{"id":296,"date":"2026-06-04T09:22:48","date_gmt":"2026-06-04T09:22:48","guid":{"rendered":"https:\/\/www.aoneoutsourcing.uk\/blog\/?p=296"},"modified":"2026-06-04T09:39:29","modified_gmt":"2026-06-04T09:39:29","slug":"uk-tax-deadlines","status":"publish","type":"post","link":"https:\/\/www.aoneoutsourcing.uk\/blog\/uk-tax-deadlines","title":{"rendered":"UK Tax Deadlines 2026: The Complete HMRC Compliance Calendar for UK Businesses"},"content":{"rendered":"\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong><em>Covers Self Assessment, Corporation Tax, VAT, PAYE, MTD ITSA, and Companies House<\/em><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Don&#8217;t worry, if you miss a tax deadline, it doesn&#8217;t mean you&#8217;re a bad business owner. It typically indicates that you were not told there are six different deadlines, each with its own deadline and penalty, and that they are unrelated to one another.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the actual issue. Businesses in the UK do not miss deadlines as they are disorganisation. They miss it because the system is complicated and most guides cover only one aspect at a time. You complete your quarterly VAT return on time and feel you are compliant \u2014 only to get a penalty notice because your corporation tax was due 3 months before your CT600 was submitted \u2014 and nobody said that.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This guide addresses that. It brings together all <a href=\"https:\/\/www.gov.uk\/government\/organisations\/hm-revenue-customs\" target=\"_blank\" rel=\"noopener\">HMRC<\/a> and Companies House duties for 2026 \u2013 clear dates, clear penalties and a practical system with no missed steps.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 is more important than most years for <strong>UK HMRC tax deadlines<\/strong>. <a href=\"https:\/\/www.gov.uk\/guidance\/sign-up-your-business-for-making-tax-digital-for-income-tax\" target=\"_blank\" rel=\"noopener\">Making Tax Digital for Income Tax<\/a> has now been rolled out for everyone earning more than \u00a350,000 a year. <a href=\"https:\/\/www.gov.uk\/file-your-company-accounts-and-tax-return\" target=\"_blank\" rel=\"noopener\">CT600 fixed penalties doubled in April<\/a>. Aside from compliance, HMRC&#8217;s late payment interest rate is 7.75% per annum, which is the real cost of unpaid tax. If you don&#8217;t already have a tax calendar for your business to check <strong>HMRC filing deadlines<\/strong>, then it&#8217;s time to create one.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The One Thing Most Guides Get Wrong<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">They treat each tax as a separate topic. In reality, your responsibilities overlap.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Corporation tax payment deadline is on 1st January.<\/li>\n\n\n\n<li>PAYE Due on the 19th\/22nd of each month.<\/li>\n\n\n\n<li>Pay VAT return 7 May.<\/li>\n\n\n\n<li>The CT600 returns will be due 31 March, 2026 (three months after the payment).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Missed the payment in January whilst waiting for the accountant to draw up accounts in March, and HMRC has been applying 7.75% interest, which is daily throughout. No notification has been sent to you.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is not a coincidence. This is what the system of things was set up to do.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Complete UK Tax Deadline Calendar 2026<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">May 2026 figures from HMRC gov.uk. The dates for paying CT600 and the <strong>corporation tax deadline in the UK<\/strong> differ depending on the accounting period end. Please check with a qualified accountant for your dates. Here is the <strong>UK tax deadlines<\/strong> calendar.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong><em>Source: HMRC gov.uk, May 2026. CT600 and corporation tax payment dates vary by accounting period end. Verify with a qualified accountant for your specific dates.