When is the UK self-assessment tax return deadline?

The UK self-assessment deadline is 31 October for paper returns and 31 January for online submissions. For the 2024/25 tax year: paper by 31 October 2025, online by 31 January 2026. Any tax owed must be paid by 31 January.

When does Making Tax Digital start for sole traders?

MTD ITSA is being rolled out in phases: April 2026 for sole traders earning over £50,000 gross, April 2027 for those over £30,000, and April 2028 for those over £20,000. These thresholds are based on gross income (turnover), not profit.

What are the MTD quarterly submission periods?

The four MTD quarterly periods follow the UK tax year: Q1 is 6 April–5 July (due 5 August), Q2 is 6 July–5 October (due 5 November), Q3 is 6 October–5 January (due 5 February), and Q4 is 6 January–5 April (due 5 May). A year-end declaration then finalises the tax year.

What is the UK VAT registration threshold?

The UK VAT registration threshold is £90,000 for the 2024/25 tax year. You must register for VAT if your taxable turnover exceeds this in any rolling 12-month period.

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🇬🇧 Updated for 2025 & 2026

UK Tax Dates for Sole Traders

Self-assessment, payments on account, VAT, National Insurance, and Making Tax Digital deadlines — in plain English.

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Self-Assessment Tax Return

31 OctoberPaper return deadline (tax year ending 5 April)

31 JanuaryOnline return deadline — tax owed also due

For the 2024/25 tax year (6 April 2024 – 5 April 2025): paper by 31 Oct 2025, online and payment by 31 Jan 2026. Late filing attracts a £100 penalty immediately; further penalties apply after 3, 6, and 12 months.

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Payments on Account

31 January1st payment on account (50% of prior year's bill)

31 July2nd payment on account (50% of prior year's bill)

Required when your tax bill exceeds £1,000 and less than 80% was deducted at source. If your income drops significantly, you can apply to reduce payments on account via HMRC online self-assessment before the January deadline.

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VAT Returns

1 month + 7 days after quarter endOnline VAT return and payment

VAT registration threshold: £90,000 (2024/25). Once registered, you must file quarterly via MTD-compatible software — Making Tax Digital for VAT already applies to all VAT-registered businesses. Direct debit payments clear on the 10th of the following month.

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National Insurance — Class 2 & 4

31 JanuaryClass 2 NI paid with self-assessment (if applicable)

31 JanuaryClass 4 NI paid with self-assessment

Class 2 NI was abolished from April 2024 for most self-employed people. Class 4 NI is 6% on profits between £12,570–£50,270, and 2% above £50,270 (2024/25 rates). Both are calculated and paid via self-assessment.

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Making Tax Digital for Income Tax (MTD ITSA)

Action required

April 2026Mandatory — gross income over £50,000

April 2027Mandatory — gross income over £30,000

April 2028Mandatory — gross income over £20,000

MTD ITSA requires quarterly digital submissions to HMRC plus a year-end declaration, replacing the annual self-assessment return. Thresholds are based on gross income (turnover), not profit. You must use HMRC-compatible software from day one of your mandation date.

Full MTD guide →

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MTD Quarterly Submission Periods

6 Apr – 5 JulQ1 — income & expense summary due 5 August

6 Jul – 5 OctQ2 — income & expense summary due 5 November

6 Oct – 5 JanQ3 — income & expense summary due 5 February

6 Jan – 5 AprQ4 — income & expense summary due 5 May

Once MTD applies to you, your software submits a summary of income and expenses to HMRC each quarter. A year-end declaration is then filed to finalise the tax year and replace your self-assessment return. AutoInvoice automatically builds your quarterly income record.

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Tax Year Dates

6 AprilUK tax year starts

5 AprilUK tax year ends

The UK tax year runs 6 April to 5 April the following year — an unusual date rooted in calendar reform history. The current tax year is 2025/26 (6 April 2025 – 5 April 2026). Your self-assessment for 2025/26 income is due by 31 January 2027.

Tax rules change. Dates on this page are correct as of April 2026 but should be verified against HMRC self-assessment or HMRC MTD guidance before making decisions. This page is for general guidance only and is not tax advice. When in doubt, speak to an accountant.

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