Updated June 1, 2026 · UK Tax Guide

All Types of Taxes in the UK: Complete 2026–27 Guide with Due Dates

The UK tax system includes personal taxes, payroll taxes, company taxes, VAT, property taxes, devolved Scottish and Welsh taxes, Northern Ireland rates, excise duties, environmental taxes, gambling duties, import duties and newer taxes such as Multinational Top-up Tax. For 2026–27, the key dates to know are 6 April 2026 for the new tax year and MTD for Income Tax’s first wave, 31 October 2026 for paper Self Assessment returns, 31 January 2027 for online Self Assessment and balancing payments, recurring VAT deadlines one month and 7 days after VAT periods, and Corporation Tax payment normally 9 months and 1 day after a company accounting period.

6 Apr 2026 2026–27 UK tax year begins; MTD for Income Tax starts for many £50k+ landlords and sole traders.

31 Jan 2027 Online Self Assessment filing, balancing payment and first payment on account deadline.

1 month + 7 days Usual VAT return and payment deadline after a VAT accounting period.

4 nations England, Scotland, Wales and Northern Ireland differ for property and local taxes.

Quick Answer: What Taxes Exist in the UK?

The main UK taxes are Income Tax, National Insurance, VAT, Corporation Tax, Capital Gains Tax, Inheritance Tax, Council Tax, business rates, property transaction taxes, customs duties, fuel duty, alcohol duty, tobacco duty, Air Passenger Duty, Insurance Premium Tax, environmental taxes and gambling duties. Scotland and Wales replace some UK property/environment taxes with devolved equivalents such as LBTT, Scottish Landfill Tax, Scottish Aggregates Tax, LTT and Welsh Landfill Disposals Tax. Northern Ireland uses domestic and non-domestic rates instead of the same Council Tax framework used in Great Britain.

For beginners

Start with the tax map, quick answer, summary table and FAQ. These explain what each tax is for and who normally pays it.

For taxpayers

Use the deadline calendar for Self Assessment, VAT, PAYE, CGT, SDLT, ATED, P11D, Corporation Tax and MTD reminders.

For businesses

Use the formulas and date-pattern tables to separate VAT, PAYE, CIS, Corporation Tax, business rates, import duties and employer obligations.

Who wrote this? This guide was prepared for RevisionTown’s finance and education readers using official UK government, HMRC, Revenue Scotland, Welsh Revenue Authority, Finance NI and CalculatorWallah references. Why it exists: to turn scattered tax rules into a single, practical UK tax reference. How it was created: every key deadline and rate pattern was checked against official or authoritative source pages listed at the end.

How the UK Tax System Is Organized

The UK tax system is not one flat list. Some taxes are UK-wide, some are devolved, some are local, and some are triggered only by a transaction such as buying property, selling shares, importing goods or paying employees. The easiest way to understand it is to separate taxes by taxpayer type and government level.

Complete List of All Major Tax Types in the UK

The following table is built as a practical master list. It includes UK-wide taxes, devolved taxes, local taxes, business taxes, payroll systems, transaction taxes, environmental levies and legacy/replaced taxes that matter for historical or exam-style content.

