Self-employment and business – what to do and by when
VAT, Making Tax Digital and National Insurance for the self-employed – the deadlines that come with running a business.
- Making Tax Digital for Income Tax: quarterly update deadlines
Sole traders and landlords with qualifying income over £50,000 in 2024 to 2025 had to start Making Tax Digital on 6 April 2026.
Checked 20/10/2026 - National Insurance for the self-employed: Class 2 and Class 4
In 2026 to 2027 you pay Class 4 National Insurance on profits over £12,570: 6% up to £50,270 and 2% above.
Checked 20/10/2026 - VAT return and payment: 1 month and 7 days after your VAT period
VAT-registered businesses submit a VAT return online, usually every 3 months.
Checked 20/10/2026 - Register for VAT within 30 days if turnover goes over £90,000
You must register for VAT if your taxable turnover for the last 12 months goes over £90,000.
Checked 20/10/2026