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PRODID:-//AEO Lookup//Key dates//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Key dates for solicitors
BEGIN:VEVENT
UID:2026-10-05-clerksworth-1@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261005
DTEND;VALUE=DATE:20261006
SUMMARY:Last day to register an estate with HMRC for tax yea
 r 2025 to 2026
DESCRIPTION:An estate registers if it was worth over £2.5 mi
 llion\, sold over £500\,000 of assets in one tax year or owe
 s over £10\,000 of tax. HMRC then sends a Unique Taxpayer Re
 ference\, usually within 15 working days. Source: GOV.UK\, R
 egister your client's estate\, read 1 October 2026. The guid
 e: https://aeolookup.com/solicitors/estate-tax-return-sa900-
 deadlines-2025-26-register-5-october-31-january/ (AEO Lookup
 \; general information\, not advice).
URL:https://aeolookup.com/solicitors/estate-tax-return-sa900
 -deadlines-2025-26-register-5-october-31-january/
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BEGIN:VEVENT
UID:2026-10-08-clerksworth-2@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261008
DTEND;VALUE=DATE:20261009
SUMMARY:Tell the SRA and the insurer if indemnity cover laps
 ed on 30 September
DESCRIPTION: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. Source: SRA Indemnity
  Insurance Rules\, rule 8.1. The guide: https://aeolookup.co
 m/solicitors/solicitors-pii-renewal-minimum-terms-90-day-clo
 ck/ (AEO Lookup\; general information\, not advice).
URL:https://aeolookup.com/solicitors/solicitors-pii-renewal-
 minimum-terms-90-day-clock/
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BEGIN:VEVENT
UID:2026-10-30-clerksworth-3@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261030
DTEND;VALUE=DATE:20261031
SUMMARY:Extended policy period ends for indemnity cover that
  expired on 30 September
DESCRIPTION:The 30 days of extended cover from the last insu
 rer end. From 31 October a firm still without a policy is in
  the cessation period: existing instructions only\, no new c
 lients and no new instructions from existing clients. Source
 : SRA Indemnity Insurance Rules and Glossary. The guide: htt
 ps://aeolookup.com/solicitors/solicitors-pii-renewal-minimum
 -terms-90-day-clock/ (AEO Lookup\; general information\, not
  advice).
URL:https://aeolookup.com/solicitors/solicitors-pii-renewal-
 minimum-terms-90-day-clock/
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BEGIN:VEVENT
UID:2026-10-31-clerksworth-4@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:SRA practising certificate and firm renewal window c
 loses for 2026/27
DESCRIPTION:The window is 1 to 31 October 2026. Each certifi
 cate costs £552\, and a firm that held client money pays £2\
 ,170 to the compensation fund on top of its periodic fee. On
 ly the authorised signatory can submit the bulk form. Source
 : SRA Fee policy 2026/27 and mySRA renewal updates\, 21 Sept
 ember 2026. The guide: https://aeolookup.com/solicitors/sra-
 practising-certificate-renewal-2026-27-fees-deadline/ (AEO L
 ookup\; general information\, not advice).
URL:https://aeolookup.com/solicitors/sra-practising-certific
 ate-renewal-2026-27-fees-deadline/
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BEGIN:VEVENT
UID:2026-10-31-clerksworth-5@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Paper SA900 estate tax return for 2025 to 2026 must 
 reach HMRC
DESCRIPTION:A registered estate filing on paper has until 31
  October\, three months before the online date. A late retur
 n costs £100 at once. In 2026 the date is a Saturday\, so po
 st it in the week before. Source: GOV.UK\, Self Assessment t
 ax returns: deadlines\, read 1 October 2026. The guide: http
 s://aeolookup.com/solicitors/estate-tax-return-sa900-deadlin
 es-2025-26-register-5-october-31-january/ (AEO Lookup\; gene
 ral information\, not advice).
URL:https://aeolookup.com/solicitors/estate-tax-return-sa900
 -deadlines-2025-26-register-5-october-31-january/
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BEGIN:VEVENT
UID:2026-11-06-clerksworth-6@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261106
DTEND;VALUE=DATE:20261107
SUMMARY:Tell the SRA and the insurer of entry into the indem
 nity cessation period
DESCRIPTION:Five business days from entering the cessation p
 eriod 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. Source
 : SRA Indemnity Insurance Rules\, rules 2.3\, 2.4 and 8.1. T
 he guide: https://aeolookup.com/solicitors/solicitors-pii-re
 newal-minimum-terms-90-day-clock/ (AEO Lookup\; general info
 rmation\, not advice).
URL:https://aeolookup.com/solicitors/solicitors-pii-renewal-
 minimum-terms-90-day-clock/
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BEGIN:VEVENT
UID:2026-12-25-clerksworth-7@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261225
DTEND;VALUE=DATE:20261226
SUMMARY:Christmas bank holidays: working-day counts skip 25 
 and 28 December and 1 January
DESCRIPTION:Working days leave out weekends and bank holiday
 s. By our count a Land Registry requisition dated 5 October 
 2026 reaches its day 40 warning on 30 November and its day 6
 0 cancellation date on 30 December. Source: GOV.UK\, UK bank
  holidays\, read 1 October 2026\; HM Land Registry practice 
 guide 50. The guide: https://aeolookup.com/solicitors/land-r
 egistry-requisition-time-to-reply-extension-cancellation/ (A
 EO Lookup\; general information\, not advice).
