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VERSION:2.0
PRODID:-//AEO Lookup//Key dates//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Key dates for trades and building firms
BEGIN:VEVENT
UID:2026-10-05-gaffer-1@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261005
DTEND;VALUE=DATE:20261006
SUMMARY:Deadline to tell HMRC you need to send a 2025 to 202
 6 tax return
DESCRIPTION:If you have not sent a Self Assessment return be
 fore\, register by today. Register later and HMRC sets a ret
 urn deadline 3 months from its letter\, but the tax is still
  due by 31 January 2027. Source: GOV.UK\, Self Assessment ta
 x returns: deadlines\, read 1 October 2026. The guide: https
 ://aeolookup.com/trades/self-assessment-31-january-2027-cis-
 subcontractor-tax-bill/ (AEO Lookup\; general information\, 
 not advice).
URL:https://aeolookup.com/trades/self-assessment-31-january-
 2027-cis-subcontractor-tax-bill/
RRULE:FREQ=YEARLY
TRANSP:TRANSPARENT
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BEGIN:VEVENT
UID:2026-10-15-gaffer-2@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261015
DTEND;VALUE=DATE:20261016
SUMMARY:Previous edition of BS 7671 withdrawn\; Amendment 4 
 forms only from today
DESCRIPTION:Amendment 4 was published on 15 April 2026 and e
 ither edition could be used for six months. New certificates
  now use the Amendment 4 model forms. Work designed before t
 oday can still be certified to the previous version. Source:
  NICEIC\, Understanding BS 7671:2018+A4:2026. The guide: htt
 ps://aeolookup.com/trades/electrical-certificates-explained-
 eic-eicr-a4/ (AEO Lookup\; general information\, not advice)
 .
URL:https://aeolookup.com/trades/electrical-certificates-exp
 lained-eic-eicr-a4/
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BEGIN:VEVENT
UID:2026-10-19-gaffer-3@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261019
DTEND;VALUE=DATE:20261020
SUMMARY:CIS monthly return due for the tax month ended 5 Oct
 ober
DESCRIPTION:Contractors send a return by the 19th of every m
 onth\, or a nil return if no subcontractor was paid. One day
  late costs £100\, two months late £200\, and at six months 
 £300 or 5% of the deductions if that is higher. Source: GOV.
 UK\, File your monthly CIS returns. The guide: https://aeolo
 okup.com/trades/cis-monthly-return-19th-late-penalties/ (AEO
  Lookup\; general information\, not advice).
URL:https://aeolookup.com/trades/cis-monthly-return-19th-lat
 e-penalties/
RRULE:FREQ=MONTHLY
TRANSP:TRANSPARENT
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BEGIN:VEVENT
UID:2026-10-31-gaffer-4@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Paper Self Assessment return for 2025 to 2026 must r
 each HMRC
DESCRIPTION:HMRC must receive a paper return by 11:59pm toda
 y or a late filing penalty applies\, starting at £100. Onlin
 e filers have until 31 January 2027. Source: GOV.UK\, Self A
 ssessment tax returns: deadlines\, read 1 October 2026. The 
 guide: https://aeolookup.com/trades/self-assessment-31-janua
 ry-2027-cis-subcontractor-tax-bill/ (AEO Lookup\; general in
 formation\, not advice).
URL:https://aeolookup.com/trades/self-assessment-31-january-
 2027-cis-subcontractor-tax-bill/
RRULE:FREQ=YEARLY
TRANSP:TRANSPARENT
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BEGIN:VEVENT
UID:2026-11-07-gaffer-5@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261107
DTEND;VALUE=DATE:20261108
SUMMARY:Making Tax Digital quarterly update due for 6 April 
 to 5 October
DESCRIPTION:Sole traders with qualifying income over £50\,00
 0 send a cumulative update through their software by the 7th
  of August\, November\, February and May. HMRC gives no pena
 lty points for late updates in 2026 to 2027\, but all four m
 ust be sent before the return. Source: GOV.UK\, Send quarter
 ly updates. The guide: https://aeolookup.com/trades/making-t
 ax-digital-income-tax-tradesperson/ (AEO Lookup\; general in
 formation\, not advice).
URL:https://aeolookup.com/trades/making-tax-digital-income-t
 ax-tradesperson/
RRULE:FREQ=MONTHLY;INTERVAL=3
TRANSP:TRANSPARENT
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BEGIN:VEVENT
UID:2026-12-30-gaffer-6@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261230
DTEND;VALUE=DATE:20261231
SUMMARY:Last day to file online if the bill is to be collect
 ed through your tax code
DESCRIPTION:GOV.UK says an online return must be submitted b
 y 11:59pm on 30 December 2026 if you want to pay the bill th
 rough your tax code. Miss it and you pay another way by 31 J
 anuary 2027. Source: GOV.UK\, Self Assessment tax returns: d
 eadlines\, read 1 October 2026. The guide: https://aeolookup
 .com/trades/self-assessment-31-january-2027-cis-subcontracto
 r-tax-bill/ (AEO Lookup\; general information\, not advice).
