April 2026
01: 2026/27 financial year begins.
01: The NMW and NLW rate increases comes into effect.
01: Expanded re‑use of biometric data for in‑country immigration applications reduces the need for repeat biometric enrolment.
04: Publish Gender Pay Gap data for the private sector and charities.
05: Last day of the 2025/26 tax year.
05: The final Full Payment submission for the 2025/26 tax year is due on or before the last payday preceding this date.
05: Preliminary data snapshot for Gender Pay Gap (GPG) reporting in the private sector and charities should reflect the pay period as of this date and must be published within 12 months.
05: The final Full Payment submission for the 2025/26 tax year is due on or before the last payday preceding this date.
05: Deadline to register with HMRC to payroll benefits for the 2026/27 tax year.
05: Deadline for employers to register with HMRC to obtain Appendix 4 and 8 STBV agreements to report short term business visitors for 25/26 and future tax years where they qualify for a relaxation of PAYE on their earnings (applies where employers do not already have these agreements in place).
05: 2025/26 deadline for pension contributions.
06: First day of the 2026/27 tax year
06: New PAYE rules for labour supply chains involving umbrella companies come into force. This will mean the agency or end client engaging the umbrella can be held “jointly and severally liable” for any underpayments of PAYE and NIC by the umbrella company.
06: Amendments to the ERA come into effect, namely:
- SSP payable from day one. Lower earnings limit removed, making all employees eligible.
- Paternity Leave (Unpaid): Day 1 right to take two weeks unpaid paternity leave
- Bereaved Parental Paternity Leave (unpaid) - New statutory entitlement for employees whose partner (the child’s main carer) dies within the child’s first year.
- Parental Leave (unpaid) - The one-year service requirement for parental leave is being removed. Parents can take up to 18 weeks unpaid leave per child up to the child’s 18th birthday. A maximum of four weeks can be taken per year. 21 days' notice to take this leave is still required.
- Enhanced whistleblowing protections – disclosures about sexual harassment will now explicitly qualify as protected. Employees making such disclosures will be protected from detriment and unfair dismissal
- Protected awards – collective redundancies. The maximum protective award for failure to collectively consult will increase from 90 to 180 days per affected employee. Applies where 20+ redundancies occur at one establishment within 90 days.
- Trade union recognition – Unions will now find it easier to gain formal recognition. Ballots will be decided by a simple majority of those who voted.
06: Changes to company size thresholds will also apply to off-payroll working rules (colloquially referred to as IR35).
06: The following changes will take effect within the Construction Industry Scheme (‘CIS’):
- Anti-Fraud Measures – HMRC will gain powers to help tackle fraud within CIS. These will include stronger checks around gross payment status and the ability to impose penalties.
- Administrative Simplifications – The mandatory requirement to file nil returns will be reinstated and certain public bodies will be fully exempted from CIS.
07: The Fair Work Agency comes into force as the UK’s new single enforcement body, centralising responsibility for enforcing the National Minimum Wage, holiday pay, statutory sick pay and a wider range of employment rights. The FWA will be able to conduct proactive investigations, undertake unannounced workplace visits, conduct audits of employer practices, invoke enforcement notices and civil proceedings, Name and Shame powers and the ability to impose significant financial penalties on employers who are not compliant.
08: Sponsored workers under the Skilled Worker route must be paid at least the salary stated on the Certificate of Sponsorship in each pay period. Annual salary averaging is no longer permitted for compliance purposes.
08: UK immigration and nationality application fees increase across work, visit and settlement routes. New fees apply to all applications submitted on or after this date.
08: Sponsor licence application fees increase for both small/charity sponsors and medium/large sponsors.
08: Electronic Travel Authorisation (ETA) application fee increases from £16 to £20.
19: Monthly deadline for non-electronic payments of Construction Industry Scheme (CIS), National Insurance Contributions (NIC) and Pay As You Earn (PAYE) to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
May 2026
03: Deadline for submitting form P46 (Car) for quarter ending 5 April 2026.
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
31: Give a form P60 to all employees.
