TITLE: October 2026 Compliance Checklist for UK Limited Companies
October 2026 brings several important compliance actions for UK limited companies. Employment tribunal time limits are changing, dividend tax rates apply for the 2026/27 tax year, and several tax deadlines fall during the month.
You should also prepare for Companies House identity verification and the Autumn Budget on 28 October. Use this checklist to organise your records now and avoid rushed filings, missed payments or incomplete documentation.
Start with the October compliance calendar
Add these dates to your finance and payroll calendar:
| Date | Action |
|---|---|
| 1 October 2026 | Pay Corporation Tax for the accounting period ended 31 December 2025 |
| 1 October 2026 | Six-month employment tribunal time limit begins for relevant workplace matters occurring on or after this date |
| 5 October 2026 | Register for Self Assessment if you have a new obligation for the 2025/26 tax year |
| 22 October 2026