UK Small Business Tax Deadlines November–December 2026

Published November 9, 2026Updated November 9, 20265 min read

Faizan NawazMarketing manager and freelance marketer

For a typical UK small business in late 2026, mark these GOV.UK dates: VAT return and payment usually due 7 December for an accounting period ending 31 October; PAYE (and CIS where included) due 19 December by post or 22 December electronically for tax month 8 (6 Nov–5 Dec); online Self Assessment by 30 December 2026 if you want the bill collected through a PAYE tax code (otherwise online return and payment by 31 January 2027); private limited company accounts to Companies House by 31 December when the accounting reference date is 31 March; Corporation Tax payment 9 months and 1 day after the accounting period ends — 1 January for a 31 March year end. Confirm each date in your HMRC or Companies House account.

GOV.UK-verified UK tax and Companies House deadlines for late 2026: VAT 7 Dec, PAYE/CIS 19/22 Dec, Self Assessment tax-code filing 30 Dec, private company accounts 31 Dec, and Corporation Tax payment 1 Jan — with official links.

VAT online returns and payment are usually due one calendar month and 7 days after the accounting period ends — 7 December for a period ending 31 October (GOV.UK).
PAYE and CIS deductions for tax month 8 (6 November–5 December) are due 19 December by cheque or 22 December electronically (HMRC Debt Management manual).
To have Self Assessment collected through your PAYE tax code, submit online by 30 December 2026 (bill under £3,000 and other GOV.UK conditions).
Private companies with a 31 March accounting reference date must deliver Companies House accounts by 31 December (9 months after the ARD).
Corporation Tax for taxable profits up to £1.5 million is due 9 months and 1 day after the accounting period — 1 January for a 31 March year end.

Calculator, eyeglasses and printed financial papers on a desk for UK tax deadline planning — Unsplash License photo (commercial use OK)

November and December are when VAT, PAYE, Self Assessment, Companies House, and Corporation Tax dates stack for many UK small businesses. This guide lists only deadlines we could confirm on GOV.UK (checked 9 November 2026). It is not tax advice — use your HMRC or Companies House account for the dates that apply to you, or speak to a qualified adviser.

If you are still catching up on Making Tax Digital for Income Tax after 7 November, see Missed the 7 November MTD deadline? and best MTD for Income Tax software UK 2026. For closing the books before these filings, use the 2026 year-end bookkeeping checklist.

Disclosure: Where this guide links to Invoice Ninja for chasing unpaid invoices before a tax payment, that link is an affiliate link. If you buy through it, we may earn a commission at no extra cost to you. Links to GOV.UK and HMRC pages are plain official links.

November–December 2026 deadline table

Comparison from vendor pricing pages cited in this guide.
Deadline	What is due	Who it usually hits	GOV.UK source
7 December 2026	VAT Return and payment for an accounting period ending 31 October 2026	VAT-registered businesses on a standard quarterly cycle ending Oct	When to do a VAT Return · VAT payment deadlines
19 December 2026 (post) / 22 December 2026 (electronic)	PAYE (and CIS deductions paid with the PAYE bill) for tax month 8 (6 Nov–5 Dec)	Employers and contractors paying HMRC monthly	Paying HMRC · DMBM520055
30 December 2026	Online Self Assessment if you want the bill collected through your PAYE tax code	Self Assessment filers with a bill under £3,000 who already pay tax through PAYE	Self Assessment deadlines · Through your tax code
31 December 2026	Private company accounts to Companies House	Private limited companies with an accounting reference date of 31 March	Life of a company: Part 1 Accounts
1 January 2027	Corporation Tax payment	Companies with taxable profits up to £1.5 million whose accounting period ended 31 March 2026	Pay Corporation Tax

Desk calendar and notebook used to plan UK business tax filing dates — Put the GOV.UK date in your calendar, then work backwards so the payment clears HMRC on time — especially for VAT and Corporation Tax.

VAT return and payment — 7 December 2026

GOV.UK’s When to do a VAT Return page states: the deadline for submitting your return online is usually one calendar month and 7 days after the end of an accounting period, and this is also the deadline for paying HMRC. You must submit the return and make sure payment reaches HMRC on or before the deadline, even if it falls on a weekend or bank holiday.

For a standard quarterly period ending 31 October 2026, that rule lands on 7 December 2026. Confirm the dates shown in your VAT online account — HMRC can set different accounting periods.

Related payment timing notes live on VAT payment deadlines. Allow bank clearing time so funds arrive by the deadline.

PAYE and CIS — 19 or 22 December 2026

GOV.UK’s Paying HMRC page tells employers to pay the tax and National Insurance (and other deductions) reported on the previous tax month’s Full Payment Submission by the 22nd of the month, or the 19th if paying by post.

HMRC’s internal manual DMBM520055 applies the same rule to employers and contractors, and lists tax month 8 as 6 November–5 December, due 19 December (cheque) or 22 December (electronic). That is the December PAYE/CIS payment window for late 2026.

If your average monthly payment is below £1,500, GOV.UK notes you may be able to pay quarterly instead — contact HMRC’s payment helpline to confirm.

Person reviewing business accounts and paperwork at a laptop before a tax payment — Reconcile payroll and contractor deductions before the 19th/22nd so the amount in your HMRC account matches what you pay.