31: Provide information to Forvis Mazars for assistance with the 2025/26 forms P11D, PAYE Settlement Agreement (PSA) and Employment Related Annual Securities (ERS) Annual Returns (both advantaged and non-tax advantaged).
31: Deadline to inform employees about the payrolling of benefits for the 2025/26 tax year, including which benefits are payrolled and their cash equivalents.
31: Submit 2025/26 returns and pay PAYE for employees under an Appendix 8 Scheme.
31: Report Short Term Business Visitors to HMRC for the 2025/26 tax year under an Appendix 4 agreement.
June 2026
07: Implementation deadline for EU Pay Transparency Directive (PTD) to close gender pay gap and ensure equal pay. Applies to UK employers with employees working in the EU and/or have operations in the EU.
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
July 2026
01: Further immigration rule changes from the March 2026 Statement of Changes take effect, including technical amendments affecting sponsorship and application processes.
04: Deadline for reimbursement of PAYE on notional payments.
05: Deadline for applying for PAYE Settlement Agreement (PSA) for 2025/26.
06: Deadline for submitting 2025/26 forms P11D and forms P11D(b) to HMRC.
06: Deadline for submitting 2025/26 forms P11D and forms P11D(b) is for employees under an EP Appendix 7B scheme.
06: Notifying HMRC of any redundancy and termination packages paid during 2025/26 where the total package exceeds £30,000 and includes benefits in kind.
06: Deadline for employees to make good on certain non-payrolled benefits in kind provided in the 2025/26 tax year.
06: HMRC deadline for online return filing with HMRC for non-tax-advantaged employee shares and securities transactions for 2025/26. No reminders will be sent and automatic penalties will apply for late submissions.
06: Deadline for online return filing with HMRC of EMI, SIP, SAYE and CSOP information for 2025/26. No reminders will be sent and automatic penalties will apply for late submissions.
06: Deadline to report to HMRC the grant of EMI options between 6 April 2025 – 5 April 2026. Failure to meet this deadline will result in the options losing EMI qualification status.
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
19: Annual deadline for postal remittance of Class 1A NIC to HMRC.
19: Pay estimated Class 1A NIC for UK inbound tax equalised employees covered by an EP Appendix 7A scheme and “actual” Class 1A NIC for employees covered by an Appendix 7B scheme.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
22: Annual deadline for electronic remittance of Class 1A NIC to HMRC.
31: Contractual deadline for submitting PSA computations to HMRC for 2025/26 unless a different date has been agreed with HMRC.
31: Second Payment on Account for Income Tax for 2025/26 tax year.
August 2026
02: Deadline for submitting Form P46(Car) for quarter ending 5 July 2026.
07: Deadline for sending quarterly Making Tax Digital update to HMRC. Only applies to individuals and businesses who have signed up for Making Tax Digital for Income Tax.
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
September 2026
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
October 2026
01: Further amendments to ERA come into effect: (no date given, just October 2026 at this stage)
- New tipping laws – employers must consult with employees on how tips are distributed. A tipping policy review must occur every three years, anonymised consultation notes must be provided. Employees can bring tribunal claims for non-compliance.
- Statutory Duty to Prevent Sexual Harassment: Employers will have a stronger duty to prevent workplace sexual harassment by colleagues or third parties. This includes ensuring robust policies, training and reporting systems are in place.
- Additional Trade Union Rights: Trade Unions will have greater access to workplaces to speak with employees. Employers must inform new starters and existing employees of their right to join a union, Enhanced protections for union reps fulfilling their union duties, stronger protections for employees involved in lawful industrial action.
- Employment Tribunal Claims: Time limits for most tribunal claims will increase from three to six months.
05: Deadline for Self-Assessment registration (unless a disposal of UK residential property, in which case, a reporting and payment deadline of 60 days from completion applies).
06: Second automatic penalty of £300 applied for late ERS Annual Returns (both tax advantaged and non-tax advantaged).
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
19: Final date for postal payments to HMRC for income tax and Class 1B NIC liability on a PSA.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
22: Final date for electronic payments to HMRC for income tax and Class 1B NIC liability on a PSA.
