Key Accounting Dates April 2026: Important UK Tax Deadlines for Your Business

/Published:20th March 2026/inBusiness, Contractors, Freelancers, Landlords, Limited Company, Making Tax Digital, News, Running a business, Self Employed, Sole Trader, Tax
Accounting Wise - key UK accounting dates April 2026

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April is one of the most significant months in the UK tax calendar. It brings the close of one tax year, the start of another, and a raft of deadlines spanning corporation tax, VAT returns, PAYE, and more. On top of the usual compliance obligations, April 2026 also marks the introduction of several major tax changes that businesses, landlords, and advisers need to be ready for. Use this guide to stay on top of every deadline and to understand what the new measures mean in practice.

Tax Deadlines: April 2026

1 April 2026

Corporation Tax payment: 30 June 2025 year ends

Companies with a financial year ending 30 June 2025 must pay any outstanding Corporation Tax liability by 1 April 2026. This applies to companies not within the quarterly instalment payments regime. Payment must be made electronically to HMRC. Late payment will attract interest charges, so ensure your figures are finalised and funds are ready in advance.

5 April 2026

P46(Car) electronic: quarter to 5 April 2026

Employers who provide company cars to employees and have not already reported the benefit through payroll must submit a P46(Car) form electronically to HMRC for the quarter ending 5 April 2026. This covers any cars first made available, or withdrawn, during the quarter. The P46(Car) allows HMRC to adjust employees’ tax codes so that the benefit-in-kind is taxed correctly. Filing must be done through HMRC’s PAYE Online service or compatible payroll software.

Tax year: 2025–26 tax year ends

The 2025–26 tax year closes on 5 April 2026. This is the final day of the current tax year for Income Tax purposes, affecting individuals, sole traders, and partners. It is also the last date on which certain reliefs and allowances for 2025–26 can be used, including the annual ISA allowance and pension contribution limits for this tax year. Ensure any year-end tax planning steps are completed before this date.

National Insurance: normal deadline to pay voluntary Class 2 or Class 3 NI for 2019–20

5 April 2026 is the standard deadline to make voluntary National Insurance contributions for the 2019–20 tax year. Paying voluntary Class 2 NI (for the self-employed) or Class 3 NI (for those not in work or with gaps in their record) can help fill gaps in your National Insurance record and protect your entitlement to the State Pension. Once this deadline passes, you will generally no longer be able to fill the 2019–20 gap. If you are unsure whether it is worth making a voluntary contribution, check your National Insurance record on the GOV.UK website or speak to a financial adviser.

Payrolling benefits: deadline to register for voluntary payrolling in 2026–27

Employers who wish to payroll benefits in kind for the 2026–27 tax year must register with HMRC by 5 April 2026. Payrolling benefits means taxing the value of employee benefits (such as private medical insurance or gym memberships) through payroll in real time, rather than reporting them on a P11D at year end. Registration must be completed through HMRC’s Payrolling Benefits in Kind online service. Missing this deadline means you will need to continue using P11Ds for the 2026–27 tax year.

Practical tip: If you are considering payrolling benefits, register before 5 April each year and inform your employees in writing. Employees whose benefits are payrolled will no longer receive a separate tax code adjustment for those benefits.

6 April 2026

Tax year: 2026–27 tax year begins

The new 2026–27 tax year begins on 6 April 2026. New allowances, rates, and thresholds take effect from this date, including updated Income Tax bands, revised NI thresholds, and the new Making Tax Digital for Income Tax rules (see below). Employers should ensure their payroll software is updated ahead of the first pay period falling on or after 6 April. Employees should also review their tax codes at the start of each new tax year to make sure they are correct.

7 April 2026

VAT return submission and payment (online): month-end or quarter 28 February 2026

VAT-registered businesses with a VAT accounting period ending 28 February 2026 must submit their VAT return and pay any VAT due to HMRC by 7 April 2026. Returns must be submitted via Making Tax Digital-compatible software. Payments should be made electronically to ensure they reach HMRC by the deadline; bank transfer processing times should be factored in. For information on VAT return deadlines and how to pay, visit GOV.UK: Pay your VAT bill.

14 April 2026

CT61: return and payment for quarter ended 31 March 2026

Companies that have paid interest, royalties, or similar annual payments from which they are required to deduct Income Tax at source must file a CT61 return and pay the deducted tax to HMRC for the quarter ended 31 March 2026. The CT61 applies where a company makes payments such as loan interest to individuals or non-UK companies. The form must be submitted to HMRC and payment made by 14 April 2026. For guidance on CT61 requirements, visit HMRC’s CT61 guidance

19 April 2026

PAYE, NIC and CIS payment (postal): month-end and quarter-end 5 April 2026

Employers and contractors paying PAYE, National Insurance contributions, or Construction Industry Scheme (CIS) deductions by cheque or postal payment must ensure HMRC receives the payment by 19 April 2026 for the month or quarter ending 5 April 2026. Note that postal payments are treated as received on the date they arrive at HMRC, not the date they are sent, so payments should be posted well in advance of the deadline. HMRC strongly encourages electronic payment to avoid delays.

