100 days to file your tax return, and a Companies House accounts update

Two filing updates from the government this week: one for anyone who files a Self Assessment tax return, and one for directors of small limited companies.

100 days to file your 2025 to 2026 tax return

Self Assessment customers now have 100 days to file their tax return for the 2025 to 2026 tax year and pay any tax they owe. The deadline for online returns and payment is 31 January 2027.

If you file late, HMRC can charge a penalty, even if you have no tax to pay. Starting early also gives you time to find missing records and to know what you owe before the bill is due.

To get ready, gather:

• your income records for 6 April 2025 to 5 April 2026, including any rent, self-employed or dividend income
• records of the expenses you plan to claim
• your Unique Taxpayer Reference (UTR) and your HMRC online account login

If you are a landlord, our Self Assessment checklist for landlords lists what to collect.

Companies House pauses profit and loss filing for small companies

Companies House had planned to require small companies and micro-entities to file a profit and loss account with their annual accounts. The government has paused this change while it considers other ways to make filing simpler.

The government has confirmed that its other planned reforms for April 2028 will go ahead. This includes mandatory filing of accounts through software.

What to do now

For your tax return, do not wait until January. If you want us to prepare and file it, contact us and we can start now.

For your company, nothing changes yet. If you file your own accounts at Companies House, plan how you will file through software before April 2028.