Freelancer Tax Deadlines 2026/27
Every date you need to know — self-assessment, Making Tax Digital, VAT returns, and payment deadlines for the 2026/27 tax year.
Self-Assessment Deadlines
These are the key dates for filing your 2026/27 self-assessment tax return:
2026/27 tax year begins
2026/27 tax year ends
Deadline to register for self-assessment (if not already registered)
Deadline for paper self-assessment returns
Deadline for online self-assessment returns + payment of tax owed + first payment on account for 2027/28
Second payment on account for 2027/28
Making Tax Digital (MTD) Quarterly Deadlines
From April 2026, self-employed individuals with qualifying income over £50,000 must submit quarterly updates to HMRC through MTD-compatible software:
| Quarter | Period | Submission Deadline |
|---|---|---|
| Q1 | 6 Apr – 5 Jul 2026 | 7 Aug 2026 |
| Q2 | 6 Jul – 5 Oct 2026 | 7 Nov 2026 |
| Q3 | 6 Oct – 5 Jan 2027 | 7 Feb 2027 |
| Q4 | 6 Jan – 5 Apr 2027 | 7 May 2027 |
A final declaration confirming your annual figures replaces the traditional self-assessment return. From April 2027, MTD extends to those earning over £30,000.
VAT Return Deadlines
If you're VAT-registered, returns are due one calendar month and seven days after the end of each VAT quarter. Common quarter-end dates and their deadlines:
| Quarter Ends | Return & Payment Due |
|---|---|
| 30 June 2026 | 7 August 2026 |
| 30 September 2026 | 7 November 2026 |
| 31 December 2026 | 7 February 2027 |
| 31 March 2027 | 7 May 2027 |
💡 Direct Debit Bonus
If you pay VAT by direct debit, HMRC gives you an extra three working days after the deadline. Still, don't leave it to the last minute.
Payments on Account
If your self-assessment tax bill is over £1,000 (and less than 80% was deducted at source), HMRC requires payments on account — two advance payments towards next year's bill:
- 💰 31 January 2028— first payment (50% of previous year's bill), due alongside this year's tax.
- 💰 31 July 2028 — second payment (another 50%).
If you overpay, the excess is refunded or credited against your next bill. You can apply to reduce payments on account if you expect a lower tax bill.
Late Filing & Payment Penalties
- ⚠️ 1 day late: automatic £100 penalty
- ⚠️ 3 months late: £10/day for up to 90 days (max £900)
- ⚠️ 6 months late: 5% of tax due or £300 (whichever is greater)
- ⚠️ 12 months late: another 5% or £300
- ⚠️ Late payment: interest at base rate + 2.5%, plus surcharges after 30 days
Frequently Asked Questions
When is the self-assessment deadline for 2026/27?
Online returns: 31 January 2028. Paper returns: 31 October 2027. Tax owed and first payment on account are also due 31 January 2028.
What are the MTD quarterly deadlines?
For those earning over £50,000: Q1 by 7 Aug 2026, Q2 by 7 Nov 2026, Q3 by 7 Feb 2027, Q4 by 7 May 2027. A final declaration follows.
When are payments on account due?
First payment: 31 January (during the tax year). Second payment: 31 July (after the tax year ends). Each is 50% of your previous year's bill.
What happens if I miss a tax deadline?
An automatic £100 penalty for late filing, increasing to daily penalties after 3 months. Late payment attracts interest at base rate + 2.5% plus surcharges.
When are VAT returns due?
One calendar month and seven days after the end of each VAT quarter. Direct debit payers get three extra working days.
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