No.	Tax / charge	Category	Who deals with it?	Typical deadline or trigger	Key point
1	Income Tax	Personal tax	Employees, pensioners, landlords, sole traders and investors.	PAYE during year or Self Assessment by 31 Jan online.	Charged on taxable income after allowances and reliefs.
2	Scottish Income Tax	Devolved personal tax	Scottish taxpayers on non-savings, non-dividend income.	PAYE or Self Assessment cycle.	Scottish rates and bands differ from England/Northern Ireland.
3	Welsh Rates of Income Tax	Devolved personal tax	Welsh taxpayers on non-savings, non-dividend income.	PAYE or Self Assessment cycle.	Welsh rates sit within the UK Income Tax framework.
4	National Insurance Contributions	Payroll/social contribution	Employees, employers and self-employed people.	PAYE monthly/quarterly; self-employed via Self Assessment.	Not called Income Tax, but it is one of the biggest payroll tax costs.
5	Capital Gains Tax	Personal/trust tax	Individuals, trustees and personal representatives selling chargeable assets.	UK residential property: 60 days. Other gains: by Self Assessment or real-time service.	Annual exempt amount for 2026–27 remains £3,000 for individuals.
6	Inheritance Tax	Estate/gift tax	Estates, some trusts and some lifetime gifts.	Usually end of sixth month after death or chargeable event.	Often due before probate/confirmation can be completed.
7	High Income Child Benefit Charge	Personal tax charge	Higher-income households receiving Child Benefit.	Self Assessment cycle.	Often missed by PAYE employees who do not usually file tax returns.
8	Dividend tax	Income tax component	Shareholders and company owner-directors.	PAYE coding, Self Assessment or dividend reporting.	Uses dividend rates and allowance rules.
9	Savings income tax	Income tax component	Savers earning bank interest or bond interest.	PAYE coding or Self Assessment.	Personal Savings Allowance and starting rate can change the result.
10	Property income tax	Income tax component	Landlords and property businesses.	Self Assessment; MTD applies to many from 2026/2027/2028 waves.	Finance cost relief and property loss rules matter.
11	Pension tax charges	Personal pension tax	Pension savers exceeding rules or taking special pension payments.	Annual return or pension scheme reporting.	Includes Annual Allowance, MPAA and overseas transfer charge-type issues.
12	VAT	Indirect tax	VAT-registered businesses and consumers indirectly.	Usually 1 calendar month and 7 days after VAT period end.	Standard rate 20%, reduced rate 5%, zero rate 0%.
13	Import VAT	Import tax	Importers.	At import or through postponed VAT accounting.	Separate from customs duty but often arises on the same goods.
14	Customs Duty	Import tax	Importers.	At import declaration/clearance.	Rate depends on commodity code, customs value and origin.
15	Corporation Tax	Company tax	UK companies and some non-resident companies with UK taxable profits.	Payment usually 9 months and 1 day after accounting period; return 12 months after.	2026 main rate 25%; small profits rate 19% for companies under £50,000 profits.
16	Corporation Tax ring fence supplementary charge	Oil and gas business tax	Ring fence oil and gas companies.	Corporation Tax cycle.	Special rules for UK oil and gas profits.
17	Bank Levy	Financial-sector tax	Certain banks and banking groups.	Company/group reporting cycle.	Special levy on bank balance sheets.
18	Bank Corporation Tax Surcharge	Financial-sector tax	Banking companies.	Corporation Tax cycle.	Additional surcharge on banking profits.
19	Digital Services Tax	Digital business tax	Large digital groups with UK digital services revenue.	Annual DST return/payment cycle.	Applies to search engines, social media services and online marketplaces where thresholds are met.
20	Diverted Profits Tax	Anti-avoidance business tax	Multinationals with profit-diversion arrangements.	DPT-specific notification and charging process.	Designed to counter artificial diversion of UK profits.
21	Multinational Top-up Tax	Pillar Two tax	Large multinational groups.	Group filing/payment cycle.	UK implementation of global minimum tax rules.
22	Domestic Top-up Tax	Pillar Two tax	Large UK or multinational groups.	Group filing/payment cycle.	UK qualifying domestic minimum top-up tax.
23	Residential Property Developer Tax	Property developer tax	Large residential property developers.	Corporation Tax-style cycle.	Applies to certain residential development profits.
24	Energy Profits Levy	Energy sector tax	Oil and gas producers.	Corporation Tax/payment cycle.	Additional levy on exceptional oil and gas profits.
25	Electricity Generator Levy	Energy sector tax	Certain electricity generators.	Company reporting cycle.	Targets exceptional receipts from electricity generation.
26	PAYE Income Tax withholding	Employer withholding	Employers and employees.	FPS on/before payday; payment generally 22nd electronically or 19th by post.	Collects Income Tax from wages and pensions during the year.
27	Employer National Insurance	Payroll tax cost	Employers.	PAYE payment cycle.	Employer-side payroll cost separate from employee NICs.
28	Class 1A NIC	Benefits payroll tax	Employers providing taxable benefits.	P11D/P11D(b) by 6 July; payment 22 July electronically.	Applies to many taxable benefits and expenses.
29	Class 1B NIC	PAYE Settlement Agreement tax cost	Employers with PSAs.	Apply by 5 July, calculation by 31 July, payment 22 October electronically.	Used for minor, irregular or impracticable benefits.
30	Apprenticeship Levy	Employer levy	Large employers with pay bill over threshold.	PAYE cycle.	Funds apprenticeship training.
31	Construction Industry Scheme deductions	Construction withholding	Contractors paying subcontractors.	Monthly return by 19th; payment by 22nd electronically.	Not a separate final tax; it withholds tax from construction payments.