<\/em><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Obligation&nbsp;<\/strong><\/td><td><strong>Deadline<\/strong><\/td><td><strong>Who It Applies To&nbsp;<\/strong><\/td><td><strong>Penalty Risk<\/strong><\/td><\/tr><tr><td>Self Assessment (Paper)<\/td><td>31 October, 2026&nbsp;<\/td><td>Individuals, sole traders, directors<\/td><td>\u00a3100 automatic<\/td><\/tr><tr><td>Self Assessment \u2014 Online<\/td><td>31 January 2027 (midnight)<\/td><td>Individuals, sole traders, directors<\/td><td>\u00a3100 + \u00a310\/day after 3 months<\/td><\/tr><tr><td>Balancing Payment (2025\/26)<\/td><td>31 January 2027<\/td><td>Individuals, sole traders, directors<\/td><td>7.75% p.a. interest from 1 Feb<\/td><\/tr><tr><td>2nd Payment on Account<\/td><td>31 July 2026<\/td><td>Self-assessment taxpayers<\/td><td>Interest from 1 August<\/td><\/tr><tr><td>Corporation Tax Payment<\/td><td>9 months + 1 day after period end<\/td><td>All limited companies (inc. dormant)<\/td><td>7.75% p.a. daily interest<\/td><\/tr><tr><td>Companies House Accounts<\/td><td>12 months after period end<\/td><td>UK limited companies<\/td><td>\u00a3200 day-one penalty<\/td><\/tr><tr><td>VAT Return \u2014 Q1 (Jan\u2013Mar)<\/td><td>7 May 2026<\/td><td>VAT-registered businesses<\/td><td>\u00a3150\u2013\u00a31,500 fine<\/td><\/tr><tr><td>VAT Return \u2014 Q2 (Apr\u2013Jun)<\/td><td>7 August 2026<\/td><td>VAT-registered businesses<\/td><td>Penalty points \u2192 \u00a3200<\/td><\/tr><tr><td>VAT Return \u2014 Q3 (Jul\u2013Sep)<\/td><td>7 November 2026<\/td><td>VAT-registered businesses<\/td><td>Penalty points accumulate<\/td><\/tr><tr><td>VAT Return \u2014 Q4 (Oct\u2013Dec)<\/td><td>7 February 2027<\/td><td>VAT-registered businesses<\/td><td>1\u20134% of late amount<\/td><\/tr><tr><td>PAYE &amp; NIC \u2014 Electronic<\/td><td>22nd of the following month<\/td><td>All UK employers<\/td><td>\u00a3300 per form, \u00a360\/day<\/td><\/tr><tr><td>PAYE &amp; NIC \u2014 Postal<\/td><td>19th of the following month<\/td><td>All UK employers<\/td><td>\u00a3300 per employee<\/td><\/tr><tr><td>P11D \u2014 Benefits in Kind<\/td><td>6 July 2026<\/td><td>Employers with benefits<\/td><td>Points-based penalty<\/td><\/tr><tr><td>P60 \u2014 Year-End Certificate<\/td><td>31 May 2026<\/td><td>All employers<\/td><td>Employer compliance action&nbsp;<\/td><\/tr><tr><td>MTD ITSA \u2014 Q1 Update<\/td><td>5 August 2026<\/td><td>Self-employed\/landlords &gt;\u00a350k income<\/td><td>Points-based penalty<\/td><\/tr><tr><td>Capital Gains (Property)<\/td><td>60 days from completion<\/td><td>Property sellers<\/td><td>Automatic penalty + interest<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Self Assessment 2026: Who Must File and What&#8217;s Actually Due<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Do you need to file?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You must file a <a href=\"https:\/\/www.aoneoutsourcing.uk\/blog\/self-assessment-tax-return-guide\">Self Assessment return<\/a> for 2025\/26 if you were any of the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><img decoding=\"async\" width=\"18.4px\" height=\"18.4px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/179e64c7-31e6-4f25-9532-dd70d5facfb8\" alt=\"unchecked\">Self-employed and earning more than \u00a31,000 a year.<\/li>\n\n\n\n<li><img decoding=\"async\" width=\"18.4px\" height=\"18.4px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/c44ae950-d066-4d3c-851f-f00ef9ffdd18\" alt=\"unchecked\">A director of a company, whether all the income is received through PAYE or not.<\/li>\n\n\n\n<li><img decoding=\"async\" width=\"18.4px\" height=\"18.4px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/88305da9-81cd-4f62-afb2-c8d33d8c8f28\" alt=\"unchecked\">A landlord whose rental income is more than \u00a32,500 a year.<\/li>\n\n\n\n<li><img decoding=\"async\" width=\"18.4px\" height=\"18.4px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/a33f0d3b-0042-4156-832b-e98afb481d3d\" alt=\"unchecked\">A person who earns more than \u00a3100,000 a year.<\/li>\n\n\n\n<li><img decoding=\"async\" width=\"18.4px\" height=\"18.4px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/00faef68-0478-41de-b3f0-3b48317ec560\" alt=\"unchecked\">A taxpayer whose investment income was more than or in addition to their regular income.<\/li>\n\n\n\n<li><img decoding=\"async\" width=\"18.4px\" height=\"18.4px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/502179d8-0d94-47f7-b94a-a18b6b635dee\" alt=\"unchecked\">Subject to High Income Child Benefit Charge (income over \u00a360,000)<\/li>\n\n\n\n<li><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/393fa370-ecdc-4c45-aece-10413b1fc2bf\" alt=\"unchecked\">If the foreign income is not taxed, it is considered to be in receipt of untaxed foreign income.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Not yet registered?<\/strong> The deadline to notify HMRC of your obligation for 2025\/26 is <strong>5 October 2026<\/strong>. Missing it adds a failure-to-notify penalty on top of any late filing penalty.