Key dates
Key dates for recruitment agencies: October 2026 to June 2027
For the owner or office manager of a recruitment agency in Great Britain with a temp desk or contractors. These are the fixed dates between October 2026 and the end of 2027 for HMRC reports, fee and rate changes, and Employment Rights Act measures. Dates that depend on your own year end or a worker's start date are left out.
Add all 13 dates to your calendar An .ics file for Outlook, Google Calendar or Apple Calendar. No sign-up.
October 2026
DBS check fees fall: enhanced £41, basic and standard £20, Update Service £15 a year
The Disclosure and Barring Service cuts its fees from this date: enhanced from £49.50, basic and standard from £21.50, the Update Service from £16. Umbrella bodies add their own charge, so check the new total before you quote a client. Who: Agencies placing staff in care, health and education
Source: GOV.UK news story, DBS reduces fees for checks and Update Service from 5 October 2026, published 9 September 2026, read 1 October 2026
HMRC reporting quarter 6 July to 5 October ends
Workers supplied and paid without PAYE in this quarter go on the employment intermediary report due on 5 November. Ask limited company contractors and umbrellas for their details now, while the engagements are fresh. Who: Agencies that pay any worker without operating PAYE
Source: GOV.UK, Employment intermediaries reporting requirements: what this means for an intermediary, updated 30 July 2026, read 1 October 2026
Employers must take all reasonable steps to prevent sexual harassment
The Employment Rights Act 2025 duty takes effect, with an obligation not to permit harassment of employees by third parties. An agency employs its temps, so it needs a reporting route for them that does not run through the hirer. Who: Every agency with employees or temps
Source: GOV.UK, Plan to Make Work Pay and Employment Rights Act: timeline update, updated 25 September 2026, read 1 October 2026
November 2026
Comes round every quarter
Employment intermediary report due at HMRC
The report for 6 July to 5 October 2026 must be uploaded by this date. A late report brings an automatic £250 penalty, rising to £500 and then £1,000 for repeats within 12 months. Later deadlines are 5 February, 5 May and 5 August. Who: Agencies that pay any worker without operating PAYE
Source: GOV.UK, Employment intermediaries reporting requirements: what this means for an intermediary, updated 30 July 2026, read 1 October 2026
Scotland: six-month tribunal time limit reaches breach of contract claims
The time limit for bringing an employment tribunal claim rose from three months to six on 1 October 2026. For breach of employment contract claims in Scotland the change takes place on this date, so keep placement files findable for longer. Who: Agencies with workers in Scotland
Source: GOV.UK, Plan to Make Work Pay and Employment Rights Act: timeline update, updated 25 September 2026, read 1 October 2026
December 2026
Bank Rate on this day sets statutory late payment interest for January to June 2027
Statutory interest on a late business invoice is 8% over the Bank Rate in force on 31 December, for debts that fall late in the six months that follow. Update the rate in your final notice letter from 1 January. Who: Any agency chasing an overdue fee
Source: Late Payment of Commercial Debts (Rate of Interest) (No. 3) Order 2002, as set out in our guide
January 2027
Unfair dismissal qualifying period falls to six months
The change applies to dismissals from 1 January 2027, and compensatory awards are uncapped. Candidates you place and your own consultants are protected after six months, so re-read rebate periods and terms of business against the shorter period. Who: Every agency, and its clients
Source: GOV.UK, Plan to Make Work Pay and Employment Rights Act: timeline update, updated 25 September 2026, read 1 October 2026
HMRC reporting quarter 6 October to 5 January ends
Workers supplied and paid without PAYE between 6 October 2026 and 5 January 2027 go on the report due on 5 February 2027. An intermediary that supplied nobody in the quarter must still file a nil report by the deadline. Who: Agencies that pay any worker without operating PAYE
Source: GOV.UK, Employment intermediaries reporting requirements: what this means for an intermediary, updated 30 July 2026, read 1 October 2026
February 2027
Last day to replace the July to October intermediary report
A report can be replaced until the next reporting period's deadline. HMRC says it takes into account whether an incorrect report was replaced before then without being asked. The report for 6 October to 5 January is due the same day. Who: Agencies that pay any worker without operating PAYE
Source: GOV.UK, Employment intermediaries reporting requirements: what this means for an intermediary, updated 30 July 2026, read 1 October 2026
April 2027
Comes round every year
National Minimum Wage and National Living Wage rates change
GOV.UK says the rates change on 1 April every year. Re-run every temp's pay rate and margin against the new rates before the first payroll of April. The National Living Wage has been £12.71 since 1 April 2026. Who: Agencies that pay temps
Source: GOV.UK, National Minimum Wage and National Living Wage rates, read 1 October 2026
Comes round every year
Tax year 2026 to 2027 ends: employer rates in pay examples go out of date
The employer National Insurance rate and thresholds used in a Key Information Document pay example apply from 6 April 2026 to 5 April 2027. Rework the example with the 2027 to 2028 figures once GOV.UK publishes them. Who: Agencies that issue Key Information Documents
Source: GOV.UK, Rates and thresholds for employers 2026 to 2027, updated 1 September 2026, read 1 October 2026
Tax year 2027 to 2028 begins: higher company size thresholds can first affect IR35
HMRC's manual says 2027/28 is the earliest tax year in which the higher size thresholds, £15 million turnover and a £7.5 million balance sheet total, can affect whether a client is small. Ask each private client again, in writing, which side of the line it is on. Who: Agencies supplying limited company contractors
Source: HMRC Employment Status Manual, as set out in our guide; tax year dates from GOV.UK, Rates and thresholds for employers 2026 to 2027, read 1 October 2026
June 2027
Bank Rate on this day sets statutory late payment interest for July to December 2027
The 2002 Order uses the Bank Rate in force on 30 June for interest that starts to run from 1 July to 31 December. Add 8% to it and update the rate in your final notice letter from 1 July. Who: Any agency chasing an overdue fee
Source: Late Payment of Commercial Debts (Rate of Interest) (No. 3) Order 2002, as set out in our guide
Dates can move. We checked each one on the date shown at the top of this page; check the source before you rely on a date for something that matters.
AEO Lookup editorial team
We write practical guides for people who run small UK firms, and we check every fact against its source on the date shown. Read how we review, or tell us if something has changed.