UK Tax Deadlines 2027: 7 Dates Freelancers Must Not Miss

UK tax deadlines 2027 are dominated by one date: 31 January 2027. That is the day your online Self Assessment return for the 2025/26 tax year is due, and the day any tax you owe for that year must be paid. It falls on a Sunday, and the deadline does not move for the weekend, so the work — and the payment — needs to be ready before the day itself.

The short answer: file online and pay by 11:59pm on 31 January 2027. If you make payments on account, the first one for 2026/27 is due the same day, and the second follows on 31 July 2027. Two earlier dates for 2025/26 have already passed — registration by 5 October 2026 and paper returns by 31 October 2026 — and this guide covers what to do if you missed either of them.

UK tax deadlines 2027 at a glance

The 2025/26 tax year ran from 6 April 2025 to 5 April 2026. Every deadline in the table above flows from that year, except the last three rows, which belong to the 2026/27 year now running.

31 January 2027: file online and pay

31 January 2027 is the deadline for two separate things, and both are due by 11:59pm:

1. Your online Self Assessment return for 2025/26.
2. The tax you owe for 2025/26 — the balancing payment — plus the first payment on account for 2026/27, if you make them.

Filing and paying are separate obligations. Filing on time does not protect you if you pay late, and paying on time does not protect you if you file late. Each carries its own penalties, covered below.

Because 31 January 2027 is a Sunday, do not leave the payment to the day itself. HMRC must receive the money by the deadline, so check how long your payment method takes to arrive and send it in good time. The same applies to the return: the online service is busy in the last week of January every year, and an error at 11pm on a Sunday night leaves no working day to fix it.

If you are signed up to Making Tax Digital for Income Tax, the 31 January deadline still applies to you in full — you still submit a Self Assessment return in the usual way and pay any tax owed by 31 January 2027. MTD adds quarterly updates on top of the annual return; it does not replace it. Our Making Tax Digital calculator shows which wave you fall into and when your quarterly updates are due.

Payments on account: the January bill is usually bigger than the tax year

Payments on account are advance payments towards next year’s tax bill. HMRC requires them if your Self Assessment bill for 2025/26 is more than £1,000 and less than 80% of your tax was collected at source, for example through PAYE. Each payment is normally half of the previous year’s bill, and there are two of them: 31 January 2027 and 31 July 2027.

A worked example makes the January shock clear. Suppose your tax bill for 2025/26 is £3,000 and you make payments on account:

• Due 31 January 2027: £3,000 balancing payment for 2025/26, plus £1,500 first payment on account for 2026/27 — £4,500 in total.
• Due 31 July 2027: £1,500 second payment on account for 2026/27.

That is £6,000 across the two dates for a £3,000 bill, because January carries a year and a half of tax at once. The most common freelancer mistake is budgeting for the £3,000 and being surprised by the £4,500. Run your own figures through our UK self-employed tax calculator before January, so the number on the screen is not a surprise when HMRC shows it. You can also browse our tools for freelancers.

The 31 July 2027 payment falls on a Saturday, so the same timing care applies: unless you pay by Faster Payments or card, the money needs to arrive by Friday 30 July 2027. HMRC charges interest on any payment that arrives late.

30 December 2026: pay a small bill through your tax code

If you also have PAYE income, and your Self Assessment bill is under £3,000, you can ask HMRC to collect it through your tax code instead of paying it yourself — but only if you file online by 30 December 2026. The tax is then taken from your wages or pension across the 2027/28 tax year. It is a useful option for freelancers with a part-time employed role, and it is the only deadline in this guide that rewards filing early rather than merely on time.

Missed the 5 October registration deadline? Register now

If 2025/26 was your first year needing a return and you did not tell HMRC by 5 October 2026, you have not lost the chance to file — but you need to register now. HMRC will send you a notice to file, and your filing deadline becomes three months from the date of that notice, or 31 January 2027, whichever is later.

Your payment date does not move with it. The tax for 2025/26 is still due by 11:59pm on 31 January 2027, whatever your filing date says. Registering late can also attract a failure-to-notify penalty, worked out from how much tax is unpaid and how late the notification is — another reason to register this week rather than in January. You will need a Unique Taxpayer Reference (UTR) to file, and it arrives by post, so do not leave registration until the new year.

Paper returns: the 31 October 2026 deadline has passed

A paper return for 2025/26 had to reach HMRC by 11:59pm on Saturday 31 October 2026. If you missed it, you can still file online by 31 January 2027 without a late-filing penalty — the online deadline is the one that now matters. There is no reason to post a paper return now; file online instead.

