Last reviewed: 3 August 2026.
For the 2025/26 tax year, most UK sole traders who file online must submit their Self Assessment return and pay the tax due by 31 January 2027. Paper returns are normally due by 31 October 2026. If payments on account apply, the usual instalment dates are 31 January and 31 July. The deadlines that apply to you can differ, so check your HMRC account and the current GOV.UK Self Assessment deadlines.
Key sole trader tax deadlines for 2026 and 2027
| Date | What may be due |
|---|---|
| 5 October 2026 | Tell HMRC if you need to complete Self Assessment for 2025/26 and have not registered before. |
| 31 October 2026 | Deadline for a 2025/26 paper Self Assessment return. |
| 30 December 2026 | Deadline to submit an online return if you want HMRC to try to collect qualifying tax through PAYE, where the conditions are met. |
| 31 January 2027 | Online 2025/26 return deadline, balancing payment deadline and possible first payment on account for 2026/27. |
| 31 July 2027 | Possible second payment on account for 2026/27. |
These are the standard dates, not a personalised timetable. HMRC notices, amended returns, payment plans, Making Tax Digital obligations and unusual circumstances can change what you need to do.
When a new sole trader should register
If you started working for yourself and need to complete Self Assessment, you normally need to tell HMRC by 5 October after the end of the relevant tax year. For example, someone who began trading during 2025/26 would usually need to register by 5 October 2026. Check the current GOV.UK registration guidance rather than assuming that earning any amount automatically creates the same obligation.
Online filing and payment are separate tasks
Submitting a return does not by itself pay the bill. For a standard online 2025/26 return, both filing and payment are normally due by 31 January 2027. File early enough to check the calculation, budget for the payment and correct missing records before the deadline.
How payments on account work
Payments on account are advance payments towards the following year’s tax bill. If they apply, the first instalment is normally due on 31 January and the second on 31 July. They do not apply to everyone. HMRC explains the conditions, calculation and reduction process in its payments on account guidance.
Making Tax Digital deadlines
Making Tax Digital for Income Tax now applies to the first mandatory group: eligible sole traders and landlords whose qualifying income for 2024/25 was more than £50,000. It starts for qualifying income 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.
For people using standard update periods from April 2026, HMRC lists the first quarterly-update deadline as 7 August 2026, followed by 7 November, 7 February and 7 May. MTD does not simply replace every Self Assessment responsibility. Read the current HMRC MTD timetable and our Making Tax Digital guide for UK sole traders.
A simple deadline routine
- Check your HMRC account and note the dates that apply to you.
- Add reminders one month and one week before each deadline.
- Update income and expense records at least monthly.
- Keep invoices, receipts and bank records together.
- File early enough to review the calculation before paying.
If you cannot pay on time, contact HMRC early. Do not ignore the filing deadline while dealing with the payment problem.
Frequently asked questions
What is the Self Assessment deadline for 2025/26?
The standard deadline is 31 October 2026 for paper returns and 31 January 2027 for online returns. Tax due through Self Assessment is normally payable by 31 January 2027.
What happens on 31 July?
It may be the second payment-on-account deadline. Check your HMRC calculation because not every sole trader has payments on account.
Does MTD remove the annual tax return?
No. People in scope use compatible software for digital records, quarterly updates and their tax return. The tax return and payment are still due by the applicable deadline.
Related sole trader guides
- Freelancer tax UK: sole trader basics for 2026/27
- Self Assessment for freelancers
- UK freelancer tax checklist
- Record keeping for UK freelancers
- How much tax should freelancers put aside?
General information only: Freelance Wallet UK does not provide personalised tax, legal, financial or accounting advice. Tax rules and deadlines can change. Check GOV.UK/HMRC or speak to a suitably qualified professional about your own circumstances.