As we move into the new year, it is a good time to review the key tax dates and obligations coming up over the next couple of months. January and February remain busy periods for many individuals and businesses, particularly for self assessment and payroll reporting. The diary below highlights the main tax events to be aware of at the start of 2026 to help with forward planning and timely compliance.
January 2026
1 January
Corporation Tax due for the year ended 31 March 2025, unless quarterly instalment payments apply.
19 January
PAYE and National Insurance deductions, and CIS return and tax, for the month ended 5 January 2026.
Payment is due by 22 January if paying electronically.
31 January
Deadline for filing the 2024/25 self assessment tax return online.
Payment due for any outstanding tax for 2024/25 and the first payment on account for 2025/26.
February 2026
1 February
Corporation Tax due for the year ended 30 April 2025, unless quarterly instalment payments apply.
19 February
PAYE and National Insurance deductions, and CIS return and tax, for the month ended 5 February 2026.
Payment is due by 22 February if paying electronically.