Important February 2026 Accounting Dates and Deadlines

February may be the shortest month of the year, but it still comes with a packed accounting calendar for UK businesses. From Corporation Tax and VAT deadlines to PAYE, CIS, and National Insurance obligations, there’s plenty that needs attention before the month is out.

This guide highlights the key accounting deadlines in February 2026, explaining what’s due, when it needs to be submitted or paid, and who it applies to – helping you stay compliant, avoid penalties, and keep your finances running smoothly as the year gathers pace.

01/02/26 – Corporation Tax payment: 30 April 2025 year ends

If your company’s year end was 30 April 2025, your Corporation Tax payment must reach HMRC by 1 February 2026.

Corporation Tax is due nine months and one day after your accounting period ends, and interest starts straight away if payment is late – even if your return is already filed.

A quick check now can save hassle later:

• Make sure your final tax figure is confirmed
• Allow time for bank transfers to clear
• Set funds aside ahead of the deadline

A little prep avoids interest charges and keeps your cash flow on track.

02/02/26 – P46(car) electronic or paper: quarter to 5 January 2026

If you’ve provided, changed, or withdrawn a company car during the quarter ending 5 January 2026, the P46(Car) must be submitted by 2 February 2026.

This applies to both paper and electronic submissions to HMRC and covers cars made available to employees or directors.

Missing the deadline can lead to incorrect tax codes and unexpected tax adjustments for the employee – something best avoided.

If company cars are part of your setup, keeping on top of these quarterly forms helps prevent payroll and tax issues down the line.

05/02/26 – Employment intermediaries: report for the quarter to 5 January 2026

If you operate as an employment intermediary (such as a recruitment agency or umbrella company), your quarterly report for the period ending 5 January 2026 must be submitted by 5 February 2026.

The report is filed with HMRC and covers details of workers you’ve supplied where PAYE wasn’t operated.

Late or missing reports can trigger penalties and compliance checks, so it’s worth confirming your data is accurate and submitted on time.

Staying on top of these quarterly filings keeps things running smoothly and avoids unnecessary HMRC attention.

05/02/26 – Employment intermediaries: remove a report for the quarter to 5 October 2025

If you need to remove or correct an employment intermediaries report for the quarter ending 5 October 2025, this must be done by 5 February 2026.

This applies where a previously submitted report to HMRC was incorrect, duplicated, or submitted in error.

Making corrections within the allowed timeframe helps avoid penalties and reduces the risk of follow-up compliance checks.

If something doesn’t look right, it’s best to fix it sooner rather than let an incorrect return sit on record.