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u2192 Register for Self Assessment:\u00a0<\/strong><a href=\"https:\/\/www.gov.uk\/log-in-file-self-assessment-tax-return\/register-if-youre-self-employed\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/log-in-file-self-assessment-tax-return\/register-if-youre-self-employed<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The January problem nobody explains<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The 31 January 2027 is not a single deadline. It&#8217;s three all due at once:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Make your online return for 2025\/26.<\/li>\n\n\n\n<li>Pay your 2025\/26 balancing payment<\/li>\n\n\n\n<li>Make the first instalment for 2026\/27.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">That&#8217;s the third one that trips people up. A sole trader owing \u00a38,000 for 2025\/26 also owes \u00a34,000 as a first payment on account \u2014 a total January outgoing of \u00a312,000. This cash demand cannot be reduced \u2014 both amounts are legally due on the same date.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Best practice: set aside 25\u201330% of net profit every month \u2014 not just in January.&nbsp;<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Payments on account<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Required when your Self Assessment bill exceeds more than \u00a31,000 and if it gets less than 80% is collected through PAYE. Each payment is 50% of the previous year&#8217;s net liability.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Second payment on account:<\/strong> It is on 31 July 2026<\/li>\n\n\n\n<li>If your income has fallen, apply to reduce payments on account proactively. If HMRC finds the reduction was excessive, interest applies retrospectively.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 Reduce your payments on account: <a href=\"https:\/\/www.gov.uk\/understand-self-assessment-bill\/payments-on-account\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/understand-self-assessment-bill\/payments-on-account<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Penalty structure \u2014 Self Assessment<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Trigger&nbsp;<\/strong><\/td><td><strong>Penalty&nbsp;<\/strong><\/td><\/tr><tr><td>1 Day Late&nbsp;<\/td><td>\u00a3100 automatic (even with no tax owed)<\/td><\/tr><tr><td>3 Months Late<\/td><td>\u00a310\/day for up to 90 days (max \u00a3900)<\/td><\/tr><tr><td>6 Months Late<\/td><td>5% of outstanding tax or \u00a3300, whichever is higher<\/td><\/tr><tr><td>12 Months Late&nbsp;<\/td><td>Further 5% or \u00a3300; deliberate cases up to 100% of tax due<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Checklist: What to gather before filing<\/strong><br><br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/3fe8dd7a-10a8-4cb8-a0cd-a24ce73d902d\" alt=\"unchecked\">P60 from all employments\u00a0<br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/b814d118-e603-4c09-bf43-369b76612436\" alt=\"unchecked\">Self-employment income and expenses\u00a0<br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/6ce797ef-e229-4d6e-acd5-a56b15c56a5f\" alt=\"unchecked\">Rental income statements\u00a0<br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/d78f9319-95d3-42be-a3d3-46edc3c5be7c\" alt=\"unchecked\">Bank interest and dividend certificates<br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/9cbf9074-bbe6-498d-bd5e-1f9e50f33edb\" alt=\"unchecked\">Gift Aid records<br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/1cca1909-3b82-429e-9711-e10cc8850bc2\" alt=\"unchecked\">Capital gains disposals\u00a0\u00a0<br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/39832711-8566-4180-8ef2-bd1e2de79d0d\" alt=\"unchecked\">Prior year return\u00a0<br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/ddf7fdc6-700c-4349-af4b-7ae66a62f102\" alt=\"unchecked\">Student loan details\u00a0\u00a0<br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/eec72cd8-e280-4f43-a3cb-645a5e684960\" alt=\"unchecked\">Foreign income\u00a0\u00a0<br><img decoding=\"async\" width=\"17.599999999999998px\" height=\"17.599999999999998px\" src=\"blob:https:\/\/www.aoneoutsourcing.uk\/c173bb03-c791-4c90-b3e5-36f599e65d17\" alt=\"unchecked\">Pension contributions<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Corporation Tax 2026: The Two-Deadline Trap<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>This is the single most expensive misunderstanding in UK business tax.<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Corporation tax has two completely independent deadlines. Most directors treat them as one.