Key Tax and Compliance Dates for Limited Companies in 2026/27

The 2026/27 tax year runs from 6 April 2026 to 5 April 2027, and it brings a mix of fixed annual deadlines and dates specific to your company's own accounting period. Knowing both in advance means you're never scrambling to file at the last minute.

Key Takeaways

• The 2026/27 tax year runs from 6 April 2026 to 5 April 2027.
• Corporation Tax deadlines are set by your own accounting period, not the calendar tax year: register within 3 months of starting to trade, file within 12 months, and pay within 9 months of your accounting period ending.
• The VAT registration threshold remains £90,000, unchanged since April 2024.
• Late Corporation Tax return filing penalties double from 1 April 2026.
• If you also file Self Assessment and your self-employment or property income exceeds £50,000, your 2026/27 reporting now runs through Making Tax Digital instead of the traditional annual return.

When Does the 2026/27 Tax Year Run?

The UK tax year always runs from 6 April to 5 April the following year, so 2026/27 covers 6 April 2026 to 5 April 2027. Several fixed dates fall within or just after this window, regardless of your company's own accounting period.

Do Corporation Tax Deadlines Follow the Tax Year Too?

No, not directly. Your Corporation Tax deadlines are set by your own company's accounting period, which is usually the same 12 months covered by your annual accounts, not the 6 April to 5 April tax year used for personal taxes.

• Registering for Corporation Tax: within 3 months of starting to trade
• Filing your Company Tax Return: within 12 months of your accounting period ending
• Paying what you owe: within 9 months and 1 day of your accounting period ending

Corporation Tax itself remains 19% on profits up to £50,000 and 25% above £250,000, with marginal relief tapering the rate in between, unchanged for 2026/27. One change worth knowing: late Corporation Tax return filing penalties double from 1 April 2026, so it's worth treating your filing date as firmer than ever.

What Are the Confirmation Statement and Accounts Deadlines?

Like Corporation Tax, these follow your company's own dates rather than the tax year calendar.

• Confirmation Statement: due within 12 months of incorporation or your last statement, plus 14 days to file. As of February 2026, filing costs £50 for digital submission or £110 for paper.
• Annual Accounts: due 9 months after your financial year ends.
• Dormant Accounts: also due 9 months after your accounting year ends, if your company isn't trading.

What Are the VAT Deadlines for 2026/27?

The VAT registration threshold remains £90,000, unchanged since April 2024, with deregistration available once turnover drops below £88,000.

• Registering for VAT: voluntary below £90,000, compulsory within 30 days of exceeding it
• Submitting VAT returns and paying what's owed: 1 calendar month and 7 days after your VAT accounting period ends
• Annual Accounting Scheme: balancing payment due 2 months after your 12-month accounting period ends
• Payments on Account (POA) businesses: monthly, due at the end of each month

Does Making Tax Digital Affect My 2026/27 Deadlines?

It might, if you also file Self Assessment for self-employment or property income alongside your company. Making Tax Digital for Income Tax became mandatory from 6 April 2026 for anyone with gross self-employment and property income over £50,000, and for that group, the traditional 31 January Self Assessment deadline no longer applies to the 2026/27 tax year itself. Instead, quarterly updates and a Final Declaration, due 31 January 2028, take its place.

The 31 January 2027 deadline shown above still matters, but only for your 2025/26 return, the last year still filed the traditional way. If you're unsure whether MTD applies to you yet, it's worth checking your income against the threshold before assuming last year's process still applies.

Getting Help With Your Filings

Between Corporation Tax, VAT, your Confirmation Statement, and Annual Accounts, it's easy for a date to slip through unnoticed, especially since none of them follow the same calendar. Our VAT registration support and Confirmation Statement filing service can help make sure yours don't.

FAQs

When does the 2026/27 tax year start and end?

It runs from 6 April 2026 to 5 April 2027, the same fixed pattern the UK tax year always follows.

Are Corporation Tax deadlines the same for every company?

No, they're based on your own accounting period, not the calendar tax year. Filing is due 12 months, and payment 9 months and 1 day, after your accounting period ends.

Has the VAT threshold changed for 2026/27?

No, it remains £90,000, unchanged since April 2024, despite earlier speculation it might be reduced.

Do I still file a traditional Self Assessment return for 2026/27?

Only if your self-employment and property income is under £50,000. Above that, Making Tax Digital quarterly reporting applies instead, with a Final Declaration due 31 January 2028.

What happens if I file my Corporation Tax return late?

Penalties apply, and they double from 1 April 2026, so it's worth treating your filing deadline as a firm date rather than a rough guide.

This article is for general information only and does not constitute tax or legal advice. Tax dates, thresholds, and rates can change, so it's worth checking current guidance on GOV.UK or speaking to a qualified accountant before relying on the details above.