| Key date | 6 April 2027, start of the 2027/28 tax year |
| Interest and rents | 24%, 44%, 49% (planned) |
| Settlement | English at B2 from 26 March 2027 |
| Shares | Securities Transfer Tax from late 2027 (planned) |
| Companies House | filing only through ACSPs, no earlier than November 2027 |
| Updated | November 2026 |
How to read the calendar
Much of this list comes from the Budget of 28 October 2026 and is only to become law with the Finance Bill 2026-27. Those items are marked planned. Anything already in the Finance Act 2026, in regulations or in the Immigration Rules is marked enacted. The background to the Budget is in UK Budget 2026; what already applied in 2026 is in what changes in 2026.
January to March 2027
| Date | What | Status | More |
|---|---|---|---|
| 1 January 2027 | First-year allowance for main pool investment rises to 50% | planned, Finance Bill 2026-27 | UK corporation tax |
| 31 January 2027 | Filing and payment of the 2025/26 tax return | enacted | HMRC and Self Assessment |
| 26 March 2027 | English at B2 instead of B1 for settlement on Skilled Worker, Global Talent and other routes, including for those already on the route | enacted (HC 1691) | Indefinite leave to remain |
April 2027: the new tax year
| Date | What | Status | More |
|---|---|---|---|
| 1 April 2027 | Reverse charge on services from abroad only for VAT-registered customers | planned, Finance Bill 2026-27 | VAT on services |
| 1 April 2027 | Main pool writing-down allowance falls to 12% (corporation tax) | planned, Finance Bill 2026-27 | UK corporation tax |
| 1 April 2027 | ATED rises by 3.5% | announced | ATED |
| 1 April 2027 | R&D claims without a prior claim notification | announced | UK Budget 2026 |
| 6 April 2027 | Interest: 24%, 44%, 49% | planned, Finance Bill 2026-27 | Everyday tax and ISAs |
| 6 April 2027 | Property income in England, Wales, Northern Ireland: 24%, 44%, 49% | planned, Finance Bill 2026-27 | Non-resident landlords |
| 6 April 2027 | Cash ISA stays at £20,000 (cut to £12,000 cancelled) | revoking regulations announced for November 2026 | Everyday tax and ISAs |
| 6 April 2027 | Business Asset Disposal Relief: lifetime limit £500,000 | planned, Finance Bill 2026-27 | Capital gains tax |
| 6 April 2027 | Founders relief: 10% CGT on up to £10 million, after 5 years of UK residence | planned, under consultation | UK Budget 2026 |
| 6 April 2027 | Trading allowance £3,000; pension tax allowance for pensioners | planned | UK Budget 2026 |
| 6 April 2027 | Making Tax Digital for the self-employed and landlords from £30,000 income | enacted | HMRC and Self Assessment |
| 6 April 2027 | Unused pension funds fall into the estate | enacted (Finance Act 2026) | UK inheritance tax |
| 6 April 2027 | Temporary Repatriation Facility: rate rises to 15% for 2027/28 | enacted (Finance Act 2025) | Temporary Repatriation Facility |
| 6 April 2027 | EMI2 employee options: limit £120,000 instead of £60,000 | announced | Employee share schemes |
| 6 April 2027 | Company cars and other benefits in kind must run through payroll | announced, legislation to follow | UK Payroll |
| April 2027 | Minimum wage from age 21: £13.21 an hour | published | UK Payroll |
Spring to December 2027
| Date | What | Status | More |
|---|---|---|---|
| Spring 2027 | Public technical consultation on UK e-invoicing standards | announced | E-invoicing in the UK |
| Autumn 2027 | Owners of English homes worth £2 million or more see their provisional bands for the council tax surcharge from 2028 | announced, Finance Bill 2026-27 | Buying a home in England |
| October 2027 to April 2028 | HMRC sets the requirements for mandatory e-invoicing from 1 April 2029 | announced | E-invoicing in the UK |
| no earlier than November 2027 | Anyone filing for others at Companies House must be registered as an ACSP; at least 6 months' notice | announced | Identity verification at Companies House |
| Late 2027 | Securities Transfer Tax replaces stamp duty and SDRT on shares | planned, Finance Bill 2026-27, start by regulations | UK PLC |
| by end of 2027 | Listed UK companies keep digital share registers; paper certificates lose their evidential value | legislation announced | UK PLC |
What it means for you
For savers and landlords, 6 April 2027 is the day from which, on the government's plan, interest and rents are taxed at up to 49%. If you hold money in UK accounts, use the ISA allowance before then. If you are planning to sell a company, check whether a sale before that date still falls under the old £1 million BADR limit.
For businesses based abroad, 1 April 2027 for VAT and the end of the year for Companies House are the dates that matter. And for anyone who wants to stay in the UK, 26 March 2027 counts: from then on, settlement on most work routes requires English at B2.
Sources: HMRC: Budget 2026 Overview of tax legislation and rates (OOTLAR); HM Treasury: Budget 2026 document; Home Office: Statement of Changes in Immigration Rules HC 1691; Companies House: Authorised corporate service providers; HMRC: E-invoicing implementation roadmap; GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
