instalments 1 and 2 — large companies (12-month period) Large companies: profits 'at an annual rate of more than £1.5 million but less than £20 million', 12-month accounting period. | semiannual | 14th day of months 7, 10 of the tax year | moves to the previous business day | Pay Corporation Tax if you're a large company — GOV.UK “6 months and 13 days after the first day of the accounting period 3 months after the first instalment 3 months after the second instalment (14 days after the…” | 2026-10-13 |
| Corporate income tax | Corporation Tax instalment 3 — large companies (14 days after period end) Large companies (profits >£1.5m and <£20m), 12-month accounting period. | annual | 14 days after the period ends | moves to the previous business day | Pay Corporation Tax if you're a large company — GOV.UK “6 months and 13 days after the first day of the accounting period 3 months after the first instalment 3 months after the second instalment (14 days after the…” | 2026-10-13 |
| Corporate income tax | Corporation Tax instalment 4 — large companies (3 months 14 days after period end) Large companies (profits >£1.5m and <£20m), 12-month accounting period. | annual | last day of the 3rd month after the period ends, plus 14 days | moves to the previous business day | Pay Corporation Tax if you're a large company — GOV.UK “3 months after the second instalment (14 days after the last day of the accounting period) 3 months and 14 days after the last day of the accounting period” | 2026-10-13 |
| Corporate income tax | Corporation Tax quarterly instalments — very large companies (12-month period) Very large companies: profits over £20 million, 12-month accounting period. | quarterly | 14th day of months 3, 6, 9, 12 of the tax year | moves to the previous business day | Pay Corporation Tax if you're a very large company — GOV.UK “this will be the 14th day of months 3, 6, 9 and 12 of the accounting period” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-14 | Corporation Tax quarterly instalments 1 and 2 — large companies (12-month period) (instalment 2 of 2) | 2026-01-01 – 2026-12-31 | — |
| 2026-10-19 | Employer PAYE payment — cheque by post (monthly payers) | 2026-09-06 – 2026-10-05 | — |
| 2026-10-22 | Employer PAYE payment — monthly payers (electronic) | 2026-09-06 – 2026-10-05 | — |
| 2026-10-22 | Employer PAYE payment — quarterly payers (electronic) | 2026-07-06 – 2026-10-05 | — |
| 2026-11-07 | VAT return and payment — monthly accounting periods (online) | 2026-09-01 – 2026-09-30 | — |
| 2026-11-07 | VAT return and payment — quarterly accounting periods (online) | 2026-07-01 – 2026-09-30 | — |
| 2026-11-19 | Employer PAYE payment — cheque by post (monthly payers) | 2026-10-06 – 2026-11-05 | — |
| 2026-11-22 | Employer PAYE payment — monthly payers (electronic) | 2026-10-06 – 2026-11-05 | 2026-11-22 2026-11-22 Sunday roll unverified |
| 2026-12-07 | VAT return and payment — monthly accounting periods (online) | 2026-10-01 – 2026-10-31 | — |
| 2026-12-14 | Corporation Tax quarterly instalments — very large companies (12-month period) (instalment 4 of 4) | 2026-01-01 – 2026-12-31 | — |
| 2026-12-19 | Employer PAYE payment — cheque by post (monthly payers) | 2026-11-06 – 2026-12-05 | 2026-12-19 2026-12-19 Saturday roll unverified |
| 2026-12-22 | Employer PAYE payment — monthly payers (electronic) | 2026-11-06 – 2026-12-05 | — |
| 2026-12-31 | Company Tax Return (CT600) filing | 2025-01-01 – 2025-12-31 | — |
| 2027-01-07 | VAT return and payment — monthly accounting periods (online) | 2026-11-01 – 2026-11-30 | — |
| 2027-01-14 | Corporation Tax instalment 3 — large companies (14 days after period end) | 2026-01-01 – 2026-12-31 | — |
| 2027-01-19 | Employer PAYE payment — cheque by post (monthly payers) | 2026-12-06 – 2027-01-05 | — |
| 2027-01-22 | Employer PAYE payment — monthly payers (electronic) | 2026-12-06 – 2027-01-05 | — |
| 2027-01-22 | Employer PAYE payment — quarterly payers (electronic) | 2026-10-06 – 2027-01-05 | — |
| 2027-02-07 | VAT return and payment — monthly accounting periods (online) | 2026-12-01 – 2026-12-31 | — |
| 2027-02-07 | VAT return and payment — quarterly accounting periods (online) | 2026-10-01 – 2026-12-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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Other United Kingdom series: Bank of England Bank Rate · Value Added Tax (standard rate) · National Living Wage (statutory minimum, age 21+) · Bank and public holidays 2026 · Consumer Prices Index, annual inflation rate · Corporation Tax (main rate) · Withholding tax rates · Income Tax bands (England, Wales and Northern Ireland) · Statutory social-insurance contributions · Late-payment interest (Late Payment of Commercial Debts Act) · Statutory interest on judgment debts (Judgments Act rate) · VAT registration threshold
The same figure elsewhere: Czech Republic · Denmark · Finland · France · Germany · all 18