Reference · Deadlines
HMRC says most online returns for the 2025 to 2026 tax year are due by 11:59 pm on 31 January 2027. The main payment deadline falls on the same date.
Sources checked
People who need to register or reactivate in the circumstances listed by HMRC Source 1
Most paper returns, received by HMRC Source 1
Eligible taxpayers who want to pay through their code Source 1
Most online filers and tax due Source 1
Taxpayers who have to make payments on account Source 2
Find the filing date and the payment date that match your case.
The Australian Taxation Office sets four standard quarterly dates for lodging and paying a business activity statement. Monthly statements usually follow a 21st-of-the-following-month rule, with the next-business-day rule applying when a due date falls on a weekend or public holiday.
Australia’s Payday Super rules apply from 1 July 2026. An ordinary employer contribution generally needs to reach the worker’s nominated account within seven business days after payday. The law sets a longer period for certain first contributions and preserved the final June-quarter deadline.
The ordinary filing deadline for Canada’s 2026 T4 information return is Monday 1 March 2027. The last day of February falls on a Sunday, so the Canada Revenue Agency’s next-business-day rule applies.
Monthly and quarterly GST/HST filers usually file and pay one month after the period ends. A qualifying sole proprietor who reports annually has an April 30 payment deadline and a separate June 15 filing deadline.
England’s national admissions guidance gives a 15 January deadline for primary applications and a 31 October deadline for secondary applications. For September 2027 entry, offers are on 16 April for primary and 1 March for secondary. Individual councils publish their own application, evidence and response calendars.
Union and non-Union One Stop Shop returns use quarterly reporting periods. Import One Stop Shop returns use calendar months. For each scheme, the return and any VAT due are due by the last day of the month after the period ends.
The first EU Carbon Border Adjustment Mechanism annual declaration and corresponding certificate surrender are due on 30 September 2027 for reportable 2026 imports. The amended regulation provides for certificate sales from 1 February 2027.
Zone C begins the winter break after classes on 6 February 2027, a week before Zone A and two weeks before Zone B. The same order applies in spring, beginning 3 April in Zone C. France’s education ministry publishes a separate Corsican calendar, with the same winter and spring dates as Zone A that year.
Ireland’s Revenue requires a return by 2 December 2026 for newly liable homes. The payment calendar depends on how you pay, with key dates in January and March 2027.
Ireland’s Central Applications Office lists 20 January 2027 at 17:00 as the discounted online application deadline and 1 February at 17:00 as the normal closing date. Late online applications close on 1 May. The free Change of Mind window ends on 1 July at 17:00, with restrictions on some choices.
Los Angeles County’s first installment became due 1 November 2026. Its last day without penalty is 10 December. The second installment follows a weekend-adjusted calendar.
New York City lists 16 February 2027 for an initial application or renewal and any required prevailing wage affidavit. Timely eligible applications begin receiving benefits in July.
Inland Revenue generally requires a GST return by the 28th of the month after the taxable period ends. The periods ending 30 November and 31 March have different dates.
Singapore’s tax authority uses two filing clocks. Estimated Chargeable Income is generally due within three months of the financial year-end. The Year of Assessment 2026 corporate return is due 30 November 2026 where a return is required.
Singapore’s Central Provident Fund Board sets the contribution due date at the end of each wage month. It takes enforcement action if payment misses the 14th of the following month, or the next working day when that date falls on a weekend or public holiday. This calendar shows both dates for cut-offs occurring in 2027.
The standard 2026 individual filing window closed on 23 October for non-provisional taxpayers. The South African Revenue Service gives provisional individuals who need to submit their annual returns until 22 January 2027. Trust returns and some requests to correct automatic assessments also have a January deadline.
A UK private company usually files later annual accounts nine months after its year-end. For Corporation Tax, a company within the ordinary payment regime generally pays at nine months and one day after the tax period ends, then files its return by 12 months.
UCAS set 13 January 2027 at 18:00 UK time as the equal consideration date for most undergraduate courses starting in 2027. The earlier deadline for Oxford, Cambridge and most medicine, dentistry and veterinary courses was 15 October 2026. Clearing and final application dates follow later in the cycle.
A person eligible for federal COBRA generally has at least 60 days to elect continuation coverage, measured from the later of losing coverage or receiving the election notice. The first premium cannot be required before 45 days after election. Later premium due dates have a grace period of at least 30 days.
The federal FAFSA submission deadline for the 2026/27 aid year is 30 June 2027. Students can face earlier deadlines from their school or state programme. The federal form also requires the school to have complete, correct information by the last day of enrollment.
The fourth standard payment for 2026 federal estimated tax is due on 15 January 2027 for U.S. calendar-year individual filers. Form 1040-ES lists an early-return exception for people who file and pay the full balance by 1 February 2027.
HealthCare.gov’s 2027 Open Enrollment period runs from 1 November 2026 to 15 January 2027. Enroll or change a plan by 15 December for coverage to start on 1 January, subject to paying the first premium. Enrollment or a plan change from 16 December through 15 January generally starts coverage on 1 February.
The U.S. Medicare window to change health or prescription drug plans for the start of 2027 runs from October 15 to December 7, 2026. Two different windows then run from January through March, one for people already in Medicare Advantage and the other for signing up for Part B or premium Part A.
For a standard U.S. trademark registration, the first required maintenance filing falls between the fifth and sixth anniversaries. Maintenance and renewal then fall between the ninth and tenth anniversaries and recur every ten years. Madrid Protocol U.S. extensions use a separate declaration and an international renewal clock.
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