32	Stamp Duty Land Tax	Property transaction tax	Buyers in England and Northern Ireland.	Return and payment within 14 days of effective date.	Does not apply in Scotland or Wales.
33	Land and Buildings Transaction Tax	Scottish property tax	Property buyers in Scotland.	Return/payment generally within 30 days.	Replaces SDLT in Scotland.
34	Land Transaction Tax	Welsh property tax	Property buyers in Wales.	Return/payment within 30 days from day after effective date.	Replaces SDLT in Wales.
35	Annual Tax on Enveloped Dwellings	Property holding tax	Companies and other non-natural persons holding high-value UK residential property.	Usually 30 April for property within scope on 1 April.	Reliefs may apply, but relief claims may still need returns.
36	Stamp Duty on shares	Share transaction tax	Paper share transfer buyers.	Usually within 30 days of signing/execution.	Applies mainly to paper stock transfer forms.
37	Stamp Duty Reserve Tax	Share transaction tax	Electronic securities buyers and certain off-market transfers.	CREST-style cases often 14 days; some off-market cases 7th of next month.	Applies to many electronic share transactions.
38	Council Tax	Local domestic property tax	Residential occupiers/owners in England, Scotland and Wales.	Local council bill schedule, often 10 monthly instalments.	Based on domestic property bands and local rates.
39	Domestic rates	Northern Ireland property tax	Residential property occupiers/owners in Northern Ireland.	NI rates bill schedule.	Northern Ireland uses rates rather than Council Tax.
40	Business rates / non-domestic rates	Local business property tax	Businesses using shops, offices, warehouses, factories and other non-domestic property.	Local authority/valuation schedule.	Applies across the UK with nation-specific systems.
41	Community Infrastructure Levy	Development charge	Developers in charging authority areas.	Development/commencement trigger.	Funds local infrastructure.
42	Fuel Duty	Excise duty	Fuel producers, suppliers and consumers indirectly.	Duty point/product release.	Applied to petrol, diesel and hydrocarbon oils.
43	Alcohol Duty	Excise duty	Alcohol producers, importers and consumers indirectly.	Duty point/product release.	Applies to beer, cider, wine, spirits and other alcohol products.
44	Tobacco Duty	Excise duty	Tobacco manufacturers/importers and consumers indirectly.	Duty point/product release.	Applies to cigarettes, cigars and hand-rolling tobacco.
45	Air Passenger Duty	Travel duty	Airlines and passengers indirectly.	Air travel accounting period.	Applies to chargeable passenger flights departing UK airports.
46	Vehicle Excise Duty	Vehicle tax	Vehicle keepers.	Vehicle licensing/renewal.	Often called road tax, though it is not a direct road-use fee.
47	HGV Levy	Vehicle levy	Heavy goods vehicles.	Vehicle/road-use cycle.	Rates updated for 2026–27 under Budget measures.
48	Insurance Premium Tax	Insurance tax	Insurance providers and policyholders indirectly.	Insurer return cycle.	Charged on many insurance premiums.
49	Soft Drinks Industry Levy	Product levy	Soft drink manufacturers/importers.	Quarterly/return cycle.	Based on added sugar concentration.
50	Plastic Packaging Tax	Environmental tax	Plastic packaging manufacturers/importers.	Quarterly return/payment cycle.	Applies where recycled plastic content rules are not met.
51	Climate Change Levy	Environmental/energy tax	Businesses using taxable energy supplies.	Supplier accounting cycle.	Applies to electricity, gas, LPG and solid fuels used by businesses.
52	Carbon Price Support	Energy/environment tax	Fossil fuels used in electricity generation.	Fuel/duty reporting cycle.	Supports carbon pricing in power generation.
53	Landfill Tax	Environmental tax	Landfill site operators in England and Northern Ireland.	Quarterly return/payment cycle.	Scotland and Wales use devolved landfill taxes.
54	Scottish Landfill Tax	Scottish environmental tax	Scottish landfill operators.	Revenue Scotland return cycle.	Devolved replacement for UK Landfill Tax in Scotland.
55	Welsh Landfill Disposals Tax	Welsh environmental tax	Welsh landfill site operators.	Welsh Revenue Authority return cycle.	Devolved replacement for UK Landfill Tax in Wales.
56	Aggregates Levy	Environmental/resource tax	Businesses commercially exploiting aggregates in England, Wales and Northern Ireland.	Registration/return cycle.	Scotland replaced UK Aggregates Levy with Scottish Aggregates Tax from 1 April 2026.
57	Scottish Aggregates Tax	Scottish devolved tax	Businesses commercially exploiting aggregates in Scotland.	From 1 April 2026.	2026–27 rate announced at £2.16 per tonne of taxable material.
58	Gambling duties	Excise/gambling taxes	Bookmakers, casinos, bingo operators, gaming machine operators and remote gaming operators.	Duty-specific return cycles.	Includes General Betting Duty, Pool Betting Duty, Remote Gaming Duty, Gaming Duty, Bingo Duty, Machine Games Duty and Lottery Duty.
59	Economic Crime Levy	AML-supervised business levy	Businesses supervised for anti-money laundering purposes.	Annual levy return/payment cycle.	Applies only where size and supervision conditions are met.
60	Welsh Visitor Levy	Devolved visitor accommodation tax	Visitor accommodation providers in Welsh council areas that adopt it.	Registration from autumn 2026; earliest introduction April 2027.	Local councils can choose whether to introduce it.
61	Legacy/replaced taxes	Historical taxes	Researchers and students.	No current ordinary filing cycle.	Includes Poll Tax, Purchase Tax, Window Tax, Hearth Tax, old Stamp Duty systems, old landfill/aggregates systems and abolished Lifetime Allowance Charge.