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Obligation&nbsp;<\/strong><\/td><td><strong>Formula<\/strong><\/td><td><strong>Example: 31 March 2025 Year-End<\/strong><\/td><\/tr><tr><td>Payment&nbsp;<\/td><td>9 months + 1 day after period end<\/td><td><br>1 January&nbsp;<\/td><\/tr><tr><td>CT 600 Filing<\/td><td>12 months after period end<\/td><td><br>31 March 2026<\/td><\/tr><tr><td>Company House Accounts&nbsp;<\/td><td>9 months after year-end<\/td><td><br>31 December 2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">You must pay three months before you file. This means you would need to estimate your liability based on draft accounts and pay it before the final numbers are ready.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What does this cost in practice?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A company has an end of year on 30 September 2025 and is due \u00a335,000 corporation tax. The CT600 is due 30 September 2026. The payment closing date was 1st July 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is when the director awaits the accountant\u2014accounts come out in August. By then, a month&#8217;s interest on <strong>\u00a335,000 at 7.75% will have been about \u00a3234 \u2013 avoidable charges.<\/strong> The fact that the accounts are \u2018nearly ready&#8217; is irrelevant to HMRC.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>CT600 penalties from April 2026<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC doubled fixed penalties for the first time since the late 1990s:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Trigger&nbsp;<\/strong><\/td><td><strong>Penalty&nbsp;<\/strong><\/td><\/tr><tr><td>Day 1 late&nbsp;<\/td><td>\u00a3200 (was \u00a3100)<\/td><\/tr><tr><td>3 months late<\/td><td>Further \u00a3200 (total \u00a3400; repeat offenders up to \u00a31,000)<\/td><\/tr><tr><td>6 months late<\/td><td>10% surcharge on unpaid tax<\/td><\/tr><tr><td>12 months late<\/td><td>Further 10% Surcharge&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>On a \u00a350,000 liability,<\/strong> cumulative penalties can exceed \u00a310,400 before interest. On a \u00a30 liability: still \u00a3200 on day one.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The dormant company trap<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Many directors believe that if their company is dormant, there is no CT600 liability. This is wrong.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A CT600 is a document that must be sent to HMRC by all UK limited companies, even those that have no income and no tax to pay. It takes only a few minutes to file a dormant CT600. Failure to file results in a \u00a3200 penalty on day one, with further penalties if it remains outstanding.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 File a CT600 online: <a href=\"https:\/\/www.gov.uk\/file-your-company-accounts-and-tax-return\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/file-your-company-accounts-and-tax-return<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Companies House vs HMRC \u2014 not the same filing<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">These are separate obligations, filed to separate portals, under separate penalty regimes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Companies House:<\/strong> Statutory annual accounts within 9 months of the year end\u2192 <a href=\"https:\/\/www.gov.uk\/file-your-confirmation-statement-with-companies-house\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/file-your-confirmation-statement-with-companies-house<\/a><\/li>\n\n\n\n<li><strong>HMRC:<\/strong> CT600 tax computation in iXBRL format, on time at the end of the year\u2192 <a href=\"https:\/\/www.gov.uk\/pay-corporation-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/pay-corporation-tax<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The<strong> Companies House filing deadline<\/strong> is different from HMRC; not filing one will not meet the other.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>VAT Deadlines and MTD Compliance 2026<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2026 quarterly deadlines<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Quarter<\/strong><\/td><td><strong>Period End<\/strong><\/td><td><strong>Submission Deadline<\/strong><\/td><\/tr><tr><td>Q1<\/td><td>31 March 2026<\/td><td>7 May 2026<\/td><\/tr><tr><td>Q2<\/td><td>30 June 2026<\/td><td>7 August 2026<\/td><\/tr><tr><td>Q3<\/td><td>30 September 2026<\/td><td>7 November 2026<\/td><\/tr><tr><td>Q4<\/td><td>31 December 2026<\/td><td>7 February 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Non-standard VAT periods (monthly, annual) have different dates. Check yours at:<a href=\"https:\/\/www.gov.uk\/vat-returns\/deadlines\" target=\"_blank\" rel=\"noopener\"> https:\/\/www.gov.uk\/vat-returns\/deadlines<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The digital link rule \u2014 where most businesses fail<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>Making Tax Digital VAT deadlines<\/strong> have been in place since 2022. Accounting software is not the only thing required.