UK Tax Weeks and Tax Months 2026-27: Payroll Calendar with Payment Deadlines

This guide provides the 2026-2027 UK tax calendar, covering the Monday 6 April start and Tax Week 53. It lists critical HMRC submission deadlines, bank holiday impacts, and statutory updates. Use these verified dates to guarantee accurate processing, maintain compliance, and avoid automatic penalties throughout the complex fiscal year ahead.

Payroll professionals must navigate a complex schedule in the 2026-2027 fiscal year due to the coincidence of bank holidays and payment deadlines. The alignment of the tax year start date with a major public holiday compresses the traditional window for implementing software updates and statutory rate changes. Furthermore, the presence of a 53rd week requires specific non-cumulative tax code applications to prevent tax underpayments.

What are the critical statutory dates?

The 2026-2027 tax year is defined by its Monday start and end dates. This structure dictates the schedule for all statutory updates and compliance reporting. The most immediate operational risk occurs at the very start of the year due to the Easter bank holiday weekend, which eliminates the standard working days usually utilised for year-end system rollovers.

The “Easter Monday” Start Date Trap. The tax year begins on Monday, 6 April 20,26 which is Easter Monday. This is a non-banking day. Most organisations that pay on a Monday will advance their payment date to Good Friday (3 April 2026) or the Thursday prior.

• The Critical Rule: If you pay employees early on 3 April 2026 for the pay period beginning 6 April, you must report the payment date on your Full Payment Submission (FPS) as 6 April 2026.
• The Risk: Reporting the actual payment date of 3 April falls into the previous tax year (2025-2026). This error will distort year-to-date figures for the closing year and leave the first week of the new year with zero reported income.

Q&A: Can I process my payroll on Easter Monday if my software is cloud-based? 

You can process the payroll calculations, but you cannot transmit banking files for same-day clearance. BACS payments must be initiated by Wednesday, 1 April, to clear by Tuesday, 7 April. Faster Payments may process on bank holidays, depending on your specific banking provider, but it is safer to schedule payments for the preceding working day.

Operational planning for statutory changes

Payroll software updates containing new tax bands and National Insurance thresholds must be installed and tested by late March 2026. The window is compressed because Good Friday removes the final working day before the new tax year begins.

Statutory rate implementation checklist:

1. Confirm all tax code uplifts (P9X) are applied.
2. Verify new National Living Wage rates for the first full pay reference period after 1 April.
3. Test 2026-2027 National Insurance thresholds against sample data.
4. Ensure Student Loan plan thresholds are updated in the payroll engine.

UK tax months calendar (2026-2027)

A UK tax month always runs from the 6th of one calendar month to the 5th of the following calendar month. This rule remains constant regardless of weekends or leap years. However, the deadline for paying HMRC shifts depending on the day of the week. Electronic payments must clear into the HMRC account by the 22nd of the month following the end of the tax month. If the 22nd falls on a weekend or bank holiday, the payment must be cleared by the last working day before the 22nd.

Comparative table: Tax Month vs Calendar Month

Comprehensive Tax Month schedule

The following table lists the exact dates for each tax month and the adjusted deadline for electronic payments.

Q&A: What happens if I miss the Friday deadline when the 22nd is a Sunday?

Your payment will be recorded as late. HMRC systems automatically flag payments received on Monday, the 23rd, as late because the deadline was effectively Friday the 20th. This may trigger a penalty notice depending on the number of previous defaults in the tax year.

UK Tax Week Calendar (2026-2027)

The tax week system divides the fiscal year into 7-day blocks starting strictly on Monday, 6 April 2026. This creates a consistent cycle for weekly payroll calculations where the tax-free allowance is allocated in equal 1/52nd portions (or 1/53rd in specific years).

Weekly Schedule. This calendar is vital for employers who calculate payroll on a weekly or fortnightly basis. Fortnightly payrolls simply combine two tax weeks (e.g. Week 2 covers Tax Weeks 1 and 2).

Q&A: If I pay employees on Wednesday, does my tax week start on Wednesday? 

No. The tax week is fixed by HMRC and always runs from Monday to Sunday. If you pay on Wednesday, 8 April 2026, that payment falls into Tax Week 1 (6-12 April). The pay date determines the tax week, not the period the employee worked.