31: Deadline for postal submission of Self-Assessment tax returns for tax year ended 5 April 2026.
November 2026
02: Deadline for submitting form P46 (Car) for quarter ending 5 October 2026
07: Deadline for sending quarterly Making Tax Digital update to HMRC. Only applies to individuals and businesses who have signed up for Making Tax Digital for Income Tax.
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
December 2026
01: New Advisory Fuel Rates (AFR) for company car users published.
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
31: Temporary Shortage List (TSL) is due to expire. Employers relying on shortage concessions should review workforce planning and sponsorship strategies
January 2027
01: Further proposed amendments to ERA (no date given, just January 2027 at this stage)
- Unfair Dismissal: Unfair dismissal protection will apply after six months service rather than two years. The compensation cap is being removed, meaning awards could be considerably higher.
- Fire and Rehire Ban: The planned ban on fire and rehire has been delayed from October 2026 but is still expected. This means that employers will no longer be able to dismiss employees and rehire them on worse terms.
- Zero Hours and Agency Workers: (still under consultation), but expected to include: Compensation for cancelled shifts, right to request guaranteed hours and reasonable notice required for shifts.
- Flexible Working Rights: Flexible working will become a day one right. Employers must handle requests reasonably and promptly. A vague refusal will no longer meet the legal standard.
06: Third automatic penalty of £300 applied for late ERS Annual Returns.
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
31: Deadline for filing Self-Assessment Tax Returns for tax year ended 5 April 2026.
31: Balancing payment of tax due for 2025/26 and first Payment on Account for Income Tax for 2026/27 (unless a disposal of UK residential property, in which case, a reporting and payment deadline of 60 days from completion applies).
31: Deadline to submit forms P11D and P11D(b) for 2025/26 for employees covered by an EP Appendix 6 or Appendix 7A scheme.
February 2027
02: Deadline for submitting form P46 (Car) for quarter ending 5 January 2027.
07: Deadline for sending quarterly Making Tax Digital update to HMRC. Only applies to individuals and businesses who have signed up for Making Tax Digital for Income Tax.
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
March 2027
19: Monthly deadline for postal payments of CIS, NIC and PAYE to HMRC.
22: Monthly deadline for electronic remittance of CIS, NIC and PAYE to HMRC.
30: Publish Gender Pay Gap data for public sector organisations
31: Deadline for any additional Class 1 or Class 1A NIC to be paid over to HMRC.
31: Deadline for payment of residual Class 1 and Class 1A to HMRC under a NIC Settlement Return’ (NSR) for Appendix 7A schemes, submit the NSR to HMRC. Relates to the 25/26 tax year.
April 2027
01: 2027/28 financial year begins
01: The NMW and NLW rate increases comes into effect
04: Publish Gender Pay Gap data for the private sector and charities
05: Last day of the 2026/27 tax year
05: The final Full Payment submission for the 2026/27 tax year is due on or before the last payday preceding this date
05: Preliminary data snapshot for Gender Pay Gap (GPG) reporting in the private sector and charities should reflect the pay period as of this date and must be published within 12 months.
05: The final Full Payment submission for the 2026/27 tax year is due on or before the last payday preceding this date.
05: 2026/27 deadline for pension contributions.
05: Deadline for employers to register with HMRC to obtain Appendix 4 and 8 STBV agreements to report short term business visitors for 26/27 and future tax years where they qualify for a relaxation of PAYE on their earnings (applies where employers do not already have these agreements in place).
06: First day of the 2027/28 tax year
06: Payrolling benefits becomes mandatory
06: New points-based penalty regime for employees who file self-assessment tax returns begins.
Top tips for the 2026/27 tax year
Don’t Forget
- When Off‑Payroll Workers are engaged, it remains essential that employment status is carefully assessed to ensure IR35 compliance and good governance is in place across the supply chain, particularly with the new Umbrella Joint & Several Liability rules coming into force.
- Non‑reimbursed expenses connected to a worker’s job still reduce pay for National Minimum Wage (NMW) purposes.