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MTD needs to be connected digitally from source to submission without interruption. No manual re-entry can be made at any stage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2713 Compliant:<\/strong> Bank feeds are direct to your software \u2192 submitted via API<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2713 Non Compliant:<\/strong> A report is downloaded, totals are then retyped into a spreadsheet and then uploaded again.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The manual re-entry clears the link. HMRC compliance reviews focus in particular on the integrity of the link throughout the process.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 Check your MTD for VAT status:<a href=\"https:\/\/www.gov.uk\/guidance\/make-sure-you-have-compatible-software-for-making-tax-digital-for-vat\" target=\"_blank\" rel=\"noopener\"> https:\/\/www.gov.uk\/guidance\/make-sure-you-have-compatible-software-for-making-tax-digital-for-vat<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Penalty points \u2014 how they stack up<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Filer Type<\/strong><\/td><td><strong>Points Before Financial Penalty<\/strong><\/td><\/tr><tr><td>Annual Filers&nbsp;<\/td><td>2 points&nbsp;<\/td><\/tr><tr><td>Quarterly Filers&nbsp;<\/td><td>4 points&nbsp;<\/td><\/tr><tr><td>Monthly Filers&nbsp;<\/td><td>5 points&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">One point is added for every late return. For every repeat late submission after the initial: \u00a3200 per late submission until a clean compliance period has been reached, which resets the counter. A quarterly filer is three late returns away from being subject to continued fines.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Common VAT errors that trigger HMRC notices<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Input VAT for block entertainment\u00a0<\/li>\n\n\n\n<li>Using the incorrect application rate on a supply<\/li>\n\n\n\n<li>Manually entering the digital link<\/li>\n\n\n\n<li>Failing to register after exceeding the \u00a390,000 threshold<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Failure to properly manage VAT accounting for imports (post-Brexit).<\/li>\n\n\n\n<li>Unsuccessfully allocating partial exemption apportionment<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The last two are often the basis for full compliance enquiries, rather than penalties.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Making Tax Digital for Income Tax (MTD ITSA) \u2014 Live from April 2026<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Who is in scope right now<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">MTD ITSA will be compulsory for anyone with combined self-employment and <strong>property income over \u00a350,000 on their 2024\/25 Self Assessment return from 6 April 2026.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The annual return is substituted with:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4 quarterly updates (income &amp; expenses) sent electronically.<\/li>\n\n\n\n<li>An end-of-period statement<\/li>\n\n\n\n<li>A final declaration<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">They must be submitted via the software that HMRC has approved. The Portal does not work with HMRC.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 Find compatible MTD ITSA software:<a href=\"https:\/\/www.gov.uk\/guidance\/find-software-thats-compatible-with-making-tax-digital-for-income-tax\" target=\"_blank\" rel=\"noopener\"> https:\/\/www.gov.uk\/guidance\/find-software-thats-compatible-with-making-tax-digital-for-income-tax<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2026 quarterly update deadlines<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Quarter&nbsp;<\/strong><\/td><td><strong>Period&nbsp;<\/strong><\/td><td><strong>Deadline<\/strong><\/td><\/tr><tr><td>Q1<\/td><td>April-June 2026<\/td><td>5 August 2026<\/td><\/tr><tr><td>Q2<\/td><td>July-September 2026<\/td><td>5 November 2026<\/td><\/tr><tr><td>Q3<\/td><td>October- December 2026<\/td><td>5 February 2027<\/td><\/tr><tr><td>Q4<\/td><td>January- March 2027<\/td><td>5 May 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>If your qualifying income was above \u00a350,000 on your 2024\/25 return and you have not started quarterly submissions, you are already late.<\/strong> The Q1 deadline was 5 August 2026. Seek advice from a qualified accountant immediately.