Sole Trader Tax Dates and Deadlines 2025/2026

Chronological timeline of tax due dates and deadlines for self-employed sole traders.
Due Date: 6 April 2025 Tax Type: Tax Year Action:

Start of the 2025/2026 UK Tax Year.
Due Date: 31 January 2026 Tax Type: Payment on Account Action:

Pay first payment on account for 2025/2026. This is an advance payment for your 2025/2026 Income Tax and Class 4 National Insurance. It is calculated as 50% of your 2024/2025 bill (£0 if last year the amount of tax owed was less than £1,000 or you paid more than 80% of the tax owed outside self assessment).
Due Date: 5 April 2026 Tax Type: Tax Year Action:
Last day of the 2025/2026 UK Tax Year.
Due Date: 31 July 2026 Tax Type: Payment on Account Action:

Pay second payment on account for 2025/2026. This is an advance payment for your 2025/2026 Income Tax and Class 4 National Insurance. It is calculated as 50% of your 2024/2025 bill (£0 if last year the amount of tax owed was less than £1,000 or you paid more than 80% of the tax owed outside self assessment).
Due Date: 5 October 2026 Tax Type: Registration Action:

Must register for Self Assessment if you had untaxed 2025/2026 income, such as:

  • Gross trading/property income over £1,000
  • Capital gains over £3,000
  • Dividends/savings interest over £10,000
  • Income over £60,000 while claiming Child Benefit

Check the HMRC tool for full criteria.
Due Date: 31 October 2026 Tax Type: Tax Filing Action:

Deadline for submitting paper Self Assessment tax returns. These are sent via post and must be delivered by this date.
Due Date: 31 January 2027 Tax Type: Tax Filing and Balancing Payment Action:

Deadline for submitting your online Self Assessment tax return and paying the balancing payment for the 2025/2026 tax year.

Note: Self-employed and Landlords must keep tax records for 5 years after the 31 January 2027 filing deadline. That is until at least 31 January 2032.