Swift Accountants · Dates explained with care
Self Assessment deadlines can feel much less daunting when you know which dates apply to you, what to prepare and who you can ask for help.
You have work to do, people to care for and plans of your own. We help you make room for the tax return, understand the payment and take the next step with confidence.
No obligation to join. Clear scope and fees before work begins.
Start with the year you are reporting
The 2025/26 tax year ran from 6 April 2025 to 5 April 2026. These are the usual dates for an individual’s return. Check any deadline stated in your HMRC notice.
| Date | What it means | Your next step |
|---|---|---|
| 5 October 2026 | Tell HMRC you need to file if you are new to Self Assessment or need to restart. | Missed it? Read the registration guidance below . |
| 31 October 2026 | Usual paper-return deadline. | Allow time for HMRC to receive the completed return. |
| 30 December 2026 | Online filing deadline for eligible collection through your PAYE tax code. | Check whether you qualify. |
| 31 January 2027 | Online return, any 2025/26 balancing payment and first 2026/27 payment on account. | Submit by 11:59pm and arrange payment in time. |
| 31 July 2027 | Second 2026/27 payment on account, where required. | Check your statement and keep this amount in your plan. |
Sources: HMRC filing deadlines and payment deadlines . The July payment is an advance for the following tax year.
Tell us before relying on this calendar. Older returns may already be overdue. A later notice to file, particular return types or MTD participation can change the reporting timetable.
Start with registration, the right tax year and the information you will need.
Find your starting point →Give yourself time to gather records, ask questions and understand the bill.
Use the records checklist →You can ask for help while things are still unfinished. Tell us where you are.
See what to do next →
A calmer way to get there
Preparing early means there is time to find a missing statement, discuss an unfamiliar figure and understand what you need to set aside. Those small conversations are harder when everything is left to the final evening.
Filing early does not normally bring forward your payment deadline. You can see the position sooner and plan around it. If a refund is due, earlier filing can allow processing to start sooner, although HMRC controls the timing.
Whether you run a business, let a property or have income alongside your job, we can agree a preparation timetable that fits the work needed.
Separate the records for the return you are completing from the current year’s paperwork. Tell us about every income source at the start.
We agree when records are needed, allow time to clarify gaps and explain the return before asking you to approve it.
Keep the filing confirmation, review the payment instructions and note any later instalment. A submitted return is one part of getting organised.
New to Self Assessment?
You do not have to arrive knowing which form to use or what every tax abbreviation means. Tell us when your income started, where it came from and whether you have filed before.
Self-employment, rent and other untaxed income can create reporting obligations. Being a company director, by itself, does not automatically mean you need a personal return.
Use our Self Assessment checklist as a starting point. We can discuss the circumstances that make the difference in your case.
Allow time for registration, access and agent authorisation. An initial enquiry to Swift is not registration with HMRC.
Take action now. HMRC says people registering after that date will receive a letter or email giving a filing deadline three months from its date.
The tax for 2025/26 still needs paying by 31 January 2027. A later filing date does not automatically give you longer to pay.
Late registration can lead to a failure-to-notify penalty where tax remains unpaid at the payment deadline. Share any HMRC notice so we can check the dates and next steps.
You may be dealing with the 2026/27 tax year instead. Tell us the actual start date and any earlier income so we can identify the correct return and reporting requirements.
Start with what you have
A folder of perfectly labelled documents is not a requirement for your first conversation. We will help you understand what is relevant and explain how to share it.
We agree the checklist for your circumstances, along with the date we need your records. Our preparation date will normally be earlier than HMRC’s filing deadline.
Tell us what is missing and why. We can discuss replacement records and whether properly identified provisional figures are appropriate. HMRC allows these in some circumstances, with the return amended when final figures are available. That is not permission to invent figures or ignore evidence; additional tax can carry interest from the original payment date.
Understand the amount as well as the date
It is understandable to worry about a bill before you know what it includes. We help you separate the completed year’s tax from any advance towards the next year, then check the payments already credited.
January may include a balancing payment and the first payment on account. A second advance may follow in July. They are part of the tax timetable, rather than a charge for filing early.
Our payments on account guide explains the calculation, exceptions and when a reduction may be appropriate.
Submitting a return does not itself pay the bill. Check the amount, reference, payment method and arrival date separately.
A realistic tax reserve can make the next payment easier to manage. If eligible, an HMRC Budget Payment Plan lets you make payments before the bill is due.
A lower expected tax liability may justify reducing payments on account. The forecast needs to support the reduction; reducing too far can create interest.