CIS return: payments made to subcontractors in the month to 5 April 2026

Contractors operating under the Construction Industry Scheme must file their monthly CIS return with HMRC by 19 April 2026, covering all payments made to subcontractors in the month to 5 April 2026. The return must detail each subcontractor paid, the gross amount, any materials deduction, and the tax deducted. Returns can be submitted online via HMRC’s CIS service or through compatible payroll software. Failure to file on time results in automatic penalties. Further guidance is available at GOV.UK: Construction Industry Scheme.

22 April 2026

PAYE, NIC and CIS payment (electronic): month-end and quarter-end 5 April 2026

The electronic payment deadline for PAYE, National Insurance, and CIS deductions relating to the month or quarter ending 5 April 2026 is 22 April 2026. Electronic payments include Faster Payments, BACS, and CHAPS. This is three days later than the postal deadline and is the method HMRC recommends. Ensure your payment reference is correct and that any bank processing times are accounted for, particularly for same-day CHAPS payments. For details on how to pay, visit GOV.UK: Pay your PAYE bill.

Practical tip: Where possible, set up PAYE and CIS payments by Faster Payments to benefit from same-day or next-day processing, and always use your Accounts Office reference number as the payment reference to avoid delays in allocation.

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30 April 2026

Plastic Packaging Tax: return and payment, quarter-end 31 March 2026

Businesses liable to Plastic Packaging Tax must submit their return and pay any tax due by 30 April 2026 for the quarter ending 31 March 2026. Plastic Packaging Tax applies to plastic packaging manufactured in or imported into the UK that does not contain at least 30% recycled plastic content. The tax currently stands at £217.85 per tonne. Returns must be filed online via HMRC. For registration and filing guidance, see HMRC’s Plastic Packaging Tax guidance.

Corporation Tax returns: 30 April 2025 year ends

Companies with an accounting period ending 30 April 2025 must file their Corporation Tax return (CT600) with HMRC by 30 April 2026. The return must be filed online along with full statutory accounts and computations. Note that the deadline to pay Corporation Tax for this year end will have passed earlier (typically nine months and one day after the year end), so if payment has not yet been made, interest will already be accruing. If you need help preparing your CT600, contact Accounting Wise.

Annual Tax on Enveloped Dwellings (ATED): return and payment (or relief declaration) for properties within the scope of ATED on 1 April 2026

Companies, partnerships with corporate members, and collective investment schemes that own UK residential property valued above the ATED threshold must submit their ATED return and pay any charge due, or file a relief declaration, by 30 April 2026. This covers properties within the scope of ATED on 1 April 2026. ATED applies to residential properties owned by non-natural persons and is charged on a sliding scale based on property value. Many properties qualify for relief, such as those let commercially or open to the public, but a relief claim must still be filed annually. Full guidance is available at GOV.UK: ATED returns.

Non-resident landlord scheme: payment of tax for the quarter ended 31 March 2026

Letting agents and tenants who pay rent directly to non-resident landlords and have deducted basic rate Income Tax under the Non-Resident Landlord (NRL) scheme must pay that deducted tax to HMRC by 30 April 2026, covering the quarter ended 31 March 2026. Quarterly returns must also be filed at the same time. Non-resident landlords can apply to HMRC to receive rents gross if they have a good compliance record. Guidance on the scheme is available at GOV.UK: Non-Resident Landlord scheme.

Inheritance Tax: payment of IHT on lifetime transfers between 6 April and 30 September 2025

Inheritance Tax due on chargeable lifetime transfers made between 6 April 2025 and 30 September 2025 must be paid to HMRC by 30 April 2026. Chargeable lifetime transfers include gifts to most trusts above the nil-rate band. Interest runs from the due date on any unpaid IHT, so prompt payment is important. If you are unsure whether a transfer is chargeable or need help calculating the tax due, speak to an adviser at Accounting Wise.

New Tax Measures and Tax-Significant Events: April 2026

1 April 2026

Writing Down Allowance main rate reduced from 18% to 14% (Corporation Tax)

From 1 April 2026, the main rate of Writing Down Allowance (WDA) for Corporation Tax purposes reduces from 18% to 14%. WDA is the annual tax relief given on the reducing balance of the main pool for capital allowances, covering most plant and machinery that does not qualify for the Annual Investment Allowance or first-year allowances. The reduction means businesses will receive less tax relief each year on their existing capital pools, increasing their effective tax cost over time. Companies should review their capital allowance planning and consider whether to accelerate expenditure to take full advantage of higher rates or AIA before the change takes effect.

Practical tip: If your company has significant expenditure planned on plant and machinery, review the timing carefully. Expenditure falling before 1 April 2026 will benefit from the higher 18% WDA rate in the transitional period.

