Self Assessment deadlines 2025-26
What it is
Self Assessment is HMRC's system for collecting tax on income that is not taxed through PAYE. For gig workers, it covers profit from Uber, Deliveroo, Amazon Flex, Just Eat, Stuart, Gophr, private hire and similar self-employed work. The 2025-26 tax year runs from 6 April 2025 to 5 April 2026. You report it via form SA100 plus the self-employment pages, either SA103S (short) or SA103F (full).
How it applies to you
Four deadlines matter. First, the registration deadline: if 2025-26 is your first year of gig work and your gross income is over £1,000, you must tell HMRC you need a return by 5 October 2026. HMRC then sends you a Unique Taxpayer Reference (UTR). Second, the online filing deadline: 31 January 2027 for the 2025-26 return. Paper returns are due by 31 October 2026 but very few gig workers file on paper. Third, the tax payment deadline: 31 January 2027 for the 2025-26 balancing payment plus any first payment on account for 2026-27. Fourth, the second payment on account for 2026-27 is due 31 July 2027. Miss 31 January and HMRC charges a £100 fixed penalty, even if you owe no tax. After three months, daily £10 penalties run up to £900. At six months late, the higher of £300 or 5% of the tax owed. At twelve months late, another £300 or 5%. Late payment of tax attracts interest at base rate plus 4%, running at 7.75% from 9 January 2026, and 5% late-payment penalties at 30 days, 6 months and 12 months past the due date. Worked example. A driver earns £22,000 gross from Uber and Deliveroo in 2025-26 with £3,500 of expenses, giving £18,500 profit. Income tax is roughly £1,186 at 20% on the band above the £12,570 personal allowance. Class 4 NI is roughly £356 on the same band at 6%. Total bill: about £1,542. Because that is over £1,000, payments on account apply, so the 31 January 2027 bill climbs to around £2,313 with another £771 due on 31 July 2027. Saving £30-£35 a week in a separate pot through the year covers the basic tax and NI, though payments on account need extra headroom.
Action steps
- Register for Self Assessment by 5 October 2026 if 2025-26 is your first year and you are over £1,000.
- File online by 31 January 2027. Do not wait until the last week.
- Pay the balancing payment and any first payment on account by 31 January 2027. Pay the second payment on account by 31 July 2027.
- Move 20-25% of gross gig income into a separate tax pot weekly so the January bill does not wipe you out.
- If you cannot pay on time, set up Time to Pay inside the 60-day window so late-payment penalties stop at 30 days.
- Keep records for at least five years after 31 January 2027.
What it is
Self Assessment is HMRC's system for collecting tax on income that is not taxed through PAYE. For gig workers, it covers profit from Uber, Deliveroo, Amazon Flex, Just Eat, Stuart, Gophr, private hire and similar self-employed work. The 2025-26 tax year runs from 6 April 2025 to 5 April 2026. You report it via form SA100 plus the self-employment pages, either SA103S (short) or SA103F (full).
How it applies to gig workers
Four deadlines matter. First, the registration deadline: if 2025-26 is your first year of gig work and your gross income is over £1,000, you must tell HMRC you need a return by 5 October 2026. HMRC then sends you a Unique Taxpayer Reference (UTR). Second, the online filing deadline: 31 January 2027 for the 2025-26 return. Paper returns are due by 31 October 2026 but very few gig workers file on paper. Third, the tax payment deadline: 31 January 2027 for the 2025-26 balancing payment plus any first payment on account for 2026-27. Fourth, the second payment on account for 2026-27 is due 31 July 2027.
Miss 31 January and HMRC charges a £100 fixed penalty, even if you owe no tax. After three months, daily £10 penalties run up to £900. At six months late, the higher of £300 or 5% of the tax owed. At twelve months late, another £300 or 5%. Late payment of tax attracts interest at base rate plus 4%, running at 7.75% from 9 January 2026, and 5% late-payment penalties at 30 days, 6 months and 12 months past the due date.
Worked example. A driver earns £22,000 gross from Uber and Deliveroo in 2025-26 with £3,500 of expenses, giving £18,500 profit. Income tax is roughly £1,186 at 20% on the band above the £12,570 personal allowance. Class 4 NI is roughly £356 on the same band at 6%. Total bill: about £1,542. Because that is over £1,000, payments on account apply, so the 31 January 2027 bill climbs to around £2,313 with another £771 due on 31 July 2027. Saving £30-£35 a week in a separate pot through the year covers the basic tax and NI, though payments on account need extra headroom.
What you should do about it
- Register for Self Assessment by 5 October 2026 if 2025-26 is your first year and you are over £1,000.
- File online by 31 January 2027. Do not wait until the last week.
- Pay the balancing payment and any first payment on account by 31 January 2027. Pay the second payment on account by 31 July 2027.
- Move 20-25% of gross gig income into a separate tax pot weekly so the January bill does not wipe you out.
- If you cannot pay on time, set up Time to Pay inside the 60-day window so late-payment penalties stop at 30 days.
- Keep records for at least five years after 31 January 2027.
Last reviewed
19 April 2026
Internal links this page emits (3-5):
- payments on account — anchor: "payments on account"
- hmrc time to pay — anchor: "HMRC Time to Pay"
- trading allowance — anchor: "trading allowance"
- mtd itsa — anchor: "MTD for Income Tax"
- sa tax shock estimator — anchor: "Self Assessment tax shock estimator"
Primary source used:
- Research/S2-tax/2.1-self-assessment-for-gig-workers.md
Sources
- GOV.UK Self Assessment tax returns
- HMRC form SA100 and SA103 self-employment pages
- Taxes Management Act 1970 section 7 notice to file
- GOV.UK Self Assessment penalties
- HMRC late-filing penalty regime Schedule 55 Finance Act 2009
- GOV.UK register for Self Assessment if you are self-employed
- HMRC record-keeping requirements for self-employed