TaxYearSheets

31 January 2027: file and pay your 2025/26 Self Assessment

The biggest Self Assessment date of the year falls on a Sunday in 2027. Here's what's due and how to avoid paying late.

Short answer

Your 2025/26 online Self Assessment return and any tax owed are due by 11:59pm on Sunday 31 January 2027. That payment can include your first payment on account for 2026/27. Because it's a weekend, Bacs and Direct Debit payments must reach HMRC by the last working day before; Faster Payments and card payments count on the day.

Last checked by hand against GOV.UK: 10 October 2026. Sources are linked in each section. HMRC updates its guidance, so always check the source before you act.

Email reminder · planned send date 12 January 2027

The facts

  • File online by 11:59pm on 31 January 2027 for the 2025/26 tax year (6 April 2025 to 5 April 2026).
  • Pay by the same deadline: any balancing payment for 2025/26 and, if they apply, your first payment on account for 2026/27 (usually half of last year's bill). The second payment on account is due 31 July 2027.
  • Payments on account don't apply if last year's bill was under £1,000, or you paid more than 80% of your tax outside Self Assessment (for example through your tax code).
  • How long payments take: online or telephone banking (Faster Payments), CHAPS and debit or corporate credit card: same or next day. Bacs and an existing Direct Debit: 3 working days. A new Direct Debit: 5 working days.
  • Late filing: £100 straight away; after 3 months, £10 a day (up to £900); after 6 months and again after 12 months, 5% of the tax due or £300, whichever is greater.
  • Late payment: 5% of the tax unpaid at 30 days, 6 months and 12 months, plus interest.
  • Also due: if you've used Making Tax Digital since April 2026, update 3 (6 April 2026 to 5 January 2027) is due by 7 February 2027.

Sources: GOV.UK – Self Assessment deadlines · GOV.UK – Pay your Self Assessment tax bill · GOV.UK – Payments on account · GOV.UK – Self Assessment penalties · GOV.UK – Send quarterly updates.

What to do now

  1. Sign in to your HMRC online account early; it gets busy in late January.
  2. Check whether payments on account apply to you, and pay by a method that arrives in time.
  3. Can't pay in full? GOV.UK explains what to do if you can't pay your tax bill on time.
  4. See what a late return or payment could cost with the free Self Assessment penalty calculator.

Questions

What do I have to pay by 31 January 2027?

Any tax you still owe for 2025/26 (the balancing payment) and, if payments on account apply to you, your first payment on account for 2026/27. Payments on account don't apply if your last bill was under £1,000 or you paid more than 80% of your tax outside Self Assessment.

31 January 2027 is a Sunday. Does the deadline move?

No. GOV.UK gives 11:59pm on 31 January 2027. If a deadline falls on a weekend, GOV.UK says your payment must reach HMRC on the last working day before, unless you pay by Faster Payments or by debit or credit card.

What happens if I file or pay late?

GOV.UK lists an initial £100 late filing penalty, with more after 3, 6 and 12 months. Late payment penalties are 5% of the tax unpaid at 30 days, 6 months and 12 months, and HMRC charges interest on what you owe.

Not tax or legal advice. This free tool shows dates and figures worked out from the GOV.UK and legislation.gov.uk rules linked on each page, checked on 10 October 2026. Rules change and your situation may differ – always check the source, and speak to an accountant, solicitor or HMRC if unsure. TaxYearSheets is not connected to HMRC or the government.