Self assessment (associates & sole traders)
Second payment on account for 2025/26 due31 July 2026
Deadline to register for self assessment if you started self-employment in 2025/265 October 2026
Paper tax return deadline for 2025/26 (file online instead — everyone does)31 October 2026
Online filing deadline if you want tax under £3,000 collected via a tax code30 December 2026
Online return deadline for 2025/26 + balancing payment + first 2026/27 payment on account31 January 2027
Second payment on account for 2026/27 due31 July 2027
Making Tax Digital quarterly updates (qualifying income over £50k)
Update for the quarter 6 April – 5 July 20267 August 2026
Update for the quarter 6 July – 5 October 20267 November 2026
Update for the quarter 6 October 2026 – 5 January 20277 February 2027
Update for the quarter 6 January – 5 April 20277 May 2027
Limited companies (associates & practices)
Corporation tax payment due9 months + 1 day after year end
Accounts filing deadline at Companies House9 months after year end
Corporation tax return (CT600) filing deadline12 months after year end
Confirmation statement due (date depends on incorporation date)Annually
Employers (practice owners)
RTI full payment submission to HMRCOn or before each payday
PAYE and NIC payment due (paying electronically)22nd of each month
P60s to all employees for 2026/2731 May 2027
P11D and P11D(b) for 2026/27 benefits in kind6 July 2027
Pension auto-enrolment re-declaration cycleEvery 3 years from staging
VAT (where registered — most dentistry is exempt, mixed practices take care)
VAT return and payment due (MTD software required)1 month + 7 days after each quarter
NHS pension (dentists)
Superannuation reconciliation against actual pensionable earnings — we do this for every client as standardAnnually
Typical deadline for Scheme Pays elections for annual allowance charges31 July (following tax year)
The dates are the easy bit. The value is in never meeting them at
the last minute: clients' returns are prepared months early, MTD updates are filed for them, and the
January number is known by summer.
That can be you.