Keep the return moving and contact HMRC promptly about payment options. A Time to Pay arrangement depends on your circumstances and HMRC’s agreement.
Budget Payment Plans · HMRC payment plans . We can help explain your position; HMRC decides whether to accept an arrangement.
The filing deadline does not move to Monday. HMRC says payments should reach it by the last working day before a weekend deadline, unless using Faster Payments or an eligible online card payment. For other methods, plan around Friday 29 January 2027 and allow the required processing time.
A first Direct Debit normally needs five working days; an existing one normally needs three. Check HMRC’s current payment-method guidance before arranging the transfer.
You generally need a bill of less than £3,000, existing PAYE income and enough income for HMRC to collect it. Submit online by 30 December 2026, or meet the paper deadline. Other collection limits apply, and you cannot make a part payment just to get under the £3,000 threshold.
Check the full tax-code conditions before relying on this option.
When it has been weighing on you
An unopened letter can start taking up more space in your mind than on the kitchen table. You do not need to pretend everything is under control before speaking to us.
Tell us the tax year, the deadline and what has happened. We will listen, establish what is outstanding and explain the work needed. If the timing is tight, we will be clear about availability and what is realistically achievable.
Please mention an urgent deadline at the start of your enquiry.
Identify the return, any unpaid tax and the notices received. Filing, paying and appealing a penalty are separate actions.
Discuss the missing records, preparation work and payment options. Submit an overdue return as soon as you can, even if paying needs a separate arrangement.
If illness, bereavement or another serious problem prevented compliance, keep the evidence. We can discuss the appeal route; cancellation depends on HMRC’s decision.
Under the usual non-MTD rules, late filing starts with £100, even if no tax is payable. After three months, daily charges can reach £900. Further charges can arise at six and twelve months. Late payment can attract separate percentage penalties and interest.
These are different from the newer MTD penalty rules. People who joined MTD in April 2026 still use the usual rules for their earlier 2025/26 return. Volunteers can have different arrangements.
Read HMRC’s usual penalty rules , MTD penalty guidance and reasonable-excuse guidance .
Making Tax Digital for Income Tax
Some sole traders and landlords now need digital records, quarterly updates and an annual return through compatible software. CIS deductions do not, by themselves, remove these requirements.
We can review whether MTD applies, how you keep your records and the support you need. Setup, bookkeeping, software, quarterly updates and the annual return are scoped and priced clearly.
Quarterly updates do not create four new Income Tax payment dates. Keep reporting tasks and tax payments separately in your diary.
If you started MTD in April 2026, your 2025/26 return is still due through the usual route by 31 January 2027 . Your 2026/27 MTD annual return is due by 31 January 2028 , alongside quarterly reporting during that year.
| Update | Cumulative records covered | Send by |
|---|---|---|
| First | 6 April to 5 July 2026 | 7 August 2026 |
| Second | 6 April to 5 October 2026 | 7 November 2026 |
| Third | 6 April 2026 to 5 January 2027 | 7 February 2027 |
| Fourth | 6 April 2026 to 5 April 2027 | 7 May 2027 |
Each update builds from the start of the year. Calendar update periods start on 1 April and use quarter-end dates, with the same submission deadlines. Check your software’s setting. HMRC quarterly-update guidance .
Subject to the rules and exemptions, the starting points are qualifying income over £50,000 in 2024/25 for April 2026, over £30,000 in 2025/26 for April 2027, and over £20,000 in 2026/27 for April 2028. Qualifying income combines relevant self-employment and property income before expenses; it is not simply your profit.
Use HMRC’s eligibility guidance . Tell us if using digital tools is difficult so we can discuss support and any relevant exemption.
Contact us with the relevant tax returns, HMRC correspondence and details of your software. We can assess registration, records and any outstanding updates before agreeing a catch-up plan.
HMRC is not applying penalty points for late quarterly updates for 2026/27, but the updates and digital records are still required. The annual return and late tax payments have their own rules. This first-year concession is not an extension of every Self Assessment deadline.
A clear process. A personal relationship.
Your Self Assessment deadlines deserve a clear plan. Knowing who is doing what, and having someone explain the next step, helps you feel ready.
Tell us about the income, the year and the question on your mind. Mention any HMRC notice or approaching deadline.
Understand the work, fixed fee, records needed and timetable before deciding to proceed. We explain any additional work separately.
After onboarding and authorisation, we review the records, raise questions and explain the return and calculation for your approval.
We submit the agreed return after approval, provide confirmation and explain the payment and reporting dates to plan for next.