Making Tax Digital dates for 2026/27

If you are in Making Tax Digital for Income Tax, you have quarterly updates on top of the annual return. For the standard quarterly periods, the deadlines are 7 August, 7 November, 7 February and 7 May, with the final declaration for the year due 31 January 2028. The Q2 update for 6 April to 5 October 2026 is due 7 November 2026 — the day after this guide is published — so check it against our MTD Q2 checklist if you have not sent it yet.

MTD applies from 6 April 2026 to self-employed people and landlords with qualifying income over £50,000, then over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028. Qualifying income is gross self-employment and property income before expenses. Our Making Tax Digital for Freelancers guide explains the waves, the quarterly cycle and the five traps that catch freelancers first.

What happens if you miss a deadline?

Late filing penalties

A return filed 12 months late with £5,000 of tax due would attract £100 + £900 + £300 + £300 = £1,600 in filing penalties alone, before any penalties for paying late.

Late payment penalties and interest

HMRC charges interest on tax paid late, at Bank Rate plus 4%, plus 5% of the tax unpaid at 30 days, at 6 months and at 12 months. If you cannot pay in full by 31 January, file the return anyway and look at a Time to Pay arrangement: penalties for filing late are separate from, and on top of, penalties for paying late, so filing on time always saves money even when the payment is short.

Can you fix a return after filing?

Yes. An online return can be amended within 12 months of the filing deadline, so by 31 January 2028 for the 2025/26 return. If you discover missed income or a wrong figure after filing, amend it — correcting a return yourself is always cheaper than HMRC finding the error.

5 freelancer traps around UK tax deadlines

1. Budgeting for the balancing payment only

January’s bill is usually the balancing payment plus the first payment on account — half as much again. Work out the full January figure now, not in the last week of the month.

2. Forgetting that platform income counts

Income from Upwork, Fiverr, Patreon, TikTok Shop and every other platform is self-employment income for Self Assessment, even if the platform paid you in dollars or through PayPal. It all goes on the same return, in pounds, for the same tax year.

3. Leaving registration until January

A first-time filer needs a UTR, which arrives by post. Registering in January leaves no margin for postal delays, and the payment deadline does not wait for your filing deadline to catch up.

4. Treating MTD as a replacement for the return

Making Tax Digital adds quarterly updates; the annual return and the 31 January payment still apply. Signing up to MTD does not move or remove the January deadline.

5. Paying on the deadline day

31 January 2027 is a Sunday and 31 July 2027 is a Saturday. Bank transfers take time to clear, and HMRC must receive the money by 11:59pm. Pay a few days early and keep the confirmation.

Frequently asked questions

When is the UK tax deadline for 2027?

The main UK tax deadline 2027 is 11:59pm on Sunday 31 January 2027. By then you must file your online Self Assessment return for the 2025/26 tax year and pay any tax you owe for it, plus the first payment on account for 2026/27 if you make them. The deadline falls on a Sunday and does not move.

What happens if I miss the 31 January 2027 deadline?

A late return costs £100 immediately, even if you owe no tax. After 3 months HMRC adds £10 a day up to £900, then a further 5% of the tax due or £300 (whichever is greater) at 6 months, and the same again at 12 months. Late payment adds interest at Bank Rate plus 4% and 5% penalties at 30 days, 6 months and 12 months.

Do I have to make payments on account?

Only if your 2025/26 Self Assessment bill is over £1,000 and less than 80% of your tax was collected at source, for example through PAYE. Each payment is normally half of the previous year’s bill, due 31 January 2027 and 31 July 2027. If your bill is under £1,000, or most of your tax was already taken at source, you do not make them.

Can I pay my Self Assessment bill through PAYE?

Yes, if you also have PAYE income and your bill is under £3,000 — but only if you file online by 30 December 2026. HMRC then collects the tax through your tax code during the 2027/28 tax year instead of you paying it by 31 January.

I missed the 5 October 2026 registration deadline. What now?

Register now. HMRC will send a notice to file, and your filing deadline becomes three months from that notice or 31 January 2027, whichever is later. Your payment deadline does not move: the tax for 2025/26 is still due by 31 January 2027.

Does Making Tax Digital change the 31 January deadline?

No. Making Tax Digital for Income Tax adds quarterly updates — due 7 August, 7 November, 7 February and 7 May — but the annual Self Assessment return and the 31 January payment still apply in full. MTD applies from 6 April 2026 to those with qualifying income over £50,000, falling to £30,000 from 6 April 2027.

Deadlines and penalties in this guide are HMRC’s published dates for the 2025/26 tax year, checked 6 November 2026. Tax rules can change; check GOV.UK for your situation. This guide is not tax, legal or financial advice.