Guides
Short, sourced answers to the questions our clients ask most, each checked against GOV.UK and signed by a CWA accountant.
Key dates
- Paper Self Assessment returns
Paper returns for the 2025 to 2026 tax year must reach HMRC by 11:59pm. - Making Tax Digital quarterly update
The update for 6 April to 5 October, for sole traders and landlords already using Making Tax Digital. - Last day to pay through your tax code
File online by 11:59pm and HMRC can collect a bill under £3,000 through your PAYE tax code. - Online returns and tax due
Online returns for 2025 to 2026, the tax you owe and your first payment on account. - Making Tax Digital quarterly update
The update for 6 April to 5 January. - Making Tax Digital reaches £30,000
Sole traders and landlords with qualifying income over £30,000 must start using it. - Final quarterly update for 2026 to 2027
The update covering the whole tax year, 6 April to 5 April. - Second payment on account
Usually half of last year's tax, paid towards your 2026 to 2027 bill.
All guides
- Making Tax Digital for Income Tax: does it apply to you?If you are a sole trader or landlord and your self-employment and property income before expenses was over £50,000 in 2024 to 2025, you should have started using Making Tax Digital for Income Tax on 6 April 2026. From 6 April 2027 it applies over £30,000, and from 6 April 2028 over £20,000.
- When is the Self Assessment deadline for 2025 to 2026?For the 2025 to 2026 tax year, HMRC must receive an online return and any tax you owe by 11:59pm on 31 January 2027. Paper returns are due by 31 October 2026. If you make payments on account, the second one is due by 31 July.
- When is the paper Self Assessment deadline?HMRC must receive a paper tax return for the 2025 to 2026 tax year by 11:59pm on 31 October 2026. Online returns have until 11:59pm on 31 January 2027, and the tax you owe is due by 31 January 2027 whichever way you file.
- When are Making Tax Digital quarterly updates due?Quarterly updates for Making Tax Digital for Income Tax are due by 7 August, 7 November, 7 February and 7 May. Each covers the tax year so far, from 6 April to the end of the update period, and is a summary of your records, not a tax return.
- Can I pay my Self Assessment bill through my tax code?Yes, if you owe less than £3,000, already pay tax through PAYE, and HMRC receives your online return by 30 December 2026 or your paper return by 31 October 2026. HMRC then takes the tax from your salary or pension in equal instalments over 12 months.
- What are payments on account, and when are they due?Payments on account are two advance payments towards your next Self Assessment bill, each usually half of last year's tax, due by midnight on 31 January and 31 July. You do not have to make them if last year's bill was under £1,000, or if you paid more than 80% of your tax outside Self Assessment.
After launch, Laurelin Labs would draft one new piece a week, chosen from search demand and timed to the key dates, for CWA to review and edit before it is published.