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Stay updated with our roundup of key tax, regulatory, and important deadlines.
02 February 2026
A round up of the evolving key deadlines and dates and other important dates.
The Autumn Budget 2025 was on 26 November 2025. The Spring Statement is on 3 March 2026
| 2026 | Deadline |
| Jan 31 | Deadline to pay and submit Self-Assessment Tax Returns for tax year ending 5 April 2025 (personal, trustee & partnership). |
| Jan 31 | First Payment on Account for Income Tax due for 2025/26 |
| Feb 1 | Companies House fee increases |
| Feb 1 | Interest starts to accrue on unpaid self-assessment tax liability due for year ended 5 April 2025 |
| Mar 3 | Spring Statement event |
| Mar 31 | Deadline for amending ATED returns for year ended 31 March 2025 |
| Mar 31 | 40% reduction on retail, hospitality & leisure business rates ends. |
| Apr 1 | Supporting small business relief for business rates begins |
| Apr 1 | Financial Year 2026 begins |
| Apr 1 | Projected date under the Employment Rights Act for day-one rights for statutory sick pay and paternity leave, and doubling of the cap for collective redundancy pay (tbc). |
| Apr 1 | New rates for National Living Wage |
| Apr 5 | Last day of the tax year to utilise any tax allowances |
| Apr 5 | Extended NICs relief for hiring veterans ends (unless further extended). |
| Apr 6 | Tax rates 2026/27 (pdf) |
| Apr 6 | Making Tax Digital for Income Tax Self Assessment begins for those with trading and property income exceeding £50,000. |
| Apr 6 | Business Asset Disposal Relief CGT rate increases from 14% to 18% |
| Apr 6 | IHT Business Property & Agricultural Property relief capped at a combined £2.5m, then attracts 50% relief for assets over that value. |
| Apr 6 | New liability for engagers of umbrella companies that don't pay their tax. |
| Apr 30 | ATED returns and payments for 2026/27 due for properties held on 1 April 2026 |
| May 12/13 | King's Speech for new Parliamentary legislative session |
| May 31 | Deadline for employers to give employees P60s and details of payrolled benefits for 2025/26 |
| Jul 19 | Class 1A NIC due for 2025/26 paid non electronically |
| Jul 22 | Class 1A NIC due for 2025/26 paid electronically |
| Jul 31 | 2nd self-assessment payment on account for 2025/26 |
| Oct 1 | Projected date under the Employment Rights Act for the ban on 'fire and rehire' and guaranteed hours rules (tbc). |
| Oct 31 | Deadline to submit 2025/26 tax return by post |
| Dec 30 | Submit online personal tax return for 2025/26 if you want HMRC to collect tax underpayment (below £3,000) through your 2027/28 PAYE coding |
| 2027 | |
| Jan 1 | Projected date under the Employment Rights Act for six-month qualifying period for unfair dismissal and removal of cap for unfair dismissal compensation (tbc). |
| Apr 6 | Pension pots to be brought into estates for Inheritance Tax purposes for the first time (subject to legislation), creating additional tax of 40% if the deceased has already used up their tax-free inheritance allowance of £325,000. |
| Apr 6 | Making Tax Digital for Income Tax commences for those with trading and property income exceeding £30,000. |
| Apr 6 | Payrolling benefits in kind. The government will mandate the reporting and paying of Income Tax and Class 1A NICs on benefits in kind via payroll software from April 2027 (previously 2026). |
| 2028 | |
| Apr 1 | Start of the "mansion tax", the High Value Council Tax Surcharge, which applies to owners of residential properties in England valued at £2m or more, based on property valuations from April 2026. |
| Apr 6 | Making Tax Digital for Income Tax commences for those with trading and property income exceeding £20,000. |
| 2029 | |
| Apr 6 | New cap for salary sacrificed pensions |
| Later | Making Tax Digital for partnerships - date to be provided. |
| ... More dates to follow ... |
There are some ongoing deadlines of which individuals and businesses need to be aware.
| Companies | |
| 12 months after company's year-end | Corporation Tax and statutory accounts filing date with HMRC |
| 9 months and 1 day after company's yearend | Due date for payment of any corporation tax liability |
| All businesses - monthly/quarterly | |
| 7th of the month | VAT returns and payment due / MTD for Income Tax submission deadline |
| 14th of the month | Corporation tax quarterly instalment due |
| 19th of the month | Due date for CIS, PAYE and NICs, if paying by cheque |
| 22nd of the month | Due date for CIS, PAYE and NICs, if paying electronically |
| Individuals | |
| Within 60 days of completion of conveyance | Report and pay any CGT on the disposal of Uk property by a non-UK resident |
If you would like to discuss how these deadlines may impact on you or your business, please contact your usual Bishop Fleming advisor.
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