Small Business Essential Calendar 2026
Another year is almost over and hopefully some R&R in store for all small business owners but also a chance to get organised for 2026 and hit the ground running in January. To save you time, we have provided the small business essential accounting and tax calendar for 2026, an early Christmas present from Team Mirandus – you’re most welcome!
Some of the dates may change year-to-year but the deadlines will fall broadly at the same time each year.
Your specific obligations will depend on your own unique circumstances so we suggest you speak to an accountant, such as, Mirandus Accountants. to ensure you keep on the right side of the taxman.
Your essential 2026 tax and accounting calendar
January
1st – Corporation Tax payment deadline (if your limited company’s year end is 31st March)
31st – Your Self Assessment Tax Return deadline
31st – Your first payment on account deadline (if you are a sole trader)
February
7th – The previous year’s last quarterly VAT return filing deadline
April
6th – Start of the 2026/27 tax year. New tax rates, allowances and thresholds apply.
19th – Year-end payroll forms deadline – if you have employees, these all need to be filed and the PAYE paid
May
7th – This year’s first quarterly VAT return filing deadline
31st – Deadline for issuing any employees with their annual P60s
July
6th – Deadline for filing P11D (b) and issuing P11Ds to any employees
22nd – Deadline for paying Class 1A NIC. These are due by employers who pay benefits to employees, such as private medical insurance
31st – Second payment on account deadline
August
7th – This year’s second quarterly VAT filing deadline
November
7th – This year’s third quarterly VAT return filing deadline
December
31st – Deadline for filing your company’s annual accounts if your company’s year end is 31st March (the most common year end date). The payment deadline is the day after this, on January 1st!
The “silent but deadly” monthly obligations
Every Month (if applicable)
22nd of the month – PAYE & NIC payment deadline (19th if paying by post)
Payroll RTI submissions – on or before each payday
Student loan & CIS deductions – paid with PAYE where relevant
This reassures clients you’re thinking beyond once-a-year firefighting.
VAT payment dates (not just filing dates)
For each VAT quarter:
Return filing deadline – usually the 7th
VAT payment deadline – same date (unless on payment plans or special schemes)
Other important dates
Director loan accounts
Overdrawn balances at year end can trigger Section 455 tax
Tax payable 9 months and 1 day after the accounting period end
Pension contribution timing
Personal pension contributions get tax relief in the year paid
Company pension contributions must be paid before the accounting period ends
Annual allowance and carry forward rules apply
Trivial benefits & staff perks
Trivial benefits up to £50 per item (with conditions)
Annual cap of £300 for directors
Must not be cash or contractual
Record-keeping obligations
Most tax records must be kept for at least 6 years
Includes invoices, receipts, bank statements and payroll records
Digital records increasingly expected
Smart Planning Windows
Pre-tax year end (January–April) – income, dividends, pensions
Pre-accounting year end – capital expenditure, bonuses, pension planning
Post-year end – tidy-ups, not strategy
Your local, forward thinking cloud accountants
At Mirandus Accountants, we know what it’s like to run a small business — because we are one.
As a Chartered Tax Advisory practice, we go beyond compliance, combining technical expertise with real-world understanding of how business owners actually live and work.
We can help you:
• File early, so there are no surprises
• Understand exactly how much tax is due and when
• Claim refunds sooner, not eventually
• Plan ahead rather than react at the last minute
Many self-employed individuals and business owners have already filed — calmly, confidently, and without January panic.
We’re ready when you are.