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Upcoming threshold changes<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Date&nbsp;<\/strong><\/td><td><strong>Income Threshold<\/strong><\/td><\/tr><tr><td>April 2026(Now)<\/td><td>\u00a350,000<\/td><\/tr><tr><td>April 2027<\/td><td>\u00a330,000<\/td><\/tr><tr><td>April 2028<\/td><td>\u00a320,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC estimates 42% of all self-employed UK taxpayers will be within MTD by 2028.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The Hidden Costs: Interest, Non-Deductibility, and Director Liability<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Daily interest \u2014 no notification sent<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC charges 7.75% per annum from the day after your deadline. No warning letter. No grace period.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Amount Outstanding<\/strong><\/td><td><strong>Daily Charge&nbsp;<\/strong><\/td><td><strong>After 90 Days&nbsp;<\/strong><\/td><\/tr><tr><td>\u00a310,000<\/td><td>\u00a32.12\/day<\/td><td>~\u00a3191<\/td><\/tr><tr><td>\u00a350,000<\/td><td>\u00a310.62\/day<\/td><td>~\u00a3955<\/td><\/tr><tr><td>\u00a3100,000<\/td><td>\u00a321.23\/day<\/td><td>~\u00a31,911<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">You won&#8217;t know the total until you&#8217;ve paid in full and HMRC has issued the interest notice with payment confirmation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Penalties are never tax-deductible<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">All HMRC penalties (file, payment, surcharge, and daily) are specifically disallowed as a business expense. There is no cost saving because a penalty fee of \u00a3500 is charged to your business, and you need to pay \u00a3500.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Director&#8217;s personal liability<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The powers of the Finance Act allow HMRC to seek the director&#8217;s personal liability in cases of deliberate non-compliance and in cases where the company has been wound up, for example, with outstanding tax liabilities where HMRC could have known that were due.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">New enforcement powers post-2020 have seen directors of companies in administration or liquidation investigated for personal recovery action when companies have not had PAYE running.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What compounding looks like in practice<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A sole trader with a combined income of \u00a365,000:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Misses MTD ITSA Q1 submission: -1 point<\/li>\n\n\n\n<li>Misses Q2 \u2192 2 points<\/li>\n\n\n\n<li>Late returns of VAT more than three days: 1 point<\/li>\n\n\n\n<li>Late balancing payment of \u00a312,000 in January \u2192 ~\u00a3100 in HMRC interest\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">None of these are tax-deductible. Every one of them could have been prevented with a <strong>UK tax deadlines <\/strong>calendar and a standing order.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to Build a Tax Calendar That Actually Works<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Those businesses that always follow uk tax deadlines and manage to avoid penalties are not necessarily more organised than others. They have improved infrastructure.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Map every obligation on 6 April.<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Make a list of all the tax deadlines for the next year. Give them a name: give one a named person for each. Tasks are forgotten if no one is assigned to them.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Set two alerts: 30 days and 7 days before every deadline.<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The 30-day warning activates preparations. It takes 7 days to be alerted, so everything should be ready to submit. If it&#8217;s not at 7 days, then it&#8217;s a problem, not a deadline.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Close your books monthly, not quarterly.<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Monthly reconciliation is not a problem anymore: VAT returns are hours long. This will keep your estimate of corporation tax up to date. You don&#8217;t panic and stop filing.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Separate the CT600 payment and filing into two calendar events.<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"> They&#8217;re not the same deadline. There is no connection between them. Mark them in isolation, using a different preparation step.