URL:https://aeolookup.com/solicitors/land-registry-requisiti
 on-time-to-reply-extension-cancellation/
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BEGIN:VEVENT
UID:2026-12-29-clerksworth-8@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261229
DTEND;VALUE=DATE:20261230
SUMMARY:Indemnity cessation period ends for cover that expir
 ed on 30 September
DESCRIPTION:This is 90 days after the extended policy period
  began. A firm with no policy by the end of the day must hav
 e ceased practice from 30 December 2026. Confirm the dates w
 ith the broker. Source: SRA Indemnity Insurance Rules and Gl
 ossary. The guide: https://aeolookup.com/solicitors/solicito
 rs-pii-renewal-minimum-terms-90-day-clock/ (AEO Lookup\; gen
 eral information\, not advice).
URL:https://aeolookup.com/solicitors/solicitors-pii-renewal-
 minimum-terms-90-day-clock/
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BEGIN:VEVENT
UID:2027-01-31-clerksworth-9@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:Online SA900 estate tax return and tax payment due f
 or 2025 to 2026
DESCRIPTION:The return goes through software the firm buys\;
  HMRC has no online form for it. Tax is due by 11:59pm. A la
 te return costs £100 at once\, rising after three months. In
  2027 the date is a Sunday. Source: GOV.UK\, Self Assessment
  tax returns: deadlines and penalties\, read 1 October 2026.
  The guide: https://aeolookup.com/solicitors/estate-tax-retu
 rn-sa900-deadlines-2025-26-register-5-october-31-january/ (A
 EO Lookup\; general information\, not advice).
URL:https://aeolookup.com/solicitors/estate-tax-return-sa900
 -deadlines-2025-26-register-5-october-31-january/
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BEGIN:VEVENT
UID:2027-03-02-clerksworth-10@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270302
DTEND;VALUE=DATE:20270303
SUMMARY:5% penalty on estate tax still unpaid from 31 Januar
 y 2027
DESCRIPTION:Thirty days after the payment date. On a £630 bi
 ll the penalty is £31.50\, on top of the £100 late filing pe
 nalty if the return is late too. Further 5% penalties follow
  at 6 and 12 months\, with interest. Source: GOV.UK\, Self A
 ssessment tax returns: penalties\, read 1 October 2026. The 
 guide: https://aeolookup.com/solicitors/estate-tax-return-sa
 900-deadlines-2025-26-register-5-october-31-january/ (AEO Lo
 okup\; general information\, not advice).
URL:https://aeolookup.com/solicitors/estate-tax-return-sa900
 -deadlines-2025-26-register-5-october-31-january/
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BEGIN:VEVENT
UID:2027-03-26-clerksworth-11@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270326
DTEND;VALUE=DATE:20270327
SUMMARY:Good Friday\, with Easter Monday on 29 March: workin
 g-day counts skip both
DESCRIPTION:Leave both out of any working-day period that sp
 ans Easter\, such as the 20 working days of a Land Registry 
 extension or the 30 working days of priority under an offici
 al search. Source: GOV.UK\, UK bank holidays\, read 1 Octobe
 r 2026\; HM Land Registry practice guides 12 and 50. The gui
 de: https://aeolookup.com/solicitors/land-registry-requisiti
 on-time-to-reply-extension-cancellation/ (AEO Lookup\; gener
 al information\, not advice).
URL:https://aeolookup.com/solicitors/land-registry-requisiti
 on-time-to-reply-extension-cancellation/
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BEGIN:VEVENT
UID:2027-04-05-clerksworth-12@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270405
DTEND;VALUE=DATE:20270406
SUMMARY:Tax year 2026 to 2027 ends: run the £500 income test
  on each estate
DESCRIPTION:The £500 test is applied to each tax year. An es
 tate with income of £500 or less in the year pays no income 
 tax on it\; above that\, tax is due on the whole amount. Spl
 it the income account at this date. Source: HMRC Trusts\, Se
 ttlements and Estates Manual TSEM7356\; GOV.UK\, Income Tax 
 rates\, read 1 October 2026. The guide: https://aeolookup.co
 m/solicitors/estate-accounts-template-capital-income-distrib
 ution-worked-example/ (AEO Lookup\; general information\, no
 t advice).
URL:https://aeolookup.com/solicitors/estate-accounts-templat
 e-capital-income-distribution-worked-example/
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UID:2027-12-27-clerksworth-13@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20271227
DTEND;VALUE=DATE:20271228
SUMMARY:Substitute bank holidays for Christmas and Boxing Da
 y: 27 and 28 December 2027
DESCRIPTION:Count both out of the Legal Ombudsman model's fi
 ve working days to acknowledge a complaint and its ten worki
 ng days for early resolution. The eight weeks for the final 
 response are calendar weeks and do not move. Source: GOV.UK\
 , UK bank holidays\, read 1 October 2026\; Legal Ombudsman M
 odel Complaints Resolution Procedure. The guide: https://aeo
 lookup.com/solicitors/solicitors-complaints-procedure-model-
 procedure-case-fees/ (AEO Lookup\; general information\, not
  advice).
URL:https://aeolookup.com/solicitors/solicitors-complaints-p
 rocedure-model-procedure-case-fees/
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