UK Tax Dates Calendar 2026–2027

This calendar focuses on important 2026–27 dates and recurring tax deadlines. Some dates are fixed; others depend on your VAT quarter, company accounting period, property completion date, import event or local council bill.

Date	Status	Tax / event	Who should care?	What is due or changing?
1 April 2026	Checking	Scottish Aggregates Tax, ATED period, VED/HGV changes	Scottish aggregate operators, companies holding enveloped dwellings, vehicle keepers	Scottish Aggregates Tax starts. ATED chargeable period begins. 2026 vehicle-duty/HGV levy rate updates apply.
5 April 2026	Checking	2025–26 tax year ends	Individuals, employers, landlords, sole traders	Final day of the 2025–26 UK tax year. Collect income, expense, pension, charity, CGT and payroll records.
6 April 2026	Checking	2026–27 tax year and MTD for Income Tax first wave	Individuals, landlords, sole traders, employers	New tax year begins. MTD for Income Tax starts for taxpayers with qualifying income over £50,000 based on HMRC tests. Carried interest moves into the Income Tax framework.
30 April 2026	Checking	ATED annual return/payment	Companies and non-natural persons holding UK dwellings within ATED on 1 April	ATED return and payment normally due by 30 April for the 2026–27 chargeable period.
31 May 2026	Checking	P60 deadline	Employers	Employers normally give employees a P60 for the previous tax year by 31 May.
19th each month	Checking	PAYE/CIS post deadline; EPS/CIS return deadline	Employers and CIS contractors	Postal PAYE/CIS payments must arrive by the 19th. CIS monthly returns are due by the 19th after the tax month. EPS reductions generally due by the 19th.
22nd each month	Checking	PAYE/CIS electronic payment deadline	Employers and CIS contractors	Electronic PAYE, NIC and CIS payments generally due by the 22nd of the next tax month.
5 July 2026	Checking	PAYE Settlement Agreement application	Employers using PSA	Deadline to apply for a PSA for the 2025–26 tax year.
6 July 2026	Checking	P11D, P11D(b), Class 1A NIC reporting	Employers providing benefits and expenses	Report expenses and benefits, give employees copies and report Class 1A NIC owed.
22 July 2026	Checking	Class 1A NIC electronic payment	Employers	Class 1A NIC on benefits due electronically; 19 July if paying by cheque/post.
31 July 2026	Checking	Self Assessment second payment on account; PSA calculation	Self Assessment taxpayers and employers with PSA	Second payment on account for 2025–26. Employers should send PSA calculations by 31 July.
7 August 2026	Checking	MTD for Income Tax Q1 update	First-wave MTD Income Tax taxpayers	Quarterly update deadline for 6 April to 5 July 2026 period.
5 October 2026	Checking	Register for Self Assessment	New Self Assessment taxpayers	Tell HMRC if you need to complete a 2025–26 tax return and were not already registered or active.
22 October 2026	Checking	PSA tax and Class 1B NIC electronic payment	Employers with PAYE Settlement Agreements	Pay PSA tax and Class 1B NIC electronically; 19 October if paying by post.
31 October 2026	Checking	Paper Self Assessment deadline	Individuals filing paper returns	HMRC must receive 2025–26 paper Self Assessment tax returns by this date.
7 November 2026	Checking	MTD for Income Tax Q2 update	First-wave MTD Income Tax taxpayers	Quarterly update deadline for 6 July to 5 October 2026 period.
30 December 2026	Checking	Self Assessment coding-out deadline	Online Self Assessment taxpayers	Submit online return by this date if you want HMRC to collect eligible tax through your tax code.
31 December 2026	Checking	Real-time CGT reporting for non-property gains	Taxpayers reporting certain non-property capital gains through HMRC’s real-time service	For gains made in 2025–26, HMRC’s real-time CGT service reporting deadline is 31 December 2026, with payment by 31 January 2027.
31 January 2027	Checking	Online Self Assessment, balancing payment, first payment on account	Self Assessment taxpayers	Online 2025–26 return due. Pay balancing tax for 2025–26 and first payment on account for 2026–27.
7 February 2027	Checking	MTD for Income Tax Q3 update	First-wave MTD Income Tax taxpayers	Quarterly update deadline for 6 October 2026 to 5 January 2027 period.
1 April 2027	Checking	Welsh Visitor Levy earliest start; PPT mass balance approach; APD 2027–28 rates	Welsh accommodation providers, plastic packaging businesses, airlines	Earliest possible date for Welsh councils to introduce visitor levy. Plastic Packaging Tax mass balance measure and APD 2027–28 rate changes also begin.
5 April 2027	Checking	2026–27 tax year ends	Individuals, employers, landlords and sole traders	End of 2026–27 tax year. Finalise records for Self Assessment, payroll, CGT, pensions and MTD.
7 May 2027	Checking	MTD for Income Tax Q4 update	First-wave MTD Income Tax taxpayers	Quarterly update deadline for 6 January to 5 April 2027 period.
31 July 2027	Checking	Self Assessment second payment on account	Self Assessment taxpayers	Second payment on account for 2026–27 tax year.
31 January 2028	Checking	First MTD final declaration / 2026–27 Self Assessment deadline	MTD first-wave taxpayers and Self Assessment taxpayers	First MTD finalisation for 2026–27 and ordinary 2026–27 Self Assessment online filing/payment deadline.