- S431 ITEPA 2003 tax elections for restricted share acquisitions do not need to be filed with HMRC but must be signed within 14 days and retained.
- Even if you are not operating in the construction industry, you may still need to register for CIS if you pay subcontractors for construction work.
- From 6 April 2026, Statutory Sick Pay (SSP) becomes a day‑one entitlement, with the three‑day waiting period removed and the lower earnings limit abolished. Employers should ensure policies reflect the new universal entitlement.
- From 6 April 2026, Paternity Leave and Unpaid Parental Leave become day‑one rights for all employees, regardless of length of service. A new Bereaved Partner’s Paternity Leave entitlement also begins.
Handy hints
- Internationally mobile employees with UK workdays may continue to have relevant share transactions captured in annual ERS filings.
- Increased National Living/Minimum Wage rates remain applicable from the first full pay period after 1 April. With the Fair Work Agency being set up, having robust NMW controls will be more vital than ever, with salaried workers being a more high-risk area to get right given the wage compression that has been taking place
- The corporation tax deduction available when providing shares to employees can be significant and should be reviewed when awarding equity.
- In some share‑scheme arrangements, employer NIC can be contractually transferred to the employee, reducing income‑tax exposure and employer cost.
- A Short‑Term Business Visitor Agreement (STBVA) still cannot apply to visitors from overseas branches of a UK company; PAYE applies from day one.
- From April 2026, new whistleblowing protections explicitly cover disclosures relating to sexual harassment, so ensure policies and reporting lines are updated.
- HMRC have confirmed you must save copies of ERS Annual Returns or EMI notifications before submitting for your records as you will not be able to access a copy via the portal at a later date.
Did you know?
- Salary sacrifice for pension contributions continues to generate significant NIC savings for both employers and employee and is one worth implementing even with the potential 2029 changes on the horizon (we still have three tax years until the changes potentially takes place)
- Unpaid additional hours worked by salaried staff still count within their NMW calculation year. If they work beyond their contracted salaried hours, their effective hourly pay can fall below NMW so regular monitoring and timely adjustments are essential to stay compliant Private‑company share awards may also trigger PAYE withholding obligations at taxable events, especially where subsidiary shares are awarded.
- Annual staff functions such as Christmas parties must still fall within the £150 per head per tax year limit (including VAT) to remain exempt. From 6 April 2026, higher EMI qualification thresholds will open the door for many more employers to tap into the scheme’s powerful tax advantages and added flexibility
- Where salary sacrifice arrangements exist, assess whether Optional Remuneration Arrangements (OpRA) rules apply, as this may trigger P11D reporting.
- If employees receive a car allowance and are paid less than 45p per mile for qualifying business mileage, employers can reclaim Class 1 NIC on the shortfall.
- Hospitality businesses may benefit from establishing a TRONC system to reduce NIC on tips and gratuities.
From February 2026, trade‑union and industrial‑action rules change significantly, mandates now last 12 months, notice requirements are shorter and ballot processes are simplified. This increases the likelihood of lawful industrial action, so proactive employee‑relations planning is recommended.
Important
- The Corporate Criminal Offences (CCO) rules for failure to prevent the facilitation of tax evasion continue to apply to all corporate bodies and partnerships and should be embedded within Tax Governance frameworks.
- Immigration rules continue to change frequently due to ongoing economic and political developments. Always check updated guidance and alerts from immigration specialists.
- From April 2026, the maximum protective award for failures in collective redundancy consultation doubles from 90 to 180 days' pay per employee, reflecting strengthened worker protections.
A new Fair Work Agency begins phased implementation from 2026, simplifying enforcement of employment rights, including SSP, family leave and whistleblowing protections. Larger employers (250+ employees) are encouraged to publish action plans around gender pay gaps and menopause support.
Get in touch with our team of tax specialists
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National contacts
Robin Bailey Director - Global Mobility - London
Nicola Bell Director - HR Client Services - Milton Keynes
Ian Goodwin Partner – Employment Tax - Leeds
Sue Kukadia Partner - Head of Immigration - Specialist Tax - London
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Katie Sharpe Partner - Payroll - Milton Keynes
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