UK Law Countdown

Trade union members can now vote electronically or in person in industrial action ballots, union elections and other statutory ballots, if the employer and the union agree (Acas).

VAT returns for the quarter ending 30 June 2026 are due by 7 August 2026 (online filing and payment). If you are VAT registered and use quarterly accounting, this is your next deadline. It is the payment deadline as well as the filing deadline.

Employers must submit P11D forms reporting employee benefits in kind (company car, private medical, gym membership etc) to HMRC by 6 July 2026. Employees should receive their copy by the same date.

All employers must have issued P60s to employees by 31 May 2026. Your P60 shows your total pay and tax deducted in the 2025/26 tax year. You'll need it for Self Assessment, mortgage applications, and tax credit claims.

In England, landlords can no longer evict tenants without giving a reason, and new section 21 notices cannot be served. Renters now have far greater security of tenure.

The Fair Work Agency was set up on 7 April 2026 to bring together existing enforcement bodies. It will also take on enforcement of other rights such as holiday pay and statutory sick pay, but that part has not started yet.

The two-child limit on the Universal Credit child element has been abolished. Families with three or more children now receive a child element for every child, not just the first two. The benefit cap still applies.

Sole traders and landlords with qualifying income over £50,000 must now keep digital records and send quarterly updates to HMRC. They still send a tax return by 31 January.

The tax-free personal allowance stays at £12,570 and the higher rate threshold at £50,270 (Scotland has its own income tax bands). Frozen since April 2021 and extended at the Autumn Budget 2025 to April 2031, so as wages rise more people pay tax and more are pulled into the higher rate. On the £12.71 minimum wage you now start paying income tax at about 19 hours a week.

SSP is now paid from the first day of sickness instead of the fourth, and the lower earnings limit has been removed (Acas). SSP is £123.25 a week, or 80% of average weekly earnings if that is lower.

Employees in England, Scotland and Wales can now take paternity leave from their first day of employment. It previously needed 26 weeks of service, and still does in Northern Ireland.

Unpaid (ordinary) parental leave became a day one right in England, Scotland and Wales on 6 April 2026 (Acas).

The maximum protective award for failure to collectively consult has doubled from 90 days to 180 days gross pay per employee.

The approved mileage rate for cars and vans has increased from 45p to 55p per mile for the first 10,000 miles. First change since 2011, backdated to 6 April 2026.

Employers must keep records of annual leave and holiday pay for at least 6 years (Acas).

The 2026/27 tax year starts on 6 April 2026. New ISA allowances reset, new pension annual allowance available. New NMW rates and any Budget changes take effect from this date.

The 2025/26 tax year ends on 5 April 2026. Last chance to use your ISA allowance (£20,000), pension annual allowance, capital gains tax annual exempt amount (£3,000), and any other allowances that don't carry over.

The National Living Wage (age 21+) increased to £12.71/hour. NMW 18-20 rises to £10.85/hour. NMW 16-17 rises to £8.00/hour.

All tips must be passed to workers in full, with no deductions other than tax, and paid by the end of the month after the customer paid. Where tips are paid more than occasionally, employers must have a written tips policy and keep tip records for 3 years. England, Scotland and Wales only.