The table is a planning guide. HMRC dates can change for weekends, bank holidays, notices to file, unusual accounting periods, tax-agent arrangements, large-company instalments, insolvency, deceased estates and local authority billing calendars.

Deadline Patterns by UK Tax Type

Some taxes have fixed national dates. Others are triggered by a transaction or by your own accounting period. This table prevents the common mistake of assuming every tax follows the 31 January Self Assessment deadline.

Tax / obligation	Normal deadline pattern	Common mistake to avoid
Self Assessment	5 October register, 31 October paper, 30 December coding-out, 31 January online and payment, 31 July second payment on account.	Thinking the 31 January online deadline also applies to paper returns.
MTD for Income Tax	Quarterly updates due 7 August, 7 November, 7 February and 7 May for standard tax-year quarters.	Waiting until January when quarterly digital updates are already required.
VAT	Usually one calendar month and 7 days after VAT period end.	Assuming all VAT quarters end in March, June, September and December.
VAT Annual Accounting	Usually 2 months after the annual VAT accounting year.	Confusing annual accounting with ordinary quarterly VAT returns.
Corporation Tax payment	Usually 9 months and 1 day after accounting period end for companies below large-company instalment rules.	Confusing payment date with Company Tax Return filing date.
Company Tax Return	Usually 12 months after accounting period end.	Missing payment because the return is due later than the tax bill.
Large company Corporation Tax instalments	Quarterly instalments based on accounting period; for 12 months, first is 6 months and 13 days after first day.	Using small-company payment timing when profits trigger instalments.
PAYE/NIC	Generally 22nd electronically or 19th by post after the tax month; quarterly for eligible small remitters.	Sending payroll reports but forgetting payment timing.
CIS	Monthly return by 19th and payment by 22nd electronically.	Treating CIS as a year-end-only issue.
P11D/Class 1A NIC	Report by 6 July; Class 1A NIC payment by 22 July electronically.	Missing benefits reporting after the payroll year ends.
CGT on UK residential property	Report and pay within 60 days of completion.	Waiting until Self Assessment in January.
Other CGT through real-time service	Report by 31 December after tax year, pay by 31 January.	Assuming all CGT has the same 60-day rule.
Inheritance Tax	Usually by the end of the sixth month after death or relevant trust event.	Waiting until probate completes before arranging funds.
SDLT	England/Northern Ireland: return and payment within 14 days of effective date.	Using the old 30-day SDLT memory.
LBTT	Scotland: generally within 30 days of effective date.	Applying SDLT deadlines to Scottish property.
LTT	Wales: within 30 days from the day after effective date.	Applying SDLT deadlines to Welsh property.
Stamp Duty on shares	Usually within 30 days of signed/dated stock transfer document.	Confusing paper Stamp Duty with SDRT.
SDRT	CREST-type cases generally 14 days; some off-market cases by 7th of following month.	Using the paper Stamp Duty deadline for electronic transactions.
ATED	Usually 30 April if within charge on 1 April; 30 days for many acquisitions; 90 days for newly built dwellings.	Forgetting relief declarations where relief applies.
Council Tax and business rates	Local authority bill schedule.	Assuming one national payment date.
Excise/environmental taxes	Duty-specific period or product-release point.	Assuming all excise taxes are annual.

Important UK Tax Formulas

These formulas are simplified for education and planning. Real UK tax calculations depend on residence, domicile, Scottish/Welsh status, allowances, reliefs, associated companies, transaction type, VAT status, exemptions and HMRC guidance.

Taxable income

\[ \text{Taxable Income} = \text{Total Income} - \text{Allowances} - \text{Reliefs} \]

Progressive Income Tax

\[ \text{Income Tax} = \sum_{i=1}^{n}\left(\min(\max(T-L_i,0),U_i-L_i)\times r_i\right) \]

\(T\) is taxable income, \(L_i\) and \(U_i\) are the band limits, and \(r_i\) is the rate for the band.

VAT on a VAT-exclusive price

\[ \text{VAT} = \text{Net Price} \times 20\% \]

\[ \text{Gross Price} = \text{Net Price} + \text{VAT} \]

Reverse VAT from a VAT-inclusive price

\[ \text{VAT} = \text{Gross Price} \times \frac{20}{120} \]

\[ \text{Net Price} = \text{Gross Price} - \text{VAT} \]

Net VAT payable

\[ \text{Net VAT Payable} = \text{Output VAT} - \text{Recoverable Input VAT} \]

Corporation Tax estimate

\[ \text{CT} \approx \text{Taxable Profits} \times \text{Applicable CT Rate} \]

For 2026, small profits rate is 19% under £50,000 and main rate is 25% above £250,000, with marginal relief between those limits.

Capital gain

\[ \text{Capital Gain} = \text{Disposal Proceeds} - \text{Allowable Cost} - \text{Allowable Disposal Costs} \]

\[ \text{Taxable Gain} = \text{Capital Gain} - \text{Annual Exempt Amount} - \text{Allowable Losses} \]

Self Assessment payments on account

\[ \text{Each Payment on Account} = \frac{\text{Previous Year's Relevant Tax Bill}}{2} \]

Payroll remittance

\[ \text{PAYE Bill} = \text{Income Tax Withheld} + \text{Employee NIC} + \text{Employer NIC} + \text{CIS Deductions} \]

SDLT / LBTT / LTT

\[ \text{Property Transaction Tax} = \sum_{i=1}^{n}(\text{Band Amount}_i \times \text{Band Rate}_i) + \text{Surcharges} - \text{Reliefs} \]

Inheritance Tax

\[ \text{IHT} = \max(\text{Chargeable Estate} - \text{Nil Rate Bands},0) \times 40\% \]

This is a simplified estate formula. Taper relief, residence nil-rate band, spouse/civil partner exemption, charity relief, business/agricultural relief and trust rules can change the result.

Customs Duty

\[ \text{Customs Duty} = \text{Customs Value} \times \text{Tariff Rate} \]

Mini UK Tax Calculators for This Article

These calculators are educational examples for RevisionTown readers. They do not replace HMRC calculators, tax software, payroll software, conveyancing calculations or professional advice.

UK VAT calculator

Amount

Amount type

VAT rate

Enter values and calculate UK VAT.

Self Assessment payment on account estimator

Previous relevant tax bill

Enter last year’s relevant bill to estimate payments on account.

Corporation Tax estimate

Taxable company profit

Enter profit and calculate a simplified UK Corporation Tax estimate.

Related CalculatorWallah Tools for UK Tax Planning

Use calculators for educational estimates and quick checks. For filing, use HMRC services, approved software, payroll software, conveyancing systems or a qualified adviser.

VAT Calculator

Add VAT, remove VAT, reverse VAT and compare UK, UAE, EU, India GST, Australia and custom rates.

Open VAT Calculator

GST Calculator

Useful for comparing GST/VAT logic and tax-inclusive versus tax-exclusive pricing.

Open GST Calculator

Property Tax Calculator

Useful for property-value percentage examples, Council Tax-style comparisons and local charge education.

Open Property Tax Calculator

Capital Gains Tax Calculator

Useful for gain, cost basis, disposal proceeds and taxable gain examples. Apply UK rates and reliefs manually.

Open Capital Gains Calculator

Paycheck Calculator

Useful for gross-to-net pay education. For UK filing-grade PAYE, use HMRC payroll tools or UK payroll software.

Open Paycheck Calculator

Payroll Deductions Guide

Helpful for understanding payslip line items, payroll deductions and when to use payroll tools.

Open Payroll Guide

Currency Converter

Useful for imports, customs value, cross-border income, foreign dividends and expat comparisons.

Open Currency Converter

Tax Calculators Hub

Browse CalculatorWallah’s tax calculators and related finance calculators from one hub.

Open Tax Calculators Hub

How to Build a UK Tax Compliance Calendar

A strong UK tax calendar separates personal, payroll, VAT, company, property, devolved and local obligations. Do not manage everything from one “31 January” reminder.

Identify your taxpayer profile. Decide whether the taxpayer is an employee, sole trader, landlord, company, employer, importer, property buyer, trustee, estate executor, developer or multinational group.
Separate UK nations. Use SDLT for England/Northern Ireland, LBTT for Scotland and LTT for Wales. Check Council Tax, domestic rates and business rates locally.
Map fixed personal dates. Add 5 October, 31 October, 30 December, 31 January and 31 July for Self Assessment where relevant.
Map VAT and payroll cycles. Add VAT period-end plus 1 month and 7 days, PAYE/CIS 19th/22nd deadlines, and MTD quarterly updates if in scope.
Map company dates. Use accounting-period end, then add Corporation Tax payment at 9 months and 1 day and Company Tax Return filing at 12 months.
Map transaction taxes immediately. Add 14 days for SDLT, 30 days for LBTT/LTT, 60 days for UK residential property CGT and 30 days for many paper share Stamp Duty cases.
Reconcile before filing. Match bank records, invoices, payroll reports, CIS deductions, VAT ledgers, property completion statements, CGT cost records and HMRC account balances.
Save proof. Keep HMRC receipts, submission references, tax calculations, payment confirmations, conveyancer statements, payroll reports, VAT returns and correspondence.