Late filing penalties for Corporation Tax will increase

From 1 April 2026, the fixed penalties for late filing of Corporation Tax returns will increase. The current flat penalty of £100 for filing up to three months late and £200 for later filing will rise. HMRC has signalled these increases as part of a broader drive to improve filing compliance. Companies and agents should review all upcoming CT600 deadlines to ensure returns are filed on time. Repeated late filing can attract tax-geared penalties on top of the fixed penalties, so staying compliant is important both financially and reputationally.

5 April 2026

Writing Down Allowance main rate reduced from 18% to 14% (Income Tax)

The equivalent reduction in the main rate of WDA also takes effect for Income Tax purposes from 5 April 2026, affecting unincorporated businesses including sole traders and partnerships. As with the Corporation Tax change above, this means that capital allowance claims on the main pool will reduce at a slower rate going forward. Self-employed individuals and partners should review their capital expenditure plans and consider the timing of major asset purchases in light of the reduced allowance.

National Insurance: Relief for employers of veterans ceases

The zero-rate of secondary (employer) Class 1 National Insurance contributions for employers who hire qualifying armed forces veterans ceases on 5 April 2026. Since 6 April 2021, employers have been able to claim this relief on earnings up to the upper secondary threshold for veterans in their first year of civilian employment. From 6 April 2026, the standard employer NIC rates will apply to all employees, including veterans. Employers who currently benefit from this relief should update their payroll records accordingly.

6 April 2026

Making Tax Digital for Income Tax: mandatory for self-employed individuals and landlords with turnover above £50,000

From 6 April 2026, Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) becomes mandatory for self-employed individuals and landlords with qualifying business turnover above £50,000.

Under MTD for ITSA, these taxpayers must use HMRC-recognised software to keep digital records and submit quarterly updates to HMRC, followed by a final declaration at the end of the tax year. This replaces the current annual Self Assessment tax return for the income sources in scope.

If you are affected and have not yet signed up, you should act now: you will need to choose compatible software, register with HMRC, and begin keeping digital records from the start of the 2026-27 tax year. Full guidance is available at GOV.UK: MTD for Income Tax. Accounting Wise can help you prepare: get in touch with our team.

Practical tip: If your turnover is close to the £50,000 threshold, check whether it applies to your combined income from all qualifying sources. Do not wait until April 2026 to choose your software as many providers have waitlists or setup lead times.

Inheritance Tax: Business Property Relief and Agricultural Property Relief capped at £2.5m combined

From 6 April 2026, the 100% rates of Business Property Relief (BPR) and Agricultural Property Relief (APR) will be capped at a combined total of £2.5 million per individual. Qualifying assets above this combined threshold will attract relief at 50% rather than 100%, effectively meaning the excess is taxed at 20% IHT (being 50% of the 40% headline rate). This is a significant change for business owners and farmers with estates above the cap. Estate planning should be reviewed urgently, particularly for family businesses and agricultural estates that have historically passed free of IHT. Speak to an adviser at Accounting Wise to understand the impact on your estate.

Inheritance Tax: Business Property Relief reduced to 50% on AIM shares and similar

Also from 6 April 2026, BPR will be reduced from 100% to 50% on shares that are designated as not listed on the markets of recognised stock exchanges, including shares traded on the Alternative Investment Market (AIM). Previously, AIM shares held for at least two years qualified for 100% BPR, making them a popular IHT planning tool. Under the new rules, the effective IHT rate on qualifying AIM shares will be 20% rather than 0%. Investors holding AIM shares as part of an IHT planning strategy should review their portfolios and seek specialist advice.

Carried interest: taxed under the Income Tax framework as trading profits

From 6 April 2026, carried interest will be brought fully within the Income Tax framework and treated as trading profits from a deemed trade. Previously, carried interest was subject to Capital Gains Tax, often at lower rates. The change significantly increases the tax cost for fund managers and private equity professionals who receive carried interest as part of their remuneration. Those affected should review their remuneration structures and seek professional advice well in advance of the change.

April 2026

Mandatory registration of tax advisers who interact with HMRC on behalf of clients

April 2026 sees the introduction of mandatory registration for tax advisers who interact with HMRC on behalf of clients. Under the new regime, only registered agents will be able to act for clients in dealings with HMRC. This is aimed at raising standards across the tax advice profession and tackling non-compliant agents who facilitate tax avoidance or evasion. Reputable accountancy firms and tax advisers, including members of professional bodies such as ICAEW, ACCA, and CIOT, will be well-placed to meet the new requirements. If you use an unqualified or unregistered tax adviser, now is the time to review that relationship.

Keeping on top of these deadlines and understanding the new rules before they take effect can save significant time, cost, and stress. If you need support with any of the above, the team at Accounting Wise is here to help. Contact us today to speak with one of our advisers.

Need help keeping on top of accounting deadlines? Contact Accounting Wise Today!

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