Returns, deadlines and payments
These guides set out who has to file a return, what is due when for 2025/26 and 2026/27, and how Making Tax Digital changes the routine for sole traders and landlords.
3 guides in this subject
Every guide in getting organised
Because it includes half of next year's tax as well as this year's. Worked for a sole trader whose first bill is £7,651.80 and who pays £11,477.70 on 31 January 2028.
Who has to file, the thresholds for side income and rent, and the dates for 2025/26 and 2026/27. Worked for an employee with a rented-out flat.
It depends on your self-employment and property income before expenses, two tax years earlier. Worked for a sole trader with some rent, and the quarterly dates that follow.
Common questions
Paper returns by 31 October 2026. Online returns, and any tax owed, by 31 January 2027. If you are new to Self Assessment you register by 5 October 2026.
Sole traders and landlords whose self-employment and property income before expenses was over £50,000 in 2024/25 from April 2026, over £30,000 in 2025/26 from April 2027, and over £20,000 in 2026/27 from April 2028.