Background
Background
Bishop Fleming Banner

What are the key tax dates and deadlines to be aware of?

Stay updated with our roundup of key tax, regulatory, and important deadlines.

17 March 2026

A summary of the key dates and deadlines, highlighting important upcoming changes to help businesses and individuals plan ahead and remain compliant. Updated March 2026.

Key updates from the Autumn Budget and Spring Statement

Read our breakdown of the key announcements from the Autumn Budget 2025 (26 November 2025) and the Spring Statement 2026 (3 March 2026).

Important dates and deadlines

2026

Deadline

Mar 3Spring Statement event
Mar 31Deadline for amending ATED returns for year ended 31 March 2025
Mar 3140% reduction on retail, hospitality & leisure business rates ends.
Apr 1Supporting small business relief for business rates begins
Apr 1Financial Year 2026 begins
Apr 1Projected 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 1New rates for National Living Wage
Apr 5Last day of the tax year to utilise any tax allowances
Apr 5Extended NICs relief for hiring veterans ends (unless further extended).
Apr 6Tax rates 2026/27 (pdf)
Apr 6Making Tax Digital for Income Tax Self Assessment begins for those with trading and property income exceeding £50,000.
Apr 6Business Asset Disposal Relief CGT rate increases from 14% to 18%
Apr 6IHT Business Property & Agricultural Property relief capped at a combined £2.5m, then attracts 50% relief for assets over that value.
Apr 6New liability for engagers of umbrella companies that don't pay their tax.
Apr 30ATED returns and payments for 2026/27 due for properties held on 1 April 2026
May 12/13King's Speech for new Parliamentary legislative session
May 31Deadline for employers to give employees P60s and details of payrolled benefits for 2025/26
Jul 19Class 1A NIC due for 2025/26 paid non electronically
Jul 22Class 1A NIC due for 2025/26 paid electronically
Jul 312nd self-assessment payment on account for 2025/26
Aug 7First quarterly update due for Making Tax Digital for income tax
Oct 1Projected date under the Employment Rights Act for the ban on 'fire and rehire' and guaranteed hours rules (tbc).
Oct xxAutumn Budget (to be confirmed)
Oct 31Deadline to submit 2025/26 tax return by post
Dec 30Submit 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 1Projected date under the Employment Rights Act for six-month qualifying period for unfair dismissal and removal of cap for unfair dismissal compensation (tbc).
Apr 6Pension 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 6Making Tax Digital for Income Tax commences for those with trading and property income exceeding £30,000.
Apr 6Payrolling 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 1Start 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.  Homeowners with properties above £2m will pay an annual council tax surcharge of between £2,500 and £7,500, depending on the valuation.
Apr 6Making Tax Digital for Income Tax commences for those with trading and property income exceeding £20,000.

2029

 
Apr 6New 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.

Repeating deadlines for companies

 
12 months after company's year-endCorporation Tax and statutory accounts filing date with HMRC
9 months and 1 day after company's yearendDue date for payment of any corporation tax liability

Repeating deadlines for all businesses - monthly/quarterly

 
7th of the monthVAT returns and payment due / MTD for Income Tax submission deadline
14th of the monthCorporation tax quarterly instalment due
19th of the monthDue date for CIS, PAYE and NICs, if paying by cheque
22nd of the monthDue date for CIS, PAYE and NICs, if paying electronically

Repeating deadlines for individuals

 
Within 60 days of completion of conveyanceReport and pay any CGT on the disposal of Uk property by a non-UK resident

Bishop Fleming are here to support you

If you would like to discuss how these deadlines may impact on you or your business, please contact our team today.

Key contacts

Iona Martin

Partner and Head of Personal Tax

01179 100250

Email Iona

Adele Clapp

Tax Partner

01392 448828

Email Adele

Related insights

Making Tax Digital to change how landlords and sole traders record their income
What is the National Living Wage from April 2026?
Autumn Budget 2025 summary: What you need to know
Background

Sign up to our mailing list

We'll send you relevant insight, events and analysis from our technical, sector and service teams - straight to your inbox.