Key Dates for Business Owners and Individuals
Tax season is now entering its busiest stage. As at 6 October 2026, there are fewer than four weeks to the standard Income Tax deadline and just over six weeks to the extended ROS deadline. Business owners, directors, landlords and self-employed clients should now have their records substantially complete, review the payments due and allow enough time to deal with any outstanding information.
Income Tax
- 31 October 2026: Standard self-assessment filing and payment deadline.
- 18 November 2026: Extended Revenue Online Service (ROS) filing and payment deadline for qualifying taxpayers.
Corporation Tax
Companies should also keep the October Corporation Tax dates under review. CT1 filing dates, balancing payments and preliminary tax dates vary depending on the company’s Accounting period and size, so these should be checked early rather than dealt with under pressure.
For companies with an Accounting period ending between 1 and 31 January 2026, the Corporation Tax return and any balance of tax due must generally be filed and paid through ROS by 23 October 2026.
Preliminary Corporation Tax for companies with an accounting period ending between 1 and 30 November 2026 is generally due through ROS by 23 October 2026.
Large companies should separately review their two-instalment preliminary tax obligations. Depending on the accounting period, an instalment may also fall due in October; the amount and timing should be checked against the company’s year end and prior-period Corporation Tax liability.
VAT, PAYE and RCT
Revenue activity remains strong across VAT, PAYE, RCT, Corporation Tax and Income Tax. The simple advice is to keep the records right, file on time and plan the cash flow before the deadline arrives.