Self Assessment — 30 December 2026 (tax code) and 31 January 2027 (main deadline)

The last Self Assessment tax year started 6 April 2025 and ended 5 April 2026 (GOV.UK deadlines).

Key dates from that page (checked 9 November 2026):

Comparison from vendor pricing pages cited in this guide.
Action	Deadline
Paper tax return	31 October 2026 (11:59pm)
Online return if you want the bill collected through your PAYE tax code	30 December 2026 (11:59pm)
Online tax return	31 January 2027 (11:59pm)
Pay the tax you owe	31 January 2027 (11:59pm)

GOV.UK’s Through your tax code page adds the conditions: you owe less than £3,000, you already pay tax through PAYE, and you submitted online by 30 December (or paper by 31 October). Miss 30 December and you must pay another way.

Sole traders and landlords on Making Tax Digital for Income Tax still need quarterly updates before the return — see best MTD software UK 2026 and what to do if you missed 7 November.

Companies House accounts — 31 December 2026 (31 March ARD)

Companies House guidance in Life of a company: Part 1 Accounts states that private companies have 9 months (public companies 6 months) from the accounting reference date (ARD) to deliver accounts.

When the ARD is the last day of the month, the filing period ends on the last day of the appropriate month. For a private company with an ARD of 31 March, that is 31 December.

First accounts and ARD changes follow different rules on the same GOV.UK page — check those if you incorporated mid-year or recently changed your year end.

Corporation Tax payment — 1 January (31 March year end)

GOV.UK’s Pay Corporation Tax page states that for taxable profits of up to £1.5 million, you must pay Corporation Tax 9 months and 1 day after the end of your accounting period. For an accounting period ending 31 March 2026, that payment date is 1 January 2027.

Higher profits use instalments — see the same GOV.UK hub. You cannot pay Corporation Tax by post. If the deadline falls on a weekend or bank holiday, GOV.UK says to make sure payment reaches HMRC on the last working day before, unless you pay by Faster Payments using online or telephone banking.

Business owner in a suit reviewing documents ahead of company tax and accounts deadlines — Companies House filing and Corporation Tax payment are separate calendars — accounts by 31 December for a 31 March ARD; CT payment 9 months and 1 day after the period ends.

Cash-flow prep before you pay HMRC

Deadlines are easier when invoices are collected first. If billing sits outside your main books and you need reminders or a client portal while you prepare payments, Invoice Ninja publishes a free hosted plan (confirm the live client cap on their pricing page). Pair that with the year-end bookkeeping checklist for QuickBooks, Xero and Wave so the figures behind VAT, PAYE, and Corporation Tax match your bank.

What to do this week

Open your VAT online account and confirm whether a return is due 7 December.
Check PAYE Online for the month-8 bill and choose post (19 Dec) or electronic (22 Dec).
If you want tax-code collection, finish and submit Self Assessment online by 30 December 2026.
Private companies with a 31 March ARD: queue Companies House accounts for 31 December.
Limited companies with a 31 March 2026 period: diary Corporation Tax payment for 1 January 2027 and allow clearing time.
MTD sole traders/landlords: keep quarterly updates current — missed 7 November guide · MTD software comparison.

How we score

Desk scores are editorial. They summarize how useful the vendor’s own pricing and help pages were for a solo small business (US, UK, AU, or CA) on the date in this guide. They are not customer star ratings, lab benchmarks, or paid placements. Read the full process on our methodology / how we check prices page.

See a price or feature that has changed? Send a correction. Guides are updated from the vendor’s page, not from memory. How we check prices.

FAQ

When is the VAT return due for a quarter ending in October 2026?

GOV.UK states the online VAT Return and payment deadline is usually one calendar month and 7 days after the end of the accounting period. For a period ending 31 October 2026, that is 7 December 2026. Check your exact dates in your VAT online account.

What are the PAYE and CIS payment dates in December 2026?

HMRC’s Debt Management manual lists tax month 8 (6 November–5 December) as due 19 December for cheque payers and 22 December for electronic payers. GOV.UK’s Paying HMRC page states the same 19th (post) / 22nd (electronic) rule for the monthly PAYE bill.

Why does 30 December 2026 matter for Self Assessment?

If you want HMRC to collect your Self Assessment bill through your PAYE tax code, GOV.UK requires an online return by 11:59pm on 30 December 2026, with a bill under £3,000 and existing PAYE income. The main online return and payment deadline remains 31 January 2027.

When are Companies House accounts due for a 31 March year end?

Private companies have 9 months from the accounting reference date to deliver accounts. For an ARD of 31 March, GOV.UK guidance means the deadline falls on 31 December of the same calendar year.

When is Corporation Tax due after a 31 March accounting period?

For taxable profits up to £1.5 million, GOV.UK requires payment 9 months and 1 day after the end of the accounting period — so 1 January following a 31 March year end. Higher profits may use instalments.

Sources

Official vendor pages used for prices and plan limits (checked November 9, 2026).

About the editorial team

BizHacks Daily is written by Faizan Nawaz, a marketing manager and freelance marketer. Guides are desk-checked against each vendor’s own pricing or help page on the date stated in the article — not against other review sites.

There is no invented newsroom roster and no made-up survey results. Desk scores summarise how clear a vendor’s public pages were for a solo shop on check day. They are not customer star ratings, lab tests, or paid placements. Corrections come from the vendor page when a figure changes — send one if you spot a stale number. Full process: methodology / how we check prices.