02/10/2026
October Tax Diary...
1st October 2026 – Corporation Tax payment is due for companies with an accounting period ending 31st December 2025, unless the company is required to make quarterly instalment payments.
5th October 2026 – Deadline for notifying HMRC of a new liability to Income Tax or Capital Gains Tax for the 2025–26 tax year. This may include registering for Self Assessment if you became self-employed, started receiving taxable rental income or received other income or gains that have not already been taxed.
7th October 2026 – VAT returns and payments are normally due for accounting periods ending 31st August 2026, unless a different deadline applies. Businesses paying by Direct Debit should allow sufficient time for HMRC to collect the payment.
19th October 2026 – PAYE, employee and employer National Insurance contributions, student loan deductions and Construction Industry Scheme deductions are due for the month ended 5th October 2026 if payment is made by post.
19th October 2026 – Deadline for submitting the CIS300 monthly return for the month ended 5th October 2026.
22nd October 2026 – Electronic payments of PAYE, National Insurance contributions, student loan deductions and CIS deductions are due for the month ended 5th October 2026.
22nd October 2026 – Electronic payment deadline for tax and Class 1B National Insurance contributions due under a PAYE Settlement Agreement for the 2025–26 tax year. The deadline is 19th October 2026 if payment is not made electronically.
31st October 2026 – Deadline for submitting a paper Self Assessment tax return for the year ended 5th April 2026. Taxpayers who miss the paper filing deadline can normally file online by 31 January 2027 instead.
31st October 2026 – Corporation Tax returns are due for companies with an accounting period ending 31st October 2025.
31st October 2026 – Companies House accounts are due for private companies with an accounting period ending 31st January 2026. Different deadlines apply to a company’s first accounts.