BEGIN:VCALENDAR VERSION:2.0 PRODID:-//AEO Lookup//Key dates//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Key dates for accountancy practices BEGIN:VEVENT UID:2026-10-23-penny-1@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20261023 DTEND;VALUE=DATE:20261024 SUMMARY:Records date for the quarter to 5 October\, on an 18 -day rule DESCRIPTION:A records date 18 days after each period ends le aves the practice 15 days before the update is due on the 7t h. The same rule gives 23 January\, 23 April and 23 July. So urce: Our records policy guide\; GOV.UK "Send quarterly upda tes". The guide: https://aeolookup.com/accountants/how-to-st op-clients-sending-records-late/ (AEO Lookup\; general infor mation\, not advice). URL:https://aeolookup.com/accountants/how-to-stop-clients-se nding-records-late/ RRULE:FREQ=MONTHLY;INTERVAL=3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-10-31-penny-2@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Paper Self Assessment returns for 2025 to 2026 must reach HMRC DESCRIPTION:HMRC must receive a paper return by 11:59pm or a late filing penalty applies. It is also the paper cut-off f or having a balance under £3\,000 collected through the tax code. Source: GOV.UK "Self Assessment tax returns: Deadlines "\, read 1 October 2026. The guide: https://aeolookup.com/ac countants/self-assessment-30-december-deadline-tax-code-paye / (AEO Lookup\; general information\, not advice). URL:https://aeolookup.com/accountants/self-assessment-30-dec ember-deadline-tax-code-paye/ RRULE:FREQ=YEARLY TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-11-07-penny-3@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20261107 DTEND;VALUE=DATE:20261108 SUMMARY:MTD quarterly update due for 6 April to 5 October 20 26 DESCRIPTION:Second update of 2026 to 2027 for clients with q ualifying income over £50\,000. There are no penalty points this year\, but the tax return cannot be submitted until eve ry update has been sent. Source: GOV.UK "Send quarterly upda tes" and "Penalties for Making Tax Digital for Income Tax". The guide: https://aeolookup.com/accountants/mtd-income-tax- quarterly-deadline-checker/ (AEO Lookup\; general informatio n\, not advice). URL:https://aeolookup.com/accountants/mtd-income-tax-quarter ly-deadline-checker/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-11-24-penny-4@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20261124 DTEND;VALUE=DATE:20261125 SUMMARY:First records request for returns to be filed by 30 December DESCRIPTION:Counting back 24 days from an internal filing da te of Friday 18 December. The reminder follows on 4 December and the final letter on 11 December\, leaving 12 days befor e HMRC's cut-off. Source: Our 30 December guide and records request letter guide. The guide: https://aeolookup.com/accou ntants/self-assessment-30-december-deadline-tax-code-paye/ ( AEO Lookup\; general information\, not advice). URL:https://aeolookup.com/accountants/self-assessment-30-dec ember-deadline-tax-code-paye/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2026-12-30-penny-5@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20261230 DTEND;VALUE=DATE:20261231 SUMMARY:Last day to file online for tax to be collected thro ugh a PAYE code DESCRIPTION:A 2025 to 2026 return filed online by 11:59pm le ts HMRC collect a balance under £3\,000 through the 2027 to 2028 tax code in 12 instalments. Filed a day later\, the who le balance is due on 31 January. Source: GOV.UK "Self Assess ment tax returns: Deadlines" and "Pay your Self Assessment t ax bill: Through your tax code"\, read 1 October 2026. The g uide: https://aeolookup.com/accountants/self-assessment-30-d ecember-deadline-tax-code-paye/ (AEO Lookup\; general inform ation\, not advice). URL:https://aeolookup.com/accountants/self-assessment-30-dec ember-deadline-tax-code-paye/ RRULE:FREQ=YEARLY TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-01-31-penny-6@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Self Assessment: 2025 to 2026 online return and paym ent due DESCRIPTION:Online returns and the tax owed are due by 11:59 pm\, with any first payment on account for 2026 to 2027. A l ate return costs £100 at once\, and tax still unpaid after 3 0 days adds 5%. Source: GOV.UK "Self Assessment tax returns: Deadlines" and "Penalties"\, read 1 October 2026. The guide : https://aeolookup.com/accountants/self-assessment-late-fil ing-penalty-calculator/ (AEO Lookup\; general information\, not advice). URL:https://aeolookup.com/accountants/self-assessment-late-f iling-penalty-calculator/ RRULE:FREQ=YEARLY TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-02-07-penny-7@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20270207 DTEND;VALUE=DATE:20270208 SUMMARY:MTD quarterly update due for 6 April 2026 to 5 Janua ry 2027 DESCRIPTION:Third update of 2026 to 2027. It falls one week after the Self Assessment deadline\, so the records for it a re being chased while January returns are still going