Practical rule: use four calendar labels — “file,” “pay,” “register,” and “transaction-triggered.” Most missed UK deadlines happen because people track only one of those four.

Tax Type by UK Taxpayer Profile

Employees

Employees usually deal with PAYE Income Tax, employee NICs, benefits in kind, student loan deductions, pension tax issues, High Income Child Benefit Charge, CGT on investments and Self Assessment if their affairs are not fully handled by PAYE.

Sole traders and landlords

Sole traders and landlords track Income Tax, Class 2/Class 4 NICs, Self Assessment, payments on account, VAT registration if taxable turnover exceeds the threshold, MTD for Income Tax if qualifying income crosses the phased thresholds, and CGT on asset disposals.

Companies

Companies manage Corporation Tax, VAT, PAYE, employer NICs, P11D, Class 1A NIC, business rates, ATED where property is enveloped, transfer pricing, DPT, top-up taxes and industry-specific levies where relevant.

Property buyers and owners

Property buyers must check SDLT, LBTT or LTT depending on location. Property owners may face Council Tax, domestic rates, business rates, ATED, CGT, IHT exposure, non-resident CGT, CIL and local premiums for empty or second homes.

Importers and exporters

Importers and exporters must manage customs duty, import VAT, commodity codes, origin, customs value, excise duty on alcohol/tobacco/fuel, trade remedy duties and postponed VAT accounting where used.

Devolved-nation taxpayers

Scottish taxpayers should check Scottish Income Tax, LBTT, SLfT and SAT. Welsh taxpayers should check WRIT, LTT, LDT and the visitor levy framework. Northern Ireland taxpayers should track SDLT and domestic/non-domestic rates.

Frequently Asked Questions About UK Taxes

What are the main types of taxes in the UK?

The main UK taxes include Income Tax, National Insurance, VAT, Corporation Tax, Capital Gains Tax, Inheritance Tax, Council Tax, business rates, SDLT/LBTT/LTT, customs duty, fuel duty, alcohol duty, tobacco duty, Air Passenger Duty, Insurance Premium Tax, environmental taxes and gambling duties.

When does the UK tax year start and end?

The UK tax year runs from 6 April to 5 April. The 2026–27 tax year runs from 6 April 2026 to 5 April 2027.

When is the 2025–26 Self Assessment deadline?

The paper return deadline is 31 October 2026. The online return deadline and main payment deadline are 31 January 2027. If you want eligible tax collected through your tax code, submit online by 30 December 2026.

When are Self Assessment payments on account due?

Payments on account are usually due by midnight on 31 January and 31 July. Each payment is normally half of the previous year’s relevant tax bill.

When are VAT returns due in the UK?

Most VAT returns and payments are due one calendar month and 7 days after the end of the VAT accounting period. Annual VAT accounting has different timing.

When is Corporation Tax due?

For companies outside large-company instalment rules, Corporation Tax is usually due 9 months and 1 day after the end of the accounting period. The Company Tax Return is usually due 12 months after the accounting period.

What is the VAT registration threshold in 2026?

The VAT registration threshold is £90,000 taxable turnover over a rolling 12-month period. The deregistration threshold is £88,000.

When must UK residential property CGT be reported?

Capital Gains Tax on UK residential property must usually be reported and paid within 60 days of completion if tax is due.

Is SDLT the same across the UK?

No. SDLT applies in England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax, and Wales uses Land Transaction Tax.

When is SDLT due?

SDLT returns and payments are generally due within 14 days of the effective transaction date, usually completion.

When are LBTT and LTT due?

Scottish LBTT returns and Welsh LTT returns are generally due within 30 days of the effective date or from the day after the effective date, depending on the specific rule wording.

Does Northern Ireland have Council Tax?

Northern Ireland uses domestic rates and non-domestic rates rather than the same Council Tax framework used in England, Scotland and Wales.

What changed in 2026 for Making Tax Digital?

From 6 April 2026, many sole traders and landlords with qualifying income over £50,000 must keep digital records and send quarterly updates under MTD for Income Tax.

What is Scottish Aggregates Tax?

Scottish Aggregates Tax replaced the UK Aggregates Levy for aggregate commercially exploited in Scotland from 1 April 2026.

Official Sources and Reference Links

Use these official and authoritative sources to verify tax rates, deadlines, registration rules, devolved taxes, local taxes and calculator assumptions.