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><br>5. Use MTD-compatible software as your single source of truth.<\/strong>\u00a0<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Xero, QuickBooks, Sage, and FreeAgent all maintain digital links natively. Manual re-entry is the fastest route to a compliance failure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 HMRC list of approved MTD software:<a href=\"https:\/\/www.gov.uk\/guidance\/sign-up-your-business-for-making-tax-digital-for-income-tax\" target=\"_blank\" rel=\"noopener\"> https:\/\/www.gov.uk\/guidance\/sign-up-your-business-for-making-tax-digital-for-income-tax<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. File six weeks early. Pay on time.<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The deadline is NOT a target date; it is a safety net. Errors can be corrected for the CT600 early correction. VAT paid two weeks late, at the end of the quarter, is never technical but financial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>How serious accountants actually work:<\/strong> There&#8217;s no deadline on the deadline day. 6 to 8 weeks early for returns to CT600. Self-assessments are submitted in October, if possible. VAT returns are filed within 2 weeks of the end of each quarter. When you have a deadline to meet, there is the possibility of a penalty if there are disruptions. When it&#8217;s your safety net, things are kept manageable. Enter all obligations on 6 April.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What to Do If You Cannot Pay on Time<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Contact HMRC in advance of the deadline, not after.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Time to Pay (TTP) arrangements<\/strong> enable eligible taxpayers to spread liabilities over time. If your debt is under \u00a330,000, then you can apply for a Self Assessment debt online, instead of calling HMRC within the 60-day period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Interest continues to run throughout TTP. However, penalty payments can be suspended during the arrangement period \u2014 a much better deal than paying the penalty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 Set up a Time to Pay arrangement: <a href=\"https:\/\/www.gov.uk\/difficulties-paying-hmrc\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/difficulties-paying-hmrc<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\u2192 Self Assessment TTP (under \u00a330k): <a href=\"https:\/\/www.gov.uk\/pay-self-assessment-tax-bill\/pay-in-instalments\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/pay-self-assessment-tax-bill\/pay-in-instalments<\/a>(online) Contact HMRC <strong>before<\/strong> the deadline \u2014 not after.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Can You Appeal an HMRC Penalty?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes \u2014 but on very restricted grounds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Accepted:<\/strong> Serious illness or bereavement, or genuine failure of the HMRC system at the time of submission, are considered as a good cause.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Not accepted: <\/strong>using a third party (accountant\/Bookkeeper), if unaware of the deadline, busy, or cash flow issues.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Appeals must be made in writing within 30 days of the penalty notice and in support of the appeal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 Appeal a Self Assessment penalty:<a href=\"https:\/\/www.gov.uk\/appeal-tax-penalty\" target=\"_blank\" rel=\"noopener\"> https:\/\/www.gov.uk\/appeal-tax-penalty<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Frequently Asked Questions<\/strong><\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Q: 1 What is the Self Assessment filing deadline for 2025\/26?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Paper: 31 October 2026. Online: 31st January at midnight 2027. Tax owed (balance to be paid plus first payment on account) is also due 31 January 2027.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Q2: When is corporation tax due for a 31 March 2025 year-end?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The payment was due on 1 January 2026. <strong>CT600 filing deadline<\/strong> was due 31 March 2026. They&#8217;re all independent \u2014 timely payments do not equal timely filing.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Q3: What are the CT600 penalties in 2026?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a3200 on day one (from 20th April 2026) and again in three months, capped at \u00a3200 at six months and 10% at twelve months if tax is not paid. Affects dormant companies with no tax liability.