UK Sole Trader Tax & Admin Calendar 2026/27

This calendar brings together the main UK sole trader tax dates and useful bookkeeping/admin reminders for the 2026/27 tax year.

Dates labelled HMRC date are statutory or official HMRC dates. Dates labelled SoleTraderBasics reminder are practical housekeeping prompts, not legal deadlines.

This is a general resource, not personalised tax advice. If your situation is complex, check GOV.UK or speak to a qualified adviser.

2026/27 tax and admin timeline

1. 6 April 2026

   HMRC date

   2026/27 tax year begins

   The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. Start a clean set of records for business income, expenses, receipts and invoices.

   Applies to: everyone with UK tax affairs.

   Set up simple sole trader bookkeeping

2. 6 April 2026

   HMRC date - conditional

   Making Tax Digital for Income Tax starts for some sole traders

   MTD for Income Tax applies from 6 April 2026 if you are a sole trader or landlord registered for Self Assessment and your qualifying income for 2024/25 was more than £50,000, unless an exemption applies.

   Applies to: only sole traders and landlords who meet the MTD conditions.

   Compare accounting software for sole traders

3. Monthly, whenever suits you

   SoleTraderBasics reminder

   Do a short bookkeeping tidy-up

   Reconcile business bank transactions, record income, save receipts, categorise expenses and check unpaid invoices. This is not an HMRC monthly deadline; it is a practical routine.

   Applies to: any sole trader who wants easier records.

   Track income and expenses

4. 31 July 2026

   HMRC date - conditional

   Second Self Assessment payment on account

   This is the second payment on account towards your 2025/26 Self Assessment bill. Payments on account usually apply when HMRC asks you to make them, unless you fall within an exception.

   Applies to: sole traders who make payments on account.

   Understand sole trader tax rates

5. 7 August 2026

   HMRC date - conditional

   First MTD quarterly update deadline

   If you are within MTD for Income Tax from April 2026, the first quarterly update is due by 7 August 2026.

   Applies to: MTD for Income Tax users only.

6. 5 October 2026

   HMRC date - conditional

   Tell HMRC if you need to complete a tax return

   You must tell HMRC by 5 October if you need to complete a tax return for the previous tax year and you have not sent one before, or you registered before but did not need to send one for 2024/25.

   Applies to: new or returning Self Assessment taxpayers who need to notify HMRC.

   Register as a sole trader

7. 31 October 2026

   HMRC date - conditional

   Paper Self Assessment return deadline

   HMRC must receive a paper Self Assessment tax return for 2025/26 by 11:59pm on 31 October 2026. Most sole traders file online instead.

   Applies to: people filing a paper return.

8. 7 November 2026

   HMRC date - conditional

   Second MTD quarterly update deadline

   If you are within MTD for Income Tax from April 2026, the second quarterly update is due by 7 November 2026.

   Applies to: MTD for Income Tax users only.

9. 30 December 2026

   HMRC date - conditional

   Online filing deadline if you want eligible tax collected through PAYE

   If you want HMRC to collect an eligible Self Assessment bill through your PAYE tax code, you must file online by 11:59pm on 30 December 2026. If you miss this date, you will need to pay another way.

   Applies to: eligible people who want collection through their tax code.

10. 31 January 2027

    HMRC date

    Online Self Assessment filing and payment deadline

    Your 2025/26 online Self Assessment tax return and tax payment are due by 11:59pm on 31 January 2027. This is also when a balancing payment and first payment on account may be due.

    Applies to: most sole traders in Self Assessment.

11. 7 February 2027

    HMRC date - conditional

    Third MTD quarterly update deadline

    If you are within MTD for Income Tax from April 2026, the third quarterly update is due by 7 February 2027.

    Applies to: MTD for Income Tax users only.

12. Before 5 April 2027

    SoleTraderBasics reminder

    Do a year-end records check

    Check that invoices, receipts, mileage records, bank statements and expense notes are saved before the tax year closes. Pay particular attention to mixed-use costs such as phone, internet and working from home expenses.

    Applies to: any sole trader keeping business records.

    Review the sole trader expenses list

13. 6 April 2027

    HMRC date

    2027/28 tax year begins

    The next tax year begins. If your qualifying income for 2025/26 was more than £30,000, you may need to use MTD for Income Tax from 6 April 2027, unless an exemption applies.

    Applies to: everyone for the new tax year; MTD only applies where the conditions are met.

14. 7 May 2027

    HMRC date - conditional

    Fourth MTD quarterly update deadline

    If you are within MTD for Income Tax from April 2026, the fourth quarterly update for the first MTD year is due by 7 May 2027.

    Applies to: MTD for Income Tax users only.

15. 31 January 2028

    HMRC date

    2026/27 Self Assessment filing and payment deadline

    Your 2026/27 online Self Assessment tax return and payment are normally due by 11:59pm on 31 January 2028. This date falls after the 2026/27 tax year, but it is the key filing deadline for that year's return.

    Applies to: most sole traders in Self Assessment for 2026/27.

Making Tax Digital for Income Tax timetable

MTD for Income Tax is being introduced in stages. GOV.UK guidance says you need to use it if all of the following apply: you are a sole trader or landlord registered for Self Assessment, you get income from self-employment or property, and your qualifying income is above the relevant threshold.

Qualifying income is not the same thing as profit after expenses. HMRC reviews Self Assessment returns and says it will write to people who need to start using MTD, but it remains your responsibility to check if and when the rules apply to you.

If you are within MTD, you may need compatible software to keep digital records, send quarterly updates to HMRC, and submit your tax return through software. If you are not within MTD, do not assume the quarterly update dates apply to you.

Official guidance: find out if and when you need to use Making Tax Digital for Income Tax.

Monthly sole trader admin checklist

These are SoleTraderBasics practical suggestions, not HMRC statutory deadlines. Pick a regular point in the month that fits your work.

• Reconcile business bank transactions.
• Record business income.
• Capture and organise receipts.
• Categorise business expenses.
• Check unpaid invoices.
• Maintain bookkeeping records.
• Review cash available for future tax bills.
• Back up your records.

Useful guides:

• Sole trader bookkeeping UK
• Track income and expenses as a sole trader
• Business vs personal bank account for sole traders

Quarterly review checklist

This is a voluntary business review, not the same thing as statutory MTD quarterly updates.

• Check year-to-date turnover.
• Review profit after expenses.
• Estimate likely tax and National Insurance.
• Check money set aside for future tax bills.
• Review overdue invoices.
• Look for missing receipts or unclear expense notes.
• Check whether MTD might apply now or in a future tax year.

Record retention reminder

Useful internal links

• How to register as a sole trader
• Sole trader bookkeeping UK
• Sole trader record keeping requirements
• Allowable expenses for sole traders
• Sole trader expenses list UK
• Best accounting software for sole traders
• Do I need a business bank account as a sole trader?

Official sources

Statutory dates and rules on this page were checked against current GOV.UK/HMRC guidance. This page is not endorsed by HMRC.

• Self Assessment tax return deadlines
• Pay your Self Assessment tax bill
• Payments on account
• Find out if and when you need to use Making Tax Digital for Income Tax
• Use Making Tax Digital for Income Tax
• Business records if you are self-employed
• Income Tax rates and Personal Allowances

Last checked: August 2026.

This is a general UK sole trader resource, not tax advice. Always check GOV.UK/HMRC guidance for the latest rules.