UK Agency Tax
Deadlines Calendar
Every HMRC, Companies House, VAT, and payroll deadline for UK agency directors in one place. Never miss a filing date or payment window.
Fixed Deadlines
Key dates from April 2026 through March 2027. Mark these in your calendar.
New Tax Year Begins
2026/27 tax year starts. New dividend tax rates apply (basic 10.75%, higher 35.75%). Employer NI secondary threshold now £5,000.
PAYE & NIC Payment (Month 12)
Final PAYE and National Insurance payment for 2025/26 tax year due to HMRC. Applies if paying by cheque.
PAYE & NIC Electronic Payment (Month 12)
Electronic payment deadline for final month of 2025/26. Faster Payments, BACS, or direct debit.
P46(Car) Deadline (Q4)
Report company cars provided or withdrawn in Q4 (January to March 2026). Submit to HMRC.
PAYE & NIC Payment (Month 1)
First PAYE and NIC payment of 2026/27 tax year. Cheque payment deadline.
P60s Issued to Employees
Deadline to provide P60 certificates to all employees who were on payroll on 5 April 2026.
P11D & P11D(b) Deadline
File expenses and benefits returns for 2025/26. Report company cars, medical insurance, and other benefits.
Payrolled Benefits Deadline
If payrolling benefits, register with HMRC before the start of the tax year. Reporting deadline for Class 1A NIC on payrolled benefits.
Class 1A NIC Payment (Cheque)
Employer Class 1A National Insurance on benefits in kind for 2025/26. Cheque payment deadline.
Class 1A NIC Payment (Electronic)
Electronic payment deadline for Class 1A NIC on benefits. Faster Payments, BACS, or direct debit.
Self Assessment: Second Payment on Account
Second payment on account for 2025/26 Self Assessment. Typically 50% of previous year's tax bill.
Register for Self Assessment
New directors and self-employed individuals must register with HMRC for Self Assessment by this date for the 2025/26 tax year.
Paper Self Assessment Deadline
Deadline for filing paper Self Assessment returns for 2025/26. Most agency directors file online, but note this date if you use paper.
Online SA Filing (for PAYE coding)
File your online Self Assessment by this date if you want HMRC to collect tax owed (under £3,000) through your PAYE code.
Self Assessment: Online Filing & Payment
Online Self Assessment filing deadline for 2025/26. Also the deadline for paying any remaining tax for 2025/26 and the first payment on account for 2026/27.
5% Late Payment Surcharge
If you missed the 31 January deadline, a 5% surcharge is added to any outstanding Self Assessment tax.
Corporation Tax Payment (31 March YE)
Corporation tax payment deadline for companies with a 31 March 2026 year end. Due 9 months and 1 day after the accounting period ends.
Recurring Deadlines
These depend on your company's specific dates. Check your HMRC online account for exact deadlines.
VAT Return & Payment
VAT-registered agencies must file and pay quarterly. Deadlines are 1 month and 7 days after each VAT quarter ends. Check your specific VAT quarter dates on your HMRC online account.
CIS Monthly Return
If your agency uses subcontractors in construction-related work, CIS returns are due monthly by the 19th. Verify your status with HMRC.
CT600 Corporation Tax Return
Company tax return filing deadline. Due 12 months after the end of your accounting period. Late filing penalties start at £100.
Companies House Annual Accounts
File annual accounts with Companies House within 9 months of your accounting year end. Late filing penalties range from £150 to £1,500.
Confirmation Statement
Annual confirmation statement due to Companies House within 14 days of your company's anniversary of incorporation. £13 online, £40 by post.
2026/27 Tax Rates at a Glance
Key rates and thresholds you need when calculating payments.
Personal Allowance
£12,570
Unchanged
Basic Rate Band
£12,571 - £50,270
20% income tax
Higher Rate Band
£50,271 - £125,140
40% income tax
Dividend Tax (Basic)
10.75%
Up from 8.75%
Dividend Tax (Higher)
35.75%
Up from 33.75%
Dividend Allowance
£500
Tax-free
Employer NI
15%
Above £5,000
Employee NI
8%
£12,570 - £50,270
Corporation Tax (Small)
19%
Profits under £50k
Corporation Tax (Main)
25%
Profits over £250k
VAT Threshold
£90,000
Unchanged
Annual Investment Allowance
£1,000,000
Full deduction
Never miss a deadline again
We track every HMRC, Companies House, and VAT deadline for our agency clients. No surprises, no late filing penalties, no stress.