HMRC guide

Sole trader deadline calendar

A sole trader deadline calendar should combine Self Assessment registration, return, payment, payments-on-account, VAT and MTD review dates without pretending every business has identical obligations.

Last reviewed: 23 August 2026
Sources checked: 23 August 2026
Reading time: 6 minutes

Written by Business Sorted editorial team

Business Sorted provides general educational information and organisation tools. It is not Companies House, HMRC, a solicitor, an accountant, a tax adviser or a regulated professional adviser. Check official sources and get professional advice where your circumstances need it.

Direct answer

For the 2025 to 2026 tax year, key sole-trader Self Assessment dates include 5 October 2026 to tell HMRC you need a return, 31 October 2026 for paper returns, 31 January 2027 for online returns and payment, and 31 July for a second payment on account where it applies. VAT and MTD dates depend on your turnover, registration and MTD threshold position.

Key facts

The 2025 to 2026 online Self Assessment return and payment deadline is 31 January 2027.
New Self Assessment registration for that year is due by 5 October 2026 where required.
VAT and MTD dates should be added only when the business meets the relevant conditions.

Start with fixed Self Assessment dates

The fixed dates give the calendar its spine. For the 2025 to 2026 tax year, GOV.UK lists 5 October 2026 for telling HMRC you need to complete a return, 31 October 2026 for paper returns, and 31 January 2027 for online returns and payment.

If payments on account apply, the second payment deadline is 31 July. That date should sit in the calendar even if the exact amount is not known when you first create the reminder.

Add conditional VAT and MTD checks

A sole trader does not add VAT dates just because they trade. Add a VAT review reminder if taxable turnover is approaching the registration threshold, and add return dates only if the business is VAT registered.

MTD for Income Tax also depends on qualifying income and Self Assessment status. A useful calendar has a recurring threshold review so you are not discovering an MTD start date after the digital-record period has begun.

Use monthly admin dates before official deadlines

A calendar that only includes final filing dates is not very protective. Add monthly reminders to reconcile income, check expenses, save receipts, review bank records and flag unusual transactions while they are still easy to explain.

Business Sorted can help turn the official dates into practical tasks, but the official dates should remain linked to HMRC guidance or the relevant online account. Do not rely on an old saved calendar without checking the source again.

What not to overstate

Do not assume every sole trader needs VAT, payroll, MTD or payments on account. Those items depend on turnover, staff, income level or HMRC calculations, so treat them as review points until they become confirmed obligations.

If your records, tax year, accounting period or residence position is unusual, use the calendar as a prompt to ask HMRC or a professional adviser rather than as a substitute for advice.

Frequently asked questions

Should a sole trader calendar include VAT dates?

Only if VAT is relevant. Add VAT threshold review reminders first, then add VAT return dates once the business is registered for VAT.

Can Business Sorted calculate my exact tax bill?

No. Business Sorted helps organise tasks and source-linked reminders. HMRC, your records and professional advice determine exact tax figures.

Useful next steps

Turn important dates into practical tasks

BusinessSorted helps UK business owners organise Companies House, HMRC and business admin tasks without claiming to replace official guidance or professional advice.

Relevant feature: Source-linked deadline reminders for sole trader tax tasks.

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