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Q4: Does MTD ITSA apply to me?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Yes \u2014 If the total of all your self-employment and property income is over \u00a350,000 on your 2024\/25 return, it will be after 6 April 2026. The deadline for Q1 was 5 August 2026. If you haven&#8217;t started, get help right away.<strong>\u00a0<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Q5: What is HMRC&#8217;s late payment interest rate?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">7.75% APR (as of January 2026), paid daily. On \u00a350,000 outstanding, that is \u00a310.62 per day.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Q6: Do I need to file a CT600 if my company is dormant?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. HMRC needs to receive a CT600 from every limited company in the UK, including dormant companies with no income and no tax to pay. The penalty for not filing is \u00a3200 from day one.<strong>\u00a0<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Q7: What VAT rate applies to my business?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Standard rate: 20%. Reduced rate: 5%. There are categories of zero-rated and exempted supplies \u2014 refer to the type of your supply at:<strong>\u00a0<\/strong><a href=\"https:\/\/www.gov.uk\/guidance\/rates-of-vat-on-different-goods-and-services\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/guidance\/rates-of-vat-on-different-goods-and-services<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Key HMRC and Companies House URLs for 2026<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Task&nbsp;<\/strong><\/td><td><strong>URL<\/strong><\/td><\/tr><tr><td>File Self Assessment online<\/td><td>https:\/\/www.gov.uk\/log-in-file-self-assessment-tax-return<\/td><\/tr><tr><td>Pay Self Assessment<\/td><td>https:\/\/www.gov.uk\/pay-self-assessment-tax-bill<\/td><\/tr><tr><td>Register for Self Assessment<\/td><td>https:\/\/www.gov.uk\/register-for-self-assessment<\/td><\/tr><tr><td>Pay corporation tax<\/td><td>https:\/\/www.gov.uk\/pay-corporation-tax<\/td><\/tr><tr><td>File CT600 and Companies House accounts<\/td><td>https:\/\/www.gov.uk\/file-your-company-accounts-and-tax-return<\/td><\/tr><tr><td>File Companies House accounts separately<\/td><td>https:\/\/www.gov.uk\/file-your-confirmation-statement-with-companies-house<\/td><\/tr><tr><td>VAT return deadlines<\/td><td>https:\/\/www.gov.uk\/vat-returns\/deadlines<\/td><\/tr><tr><td>MTD for VAT<\/td><td>https:\/\/www.gov.uk\/guidance\/making-tax-digital-for-vat<\/td><\/tr><tr><td>MTD ITSA software<\/td><td>https:\/\/www.gov.uk\/guidance\/find-software-thats-compatible-with-making-tax-digital-for-income-tax<\/td><\/tr><tr><td>Appeal a penalty<\/td><td>https:\/\/www.gov.uk\/appeal-tax-penalty<\/td><\/tr><tr><td>Time to Pay arrangement<\/td><td>https:\/\/www.gov.uk\/difficulties-paying-hmrc<\/td><\/tr><tr><td>PAYE and payroll<\/td><td>https:\/\/www.gov.uk\/running-payroll<\/td><\/tr><tr><td>P11D filing<\/td><td>https:\/\/www.gov.uk\/employer-reporting-expenses-benefits<\/td><\/tr><tr><td>Capital Gains Tax<\/td><td>https:\/\/www.gov.uk\/report-and-pay-your-capital-gains-tax<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sources<\/strong>: Companies House, HMRC gov.uk (May 2026), and CT600 fines advice (April 2026 update). A trained accountant should always confirm deadlines that are dependent on your accounting period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Covers Self Assessment, Corporation Tax, VAT, PAYE, MTD ITSA, and Companies House Don&#8217;t worry, if you miss a tax deadline, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":297,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[61],"tags":[63,62,64],"class_list":["post-296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-hmrc-tax-deadlines","tag-tax-deadlines","tag-uk-tax-deadlines"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/posts\/296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/comments?post=296"}],"version-history":[{"count":1,"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/posts\/296\/revisions"}],"predecessor-version":[{"id":298,"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/posts\/296\/revisions\/298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/media\/297"}],"wp:attachment":[{"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/media?parent=296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/categories?post=296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.aoneoutsourcing.uk\/blog\/wp-json\/wp\/v2\/tags?post=296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}