in. So urce: GOV.UK "Send quarterly updates". The guide: https://ae olookup.com/accountants/mtd-income-tax-what-accountants-do-e ach-quarter/ (AEO Lookup\; general information\, not advice) . URL:https://aeolookup.com/accountants/mtd-income-tax-what-ac countants-do-each-quarter/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-04-06-penny-8@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20270406 DTEND;VALUE=DATE:20270407 SUMMARY:MTD for Income Tax starts for qualifying income over £30\,000 DESCRIPTION:Clients whose qualifying income for 2025 to 2026 was over £30\,000 must use MTD from this date. GOV.UK also says that from April 2027 the points-based penalties apply t o everyone who submits a personal Self Assessment return. So urce: GOV.UK "Find out if and when you need to use Making Ta x Digital for Income Tax" (26 March 2026) and "Penalties for Making Tax Digital for Income Tax" (30 March 2026)\, read 1 October 2026. The guide: https://aeolookup.com/accountants/ mtd-income-tax-agent-sign-up-client-authorisation/ (AEO Look up\; general information\, not advice). URL:https://aeolookup.com/accountants/mtd-income-tax-agent-s ign-up-client-authorisation/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-05-07-penny-9@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20270507 DTEND;VALUE=DATE:20270508 SUMMARY:Final MTD quarterly update for 2026 to 2027 due DESCRIPTION:Covers 6 April 2026 to 5 April 2027. The tax ret urn for the year\, due on 31 January 2028\, cannot be submit ted until all four updates have been sent. Source: GOV.UK "S end quarterly updates" and "Penalties for Making Tax Digital for Income Tax". The guide: https://aeolookup.com/accountan ts/mtd-income-tax-quarterly-deadline-checker/ (AEO Lookup\; general information\, not advice). URL:https://aeolookup.com/accountants/mtd-income-tax-quarter ly-deadline-checker/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-07-31-penny-10@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Second payment on account for 2026 to 2027 due DESCRIPTION:Half of the 2025 to 2026 bill again\, unless tha t bill was under £1\,000 or more than 80% of the tax owed wa s collected outside Self Assessment\, for example through a PAYE code. Source: GOV.UK "Understand your Self Assessment t ax bill: Payments on account"\, read 1 October 2026. The gui de: https://aeolookup.com/accountants/self-assessment-30-dec ember-deadline-tax-code-paye/ (AEO Lookup\; general informat ion\, not advice). URL:https://aeolookup.com/accountants/self-assessment-30-dec ember-deadline-tax-code-paye/ RRULE:FREQ=YEARLY TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-08-07-penny-11@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20270807 DTEND;VALUE=DATE:20270808 SUMMARY:First MTD update of 2027 to 2028: late updates now e arn penalty points DESCRIPTION:For tax years after 2026 to 2027 each missed qua rterly update or return deadline earns one point. At 4 point s the client pays £200\, and another £200 for each deadline missed after that. Source: GOV.UK "Penalties for Making Tax Digital for Income Tax" (30 March 2026). The guide: https:// aeolookup.com/accountants/mtd-income-tax-what-accountants-do -each-quarter/ (AEO Lookup\; general information\, not advic e). URL:https://aeolookup.com/accountants/mtd-income-tax-what-ac countants-do-each-quarter/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-10-05-penny-12@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20271005 DTEND;VALUE=DATE:20271006 SUMMARY:Deadline to register a client who first needs a 2026 to 2027 return DESCRIPTION:Tell HMRC by this date. Register later and the f iling date becomes 31 January 2028 or three months from HMRC 's letter if later\, but the tax is still due on 31 January 2028 and a penalty can be charged on whatever is unpaid then . Source: GOV.UK "Register for Self Assessment" and "Self As sessment tax returns: Deadlines"\, read 1 October 2026. The guide: https://aeolookup.com/accountants/what-happens-if-cli ent-registers-self-assessment-late/ (AEO Lookup\; general in formation\, not advice). URL:https://aeolookup.com/accountants/what-happens-if-client -registers-self-assessment-late/ RRULE:FREQ=YEARLY TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:2027-11-07-penny-13@aeolookup.com DTSTAMP:20261001T000000Z DTSTART;VALUE=DATE:20271107 DTEND;VALUE=DATE:20271108 SUMMARY:MTD quarterly update due for 6 April to 5 October 20 27 DESCRIPTION:Second update of 2027 to 2028\, and the first No vember deadline for clients who joined on 6 April 2027 with qualifying income over £30\,000. A late update now earns a p enalty point. Source: GOV.UK "Send quarterly updates" and "P enalties for Making Tax Digital for Income Tax". The guide: https://aeolookup.com/accountants/mtd-income-tax-quarterly-d eadline-checker/ (AEO Lookup\; general information\, not adv ice). URL:https://aeolookup.com/accountants/mtd-income-tax-quarter ly-deadline-checker/ TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR