Key financial dates 2026

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Key financial dates 2026

Keep ahead of the deadlines

We’ve put together a special list of all the important dates and deadlines that you can’t afford to miss or forget about. You’ll find everything you need to know from PAYE and tax return deadlines to some one-off dates. It’s all designed to be read at a glance – the ultimate tool for a busy business owner.

Self-Assessment Tax Return Deadline: 31 January

This is the final date to file your online self-assessment tax return for the 2024/25 tax year and pay any tax owed. (Including the first payment on account for 2025/26).

Self-Assessment Late Payment Penalty: 28 February

Deadline to pay your 2024/25 self-assessment tax to avoid a 5% late payment penalty.

National Minimum Wage (NMW): 1 April

New rates take effect: • Over 21s: £12.71 • Ages 18-20: £10.85 • Ages 16-17 and apprentices: £8.00

Stamp Duty Land Tax (SDLT) – 1 April

The nil rate threshold is £125,000. • First-time buyers: no tax to pay on properties up to £300,000. Thresholds and % rates as follows: £125,001 - £250,000 – 2% • £250,001 - £925,000 – 5% • £925,001 - £1.5m -10% • Above £1.5m – 12% • Surcharge on additional properties (Buy-To-Let/Second Homes) is 5%. Non-UK Residents pay the standard rates above + a 2% surcharge.

Business Rates: 1 April

Small Business (Retail, Hospitality and Leisure): 38.2p Standard (Retail, Hospitality and Leisure): 43.0p Small Business: 43.2p Standard (non-RHL): 48.0p Large (all properties): 50.8p

Annual Tax on Enveloped Dwellings (ATED): 1 April

Charges rise and are based on a banding system linked with the value of the property.

End of the 2025/26 Tax Year: 5 April

5 April marks the end of the 2025/26 tax year. This is the last date to make a personal pension contribution or invest in an ISA for 2025/26.

Start of the 2026/27 Tax Year: 6 April

New tax rates and allowances come into effect.

Company Car Tax: 6 April

Percentage charges increase by 1% (assuming no changes to the vehicle).

Employers’ National Insurance: 6 April

Rate set at 15%. Secondary Threshold set at £5,000. Employment Allowance set at £10,500.

Capital Gains Tax (CGT): 6 April

Rates for business asset disposal relief and investors' relief rise to 18% from 06/04/26. The CGT rate for carried interest increases to 32%.

Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA): 6 April

New system - MTD for ITSA becomes mandatory for sole traders and landlords with qualifying income over £50,000.

Other Important Dates Annually

VAT – Quarterly Returns to HMRC every 3 months on or before the 7th of the month, five weeks after your period end date.

Company Accounts – must be submitted to Companies House within nine months after the accounting period end.

Corporation Tax – The deadline to file your corporation tax return is 12 months after the end of the accounting period it covers. The tax is payable 9 months after the end of the accounting period.

For companies that pay corporation tax in quarterly instalments, these are due: 6 months and 13 days after the first day of the accounting period, 3 months after the first instalment, 3 months after the second instalment (14 days after the last day of the accounting period) and 3 months and 14 days after the last day of the accounting period

This applies to accounting periods ending after 30 June 2002.

Do you need help meeting any of these deadlines?

At bennettbrooks, we understand that there are many financial deadlines to contend with and this can become overwhelming, especially for busy business owners and self-employed individuals. Our team is available to help you stay compliant and plan ahead.

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