Source	Use it for	Link
GOV.UK: Tax	Main UK tax topic hub.	Open GOV.UK tax hub
HMRC Self Assessment deadlines	5 October, 31 October, 30 December, 31 January and 31 July rules.	Open Self Assessment deadlines
Self Assessment payments	31 January balancing payment and first payment on account; 31 July second payment.	Open payment guide
MTD for Income Tax	MTD start dates for sole traders and landlords.	Open MTD guide
MTD quarterly update timeline	7 August, 7 November, 7 February and 7 May quarterly update dates.	Open MTD timeline
Income Tax rates and allowances	2026–27 tax year, Personal Allowance and rates.	Open Income Tax rates
National Insurance rates	2026–27 employee, employer and self-employed NIC rates.	Open NIC rates
VAT rates	20%, 5% and 0% VAT rate categories.	Open VAT rates
VAT threshold	£90,000 registration threshold and £88,000 deregistration threshold.	Open VAT thresholds
VAT return deadlines	One calendar month and 7 days after VAT period end.	Open VAT return guide
Corporation Tax payment	9 months and 1 day payment rule.	Open CT payment guide
Company Tax Return deadline	12 months after accounting period end.	Open Company Tax Return guide
Corporation Tax rates	25% main rate, 19% small profits rate and marginal relief.	Open CT rates
Large company Corporation Tax instalments	Quarterly instalment rules.	Open large company instalments
PAYE payment deadlines	19th/22nd monthly or quarterly employer payment rules.	Open PAYE payment guide
P11D and benefits deadlines	6 July reporting, 22 July Class 1A NIC payment and PSA timing.	Open benefits deadlines
CIS monthly returns	Monthly CIS return due by 19th after the tax month.	Open CIS return guide
CIS payments	CIS deductions paid by 22nd electronically or 19th by post.	Open CIS payment guide
CGT on UK property	60-day reporting and payment rule.	Open CGT property guide
Inheritance Tax payment	End of sixth month after death.	Open IHT payment guide
SDLT	14-day filing and payment rule for England/Northern Ireland property.	Open SDLT guide
LBTT	Scottish property transaction tax and 30-day return rules.	Open LBTT guide
LTT	Welsh property transaction tax and 30-day return/payment rule.	Open LTT guide
ATED returns	30 April, 30-day acquisition and 90-day new dwelling rules.	Open ATED returns
Stamp Duty on shares	30-day deadline for stock transfer forms.	Open share Stamp Duty
SDRT	14-day and 7th-of-next-month SDRT payment patterns.	Open SDRT guide
Council Tax	Domestic property tax in England, Wales and Scotland.	Open Council Tax guide
Business rates	Non-domestic property rates.	Open business rates guide
Northern Ireland domestic rates	Domestic rating system in Northern Ireland.	Open NI domestic rates
Scottish Aggregates Tax	Scottish tax from 1 April 2026.	Open SAT guide
Welsh Visitor Levy	Registration from autumn 2026 and earliest implementation from April 2027.	Open Visitor Levy guide
Budget 2025 tax legislation overview	2026–27 and 2027–28 changes to duties, carried interest, APD, PPT and other taxes.	Open Budget tax overview
CalculatorWallah VAT Calculator	UK VAT add/remove/reverse VAT calculations.	Open VAT Calculator
CalculatorWallah Tax Calculators	Tax calculator hub for VAT, GST, property, capital gains and payroll-style tools.	Open Tax Calculators Hub

Editorial disclaimer: This page is for educational use on RevisionTown. It is not legal, tax, accounting, payroll, customs, investment or property advice. Confirm final obligations with HMRC, Revenue Scotland, Welsh Revenue Authority, Finance NI, local authorities and qualified advisers.

Quick Answer: What Taxes Exist in the UK?

For beginners

For taxpayers

For businesses

How the UK Tax System Is Organized

Complete List of All Major Tax Types in the UK

UK Tax Dates Calendar 2026–2027

Deadline Patterns by UK Tax Type

Important UK Tax Formulas

Taxable income

Progressive Income Tax

VAT on a VAT-exclusive price

Reverse VAT from a VAT-inclusive price

Net VAT payable

Corporation Tax estimate

Capital gain

Self Assessment payments on account

Payroll remittance

SDLT / LBTT / LTT

Inheritance Tax

Customs Duty

Mini UK Tax Calculators for This Article

UK VAT calculator

Self Assessment payment on account estimator

Corporation Tax estimate

Related CalculatorWallah Tools for UK Tax Planning

How to Build a UK Tax Compliance Calendar

Tax Type by UK Taxpayer Profile

Employees

Sole traders and landlords

Companies

Property buyers and owners

Importers and exporters

Devolved-nation taxpayers

Frequently Asked Questions About UK Taxes

Official Sources and Reference Links

Related Posts

IB

AP