What Is Tax Week 53?

A standard tax year consists of 52 weeks plus one day (or two days in a leap year). In 2026-2027, the tax year ends on Monday, 5 April 2027. There are 53 Mondays in this fiscal year, because the tax year also began on a Monday 

This creates a Tax Week 53 exclusively for employees who are paid weekly on Mondays. Employees paid on Tuesdays through Sundays will only have 52 paydays.

Real-world scenario: 

Imagine you run a logistics company with drivers paid every Monday.

• Payment 52: Occurs on Monday, 29 March 2027.
• Payment 53: Occurs on Monday, 5 April 2027.

Because 5 April is the very last day of the tax year and is a Monday, it counts as a full tax week. You must process this payroll to make sure employees are taxed correctly. If you skip it or combine it with Week 1 of the next year, you will violate the “on or before” reporting rule.

Comparative table: Standard vs Week 53 processing

Q&A: Will employees pay more tax in Week 53?

They might see a fluctuation. Week 53 is calculated on a non-cumulative basis, so the system ignores previous underpayments or overpayments. It gives the employee exactly one week’s worth of tax-free allowance against that week’s earnings. This often results in a correct deduction but can sometimes lead to a small underpayment, which HMRC will reconcile via a P800 calculation later in the year.

HMRC Submission Deadlines (FPS & EPS)

The two primary reporting mechanisms for Real Time Information (RTI) have distinct deadlines, and failure to adhere to them results in automatic penalties.

• FPS (Full Payment Submission): This report contains employee pay and deduction data. It must be sent on or before the date the employee is paid. There is no grace period.
• EPS (Employer Payment Summary): This report is used to claim reductions (like statutory pay) or declare zero activity. It must be submitted by the 19th of the following tax month.

Critical weekend shifts for EPS deadline.s While the official deadline is always the 19th, prudent payroll management dictates submitting by the previous working day if the 19th falls on a weekend.

• July 2026: The 19th is a Sunday. Submit by Friday, 17 July.
• September 2026: The 19th is a Saturday. Submit by Friday, 18 September.
• December 2026: The 19th is a Saturday. Submit by Friday, 18 December.

How do bank holidays affect payroll processing?

Bank holidays interrupt the BACS processing cycle, which requires three consecutive working days to clear funds. Payroll teams must identify these dates early to adjust processing calendars.

Key bank holiday disruptions:

1. Good Friday (3 Apr 2026): This is the most critical date of the year as it precedes the new tax year. It removes a processing day for year-end tasks.
2. Christmas Day (Fri 25 Dec 2026): Since Christmas falls on a Friday and Boxing Day is observed on Monday 28 December, this creates a four-day banking blackout. Weekly payrolls due on Friday, 25th, must be paid on Thursday, 24th. Weekly payrolls due on Monday, 28th, must be paid on Thursday, 24th or Tuesday, 29th.

Q&A: Do regional bank holidays affect my HMRC deadlines? 

No. HMRC deadlines are uniform across the UK. However, regional holidays like St Andrew’s Day in Scotland (30 November) or St Patrick’s Day in Northern Ireland (17 March) affect banking clearing times. If your business banks in these regions,s you must initiate payments one day earlier to ensure funds arrive on time.

2026-2027 year-end checklist

Closing the tax year requires a specific sequence of actions to ensure all data for the 2026-2027 period is finalised before the 2027-2028 year begins.

Essential deadlines:

1. 5 April 2027: Process the final payroll and submit the final FPS. Mark the submission as “Final Submission for Tax Year”.
2. 19 April 2027: Deadline for the final EPS of the year. This is the last chance to claim Employment Allowance or recover statutory maternity pay for 2026-2027.
3. 31 May 2027: Statutory deadline to provide P60 forms to all employees who were on the payroll on 5 April 2027.
4. 6 July 2027: Deadline for submitting P11D forms for expenses and benefits in kind.
5. 19 July 2027: Deadline for paying Class 1A National Insurance by cheque.
6. 22 July 2027: Deadline for paying Class 1A National Insurance electronically.

Disclaimer: This guide is for informational purposes only and does not constitute financial or legal advice. While every effort has been made to ensure accuracy, payroll professionals should always consult official HMRC guidance for definitive rules.