Key dates
Key dates for solicitors: October 2026 to December 2027
Dated deadlines for a small SRA-regulated firm in England and Wales from October 2026 to the end of 2027: practising certificate renewal, the clock when indemnity insurance is not renewed, estate tax return dates for probate files, and the bank holidays that move working-day counts at the Land Registry. Deadlines that run from a firm's own year end or a client's own dates are left out.
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October 2026
Comes round every year
Last day to register an estate with HMRC for tax year 2025 to 2026
An estate registers if it was worth over £2.5 million, sold over £500,000 of assets in one tax year or owes over £10,000 of tax. HMRC then sends a Unique Taxpayer Reference, usually within 15 working days. Who: Probate fee earners with estates in administration
Source: GOV.UK, Register your client's estate, read 1 October 2026
Tell the SRA and the insurer if indemnity cover lapsed on 30 September
Rule 8.1 allows five business days from entering the extended policy period. For a policy that expired on 30 September 2026 with no replacement, entry was 1 October, so written notice is due by 8 October. Who: Firms whose policy expired on 30 September 2026 without a replacement
Source: SRA Indemnity Insurance Rules, rule 8.1
Extended policy period ends for indemnity cover that expired on 30 September
The 30 days of extended cover from the last insurer end. From 31 October a firm still without a policy is in the cessation period: existing instructions only, no new clients and no new instructions from existing clients. Who: Firms whose policy expired on 30 September 2026 without a replacement
Source: SRA Indemnity Insurance Rules and Glossary
SRA practising certificate and firm renewal window closes for 2026/27
The window is 1 to 31 October 2026. Each certificate costs £552, and a firm that held client money pays £2,170 to the compensation fund on top of its periodic fee. Only the authorised signatory can submit the bulk form. Who: Every solicitor and every authorised firm
Source: SRA Fee policy 2026/27 and mySRA renewal updates, 21 September 2026
Comes round every year
Paper SA900 estate tax return for 2025 to 2026 must reach HMRC
A registered estate filing on paper has until 31 October, three months before the online date. A late return costs £100 at once. In 2026 the date is a Saturday, so post it in the week before. Who: Personal representatives of registered estates, and their agents
Source: GOV.UK, Self Assessment tax returns: deadlines, read 1 October 2026
November 2026
Tell the SRA and the insurer of entry into the indemnity cessation period
Five business days from entering the cessation period on 31 October 2026, for a firm whose cover expired on 30 September and has not been replaced. A policy bought in the period must take effect from the old expiry date. Who: Firms still without a replacement policy on 31 October 2026
Source: SRA Indemnity Insurance Rules, rules 2.3, 2.4 and 8.1
December 2026
Christmas bank holidays: working-day counts skip 25 and 28 December and 1 January
Working days leave out weekends and bank holidays. By our count a Land Registry requisition dated 5 October 2026 reaches its day 40 warning on 30 November and its day 60 cancellation date on 30 December. Who: Conveyancers with open requisitions
Source: GOV.UK, UK bank holidays, read 1 October 2026; HM Land Registry practice guide 50
Indemnity cessation period ends for cover that expired on 30 September
This is 90 days after the extended policy period began. A firm with no policy by the end of the day must have ceased practice from 30 December 2026. Confirm the dates with the broker. Who: Firms whose policy expired on 30 September 2026 without a replacement
Source: SRA Indemnity Insurance Rules and Glossary
January 2027
Comes round every year
Online SA900 estate tax return and tax payment due for 2025 to 2026
The return goes through software the firm buys; HMRC has no online form for it. Tax is due by 11:59pm. A late return costs £100 at once, rising after three months. In 2027 the date is a Sunday. Who: Personal representatives of registered estates, and their agents
Source: GOV.UK, Self Assessment tax returns: deadlines and penalties, read 1 October 2026
March 2027
5% penalty on estate tax still unpaid from 31 January 2027
Thirty days after the payment date. On a £630 bill the penalty is £31.50, on top of the £100 late filing penalty if the return is late too. Further 5% penalties follow at 6 and 12 months, with interest. Who: Personal representatives of registered estates, and their agents
Source: GOV.UK, Self Assessment tax returns: penalties, read 1 October 2026
Good Friday, with Easter Monday on 29 March: working-day counts skip both
Leave both out of any working-day period that spans Easter, such as the 20 working days of a Land Registry extension or the 30 working days of priority under an official search. Who: Conveyancers
Source: GOV.UK, UK bank holidays, read 1 October 2026; HM Land Registry practice guides 12 and 50
April 2027
Comes round every year
Tax year 2026 to 2027 ends: run the £500 income test on each estate
The £500 test is applied to each tax year. An estate with income of £500 or less in the year pays no income tax on it; above that, tax is due on the whole amount. Split the income account at this date. Who: Probate fee earners with estates in administration
Source: HMRC Trusts, Settlements and Estates Manual TSEM7356; GOV.UK, Income Tax rates, read 1 October 2026
December 2027
Substitute bank holidays for Christmas and Boxing Day: 27 and 28 December 2027
Count both out of the Legal Ombudsman model's five working days to acknowledge a complaint and its ten working days for early resolution. The eight weeks for the final response are calendar weeks and do not move. Who: Whoever handles complaints
Source: GOV.UK, UK bank holidays, read 1 October 2026; Legal Ombudsman Model Complaints Resolution Procedure
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. A supervising solicitor checks any date before it is given to a client.
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.