Specialist Tax News

Diary of main tax events April / May 2026

Date What’s Due
1 April Corporation Tax for year to 30/06/2025, unless quarterly instalments apply
1 April National Minimum Wage rate increases take effect.
5 April End of the 2025/26 tax year – many tax planning actions need to have been taken by this date, including making use of 2025/26 allowances).
6 April Start of the 2026/27 tax year. Updated tax rates, thresholds and statutory payment rates take effect.
6 April Commencement of the Making Tax Digital for income tax regime.
19 April PAYE & NIC deductions, and CIS return and tax, for month to 05/04/2026 (due 22 April if you pay electronically)
30 April Annual Tax on Enveloped Dwellings (ATED) returns and payment for the chargeable period starting on 1 April 2026.
1 May Corporation Tax for year to 31/07/2025, unless quarterly instalments apply
19 May PAYE & NIC deductions, and CIS return and tax, for month to 05/05/2026 (due 22 May if you pay electronically)