The deadline for online self assessment returns for the 2025/26 tax year is 31 January 2027. Here is what falls due that day, and what is worth doing before it.
What is due on 31 January 2027
- Your 2025/26 tax return, filed online. Paper returns were due by 31 October 2026.
- The balance of any tax owed for 2025/26.
- Your first payment on account towards 2026/27, if you make them.
The second payment on account for 2026/27 follows on 31 July 2027. If January is bigger than you expected, payments on account are usually why. Our post on payments on account explains how they work.
Who needs to file
Usually, anyone who is self-employed, receives rent, takes dividends or other untaxed income above the allowances, or sold something at a gain they have not already reported. If you need to file for the first time and have not registered, do it now. HMRC sends a Unique Taxpayer Reference by post, which can take a couple of weeks.
Paying through your tax code
If you are employed or receive a UK pension and owe less than £3,000, HMRC can collect the tax through your tax code instead of a lump sum in January. To qualify, the online return has to be filed by 30 December 2026.
Why filing early helps
Filing in November or December does not bring the payment date forward. It tells you the bill while there is still time to plan for it. It also means any problems, from a missing P60 to a query on a property sale, are found while there is time to fix them.
We prepare and file self assessment returns for directors, sole traders and landlords on a fixed fee agreed before we start. See our personal tax page or call us on 01242 226789.