URL:https://aeolookup.com/trades/self-assessment-31-january-
 2027-cis-subcontractor-tax-bill/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:2026-12-31-gaffer-7@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Bank Rate today sets statutory interest on invoices 
 that go late in January to June
DESCRIPTION:Statutory interest on a late business invoice is
  8% plus the Bank Rate in force on 31 December\, for interes
 t that starts between 1 January and 30 June. Check the rate 
 before you put a daily figure in a final letter. Source: Lat
 e Payment of Commercial Debts (Rate of Interest) (No. 3) Ord
 er 2002\, article 4. The guide: https://aeolookup.com/trades
 /late-payment-interest-calculator-uk/ (AEO Lookup\; general 
 information\, not advice).
URL:https://aeolookup.com/trades/late-payment-interest-calcu
 lator-uk/
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TRANSP:TRANSPARENT
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BEGIN:VEVENT
UID:2027-01-31-gaffer-8@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:Online tax return\, balance for 2025 to 2026 and fir
 st payment on account due
DESCRIPTION:File online and pay by 11:59pm. A late return co
 sts £100 at once\, and unpaid tax draws interest and a 5% pe
 nalty at 30 days. CIS deductions come off the bill\, and no 
 payments on account are due if less than £1\,000 is left to 
 pay. Source: GOV.UK\, Self Assessment tax returns: deadlines
  and penalties\, read 1 October 2026. The guide: https://aeo
 lookup.com/trades/self-assessment-31-january-2027-cis-subcon
 tractor-tax-bill/ (AEO Lookup\; general information\, not ad
 vice).
URL:https://aeolookup.com/trades/self-assessment-31-january-
 2027-cis-subcontractor-tax-bill/
RRULE:FREQ=YEARLY
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:2027-04-05-gaffer-9@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270405
DTEND;VALUE=DATE:20270406
SUMMARY:Last day of the £123.25 a week statutory sick pay ra
 te for 2026 to 2027
DESCRIPTION:The rate of £123.25 a week\, or 80% of average w
 eekly earnings if that is lower\, runs from 6 April 2026 to 
 5 April 2027. Check GOV.UK for the next rate before you pay 
 an absence that runs into the new tax year. Source: GOV.UK\,
  Statutory Sick Pay (SSP): employer guide. The guide: https:
 //aeolookup.com/trades/statutory-sick-pay-day-one-small-trad
 es-firm/ (AEO Lookup\; general information\, not advice).
URL:https://aeolookup.com/trades/statutory-sick-pay-day-one-
 small-trades-firm/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:2027-04-05-gaffer-10@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270405
DTEND;VALUE=DATE:20270406
SUMMARY:Tax year ends: 2026 to 2027 turnover sets the April 
 2028 Making Tax Digital test
DESCRIPTION:From 6 April 2028 the Making Tax Digital line dr
 ops to £20\,000\, based on qualifying income for the 2026 to
  2027 tax year\, which ends today. Qualifying income is turn
 over before expenses\, not profit. Source: GOV.UK\, Check if
  you're eligible for Making Tax Digital for Income Tax. The 
 guide: https://aeolookup.com/trades/making-tax-digital-incom
 e-tax-tradesperson/ (AEO Lookup\; general information\, not 
 advice).
URL:https://aeolookup.com/trades/making-tax-digital-income-t
 ax-tradesperson/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:2027-04-06-gaffer-11@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270406
DTEND;VALUE=DATE:20270407
SUMMARY:Making Tax Digital line drops to £30\,000 of qualify
 ing income
DESCRIPTION:Sole traders whose turnover before expenses was 
 over £30\,000 in 2025 to 2026 must keep digital records and 
 send quarterly updates from today. Late updates earn penalty
  points from the 2027 to 2028 tax year\, and four points mea
 ns a £200 penalty. Source: GOV.UK\, Check if you're eligible
  for Making Tax Digital for Income Tax. The guide: https://a
 eolookup.com/trades/making-tax-digital-income-tax-tradespers
 on/ (AEO Lookup\; general information\, not advice).
URL:https://aeolookup.com/trades/making-tax-digital-income-t
 ax-tradesperson/
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END:VEVENT
BEGIN:VEVENT
UID:2027-06-30-gaffer-12@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:Bank Rate today sets statutory interest on invoices 
 that go late in July to December
DESCRIPTION:For interest that starts between 1 July and 31 D
 ecember\, statutory interest on a late business invoice is 8
 % plus the Bank Rate in force on 30 June. A calculator that 
 asks for the current base rate can give the wrong figure. So
 urce: Late Payment of Commercial Debts (Rate of Interest) (N
 o. 3) Order 2002\, article 4. The guide: https://aeolookup.c
 om/trades/late-payment-interest-calculator-uk/ (AEO Lookup\;
  general information\, not advice).
URL:https://aeolookup.com/trades/late-payment-interest-calcu
 lator-uk/
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BEGIN:VEVENT
UID:2027-07-31-gaffer-13@aeolookup.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:Second payment on account for 2026 to 2027 due
DESCRIPTION:The second of two advance payments\, each half o
 f last year's bill including Class 4 National Insurance. It 
 is not due if last year's balance was under £1\,000\, or if 
 more than 80% of the tax was paid outside Self Assessment\, 
 which CIS deductions count towards. Source: GOV.UK\, Underst
 and your Self Assessment tax bill: payments on account\, rea
 d 1 October 2026. The guide: https://aeolookup.com/trades/se
 lf-assessment-31-january-2027-cis-subcontractor-tax-bill/ (A
 EO Lookup\; general information\, not advice).
URL:https://aeolookup.com/trades/self-assessment-31-january-
 2027-cis-subcontractor-tax-bill/
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