This list covers the key financial dates throughout the 2026 calendar year that may affect your small business and personal finances.

1 January:

• FRS102 changes take effect for accounting periods starting on or after 1 Jan
• Energy Price Cap increases

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31 January:

• Self-assessment tax returns and payments deadline. Payment of balancing tax and first payment on account due.

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3 March:

• Spring Forecast event planned

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1 April:

• National Minimum Wage increases for over 21s to £12.71 (4.1% increase) and for 18-20 year olds to £10.85 (8.5% increase). The rate for 16-17 year olds and apprentices rises 6% to £8

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6 April:

• New tax year begins
• Making Tax Digital begins for those with income over £50,000
• Key changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) take effect.
• Dividend income rates increase (to 10.75% for the ordinary rate and 35.75% for the upper rate).
• Individuals living or working abroad will no longer be able to pay the cheaper Class 2 National Insurance contributions (NICs) voluntarily.
•  Capital Gains Tax business asset disposal relief and investors relief increases to 18% from 14%.
• State Pension increases by 4.8%.
• Company car tax appropriate percentages increase in line with previously announced uplifts (if unchanged).
• Opportunity to reset tax planning for ISAs, pensions and investments.
• Business rates update to:
  • Standard multiplier reduces to 48 pence
  • Small business multiplier reduces to 42 pence.
  • England standard retail, hospitality and leisure (RHL) multiplier will apply at 43 pence.
  • England small business RHL multiplier applies at 38.2 pence.
  • England high-value multiplier applies at 50.8 pence

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31 May:

• P60s must be issued to employees

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6 July:

• P11d submission deadline.

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7 August:

• Deadline for MTD Quarterly update 1

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31 July:

• Second payment on account deadline.

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5 October:

• Self-Assessment registration deadline for individuals who need to file a tax return for the 2025/26 tax year (e.g. new sole traders, new sources of income).

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31 October:

• Deadline for filing paper Self-Assessment returns (where applicable).

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7 November:

• Deadline for MTD Quarterly update 2

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30 December:

• Online Self-Assessment filing deadline for taxpayers who want any tax due to be collected via their 2027/28 PAYE tax code.

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You can find out more about what small businesses need to know in 2026 here.