You remain responsible for accurate, complete information and paying HMRC on time. We agree your records and approval dates so everyone understands their part.
Your first conversation is completely free. There is no obligation to join.
The details that help you feel looked after
You should feel comfortable asking what something means, checking an amount or telling us that life has made the paperwork difficult. We explain things in everyday language and agree a way of working together.
Your quote reflects the income sources, condition of the records and work needed. We explain what is included, whether VAT applies and how additional work would be agreed.
Earlier years, bookkeeping, complex calculations, formal enquiries and MTD support may need a separate scope.
Talk by phone, keep a written answer by email or work through a question on Teams or a video call. We agree contact arrangements and ongoing support within your service.
Meetings at our Tattenhall office are by appointment; business visits can be discussed where practical.
Already have an accountant? With your permission, we can coordinate the standard handover at no switching charge. Outstanding corrections or extra work are quoted separately.
We arrange the appropriate secure process for sharing your documents and obtaining authority.
“I need help with my return for [tax year]. My income comes from [income types], and I am worried about [the deadline, records or payment].”
That is enough to begin. Save tax references and financial documents for the agreed secure process. Never share your HMRC sign-in password. Existing clients: open your portal .
In our clients’ words
These short extracts describe clients’ wider experience of Swift Accountants.
“made the process very simple” Olivia Grant
“Really easy to get hold of” Claire Allwood
“kept in touch with me” Sharon Parry
Questions you can ask us
If your circumstances do not fit neatly into an answer, tell us what is different. We can discuss the detail that matters to you.
The usual January 2027 deadline concerns income and gains for 2025/26. If you have older outstanding returns, they need separate attention. The date you are completing the paperwork is not the tax year being reported.
For the usual online deadline, HMRC specifies 11:59pm on 31 January. Aim to submit earlier, leaving time for access problems, unanswered questions and confirmation that the return was received.
If you can use online filing and have not sent a paper return, the usual online deadline is later. Check the correct route before sending a late paper return. Some return types require commercial software or have special rules.
Do not assume it does. Plan to meet the stated filing date. Payments have processing times and weekend rules, so check the payment method as well as the calendar.
Tell us early so we can discuss the appropriate registration, reference-recovery or authorisation route. We do not need your password. Account access and agent authority can take time, so avoid leaving this to filing day.
If HMRC requires a return, a nil bill does not remove the filing obligation. If you believe a return is no longer needed, ask HMRC to confirm that through its withdrawal process .
CIS deductions and a contractor’s monthly CIS returns are separate from your personal annual return. Sole traders normally use the Self Assessment timetable, with MTD reporting added where applicable. See our CIS support .
Your company accounts and Corporation Tax responsibilities are separate from your personal return. Tell us about salary, dividends and other personal income so we can identify what needs reporting and keep the timetables clear.
We consider the income sources together and check the reporting required. PAYE on your wages does not automatically settle tax on other income. MTD eligibility needs a separate check where you have qualifying business or property income.
Filing and paying are separate obligations. Delaying the return can create additional problems without solving the payment difficulty. Keep the filing work moving and discuss an affordable proposal with HMRC promptly.
The usual amendment window is twelve months after the filing deadline. Earlier years or particular claims may require another route. Explain the year and the mistake so we can check what is available. See HMRC’s correction guidance .
A reasonable excuse may support a penalty appeal. Keep evidence of what happened, the dates and how it prevented you meeting the obligation. Deal with the return or payment as soon as you can; HMRC considers the circumstances.
No. Tell HMRC and check whether a final return or other income still needs reporting. Wait for confirmation about your filing obligation rather than assuming the reminder no longer applies.
No. Contacting or appointing an accountant does not automatically move an HMRC deadline. Tell us the date immediately so we can assess the records, authority and time needed before accepting urgent work.
Ask us as soon as possible. We will review availability, the complexity of the return and the records ready to use. We confirm the scope and realistic timetable before you commit; same-day filing is not guaranteed.
We listen to your situation, identify the tax year and deadline, and discuss the help and records needed. You can ask about the process, communication and fees. There is no obligation to become a client.
Keep the next useful answer close
Explore the service, preparation process and support we can agree.
Self Assessment support →Start with your circumstances and the income you receive.
Read the checklist →Understand the advances that can affect your January and July bills.
Make sense of payments →Get clearer about tax calculations and supporting income documents.
Explore the SA302 guide →
Listening,
Understanding,
Advising
Tell us what you need help with. We’ll call you to understand your situation, explain how we can help and agree the next steps.
