Key dates in 2026 for small businesses and personal finances

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

31 January:

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

3 March:

• Spring Forecast event planned

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

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

31 May:

• P60s must be issued to employees

6 July:

• P11d submission deadline.

7 August:

• Deadline for MTD Quarterly update 1

31 July:

• Second payment on account deadline.

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).

31 October:

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

7 November:

• Deadline for MTD Quarterly update 2

30 December:

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

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