Tax and Finance Diary (Updated 09th July 2026)

July 2026

1 July

• Corporation tax due for companies with a 30 September 2025 year end.

5 July

• End of PAYE month 3.
• Last date to agree, amend or cancel a PSA for 2025/26.

6 July

• P11D and P11D(b) for 2025/26 due to HMRC.
• P11D information due to employees.
• Deadline for filing employment related securities returns for 2025/26

7 July

• Due date for VAT returns for periods ending 31 May 2026 and payment of associated VAT.

17 July

• Payment of PAYE/NIC and CIS deductions for month 3 (to 5 July 2026) where payment is not made electronically.
• Payment of Class 1A National Insurance on benefits in kind for 2025/26 to reach HMRC where payment is not made electronically.
• Note: 19 July 2026 falls on a Sunday.

22 July

• Cleared funds must reach HMRC in respect of month 3 (to 5 July 2026) where payment of PAYE/NIC and CIS deductions is made electronically.
• Cleared funds must reach HMRC in respect of Class 1A National Insurance on benefits in kind for 2025/26 where payment is made electronically.

31 July

• Second payment on account of income tax and National Insurance under Self Assessment for 2025/26 due to HMRC.

August 2026

1 August

• Penalty of 5% of tax due or £300 if greater if 2024/25 Self Assessment tax return has not yet been filed.
• Corporation tax due for companies with a 31 October 2025 year end.

2 August

• P46 (Car) for quarter to 5 July 2026 where car and fuel benefits not payrolled.

5 August

• End of PAYE month 4.

7 August

• Deadline for submitting first quarterly return under MTD for ITSA.
• Due date for VAT returns for periods ending 30 June 2026 and payment of associated VAT.

19 August

• Payment of PAYE/NIC and CIS deductions for month 4 (to 5 August 2026) to reach HMRC where payment is not made electronically.

21 August

• Cleared funds must reach HMRC in respect of month 4 (to 5 August 2026) where payment of PAYE/NIC and CIS deductions is made electronically.
• Note: 22 August 2026 falls on a Saturday.

September 2026

1 September

• Corporation tax due for companies with a 30 November 2025 year end.

5 September

• End of PAYE month 5.

7 September

• Due date for VAT returns for periods ending 31 July 2026 and payment of associated VAT.

18 September

• Payment of PAYE/NIC and CIS deductions for month 5 (to 05th September 2026) to reach HMRC where payment is not made electronically (19th September falls on a Saturday).

22 September

• Cleared funds must reach HMRC in respect of month 5 (to 5 September 2026) where payment of PAYE/NIC and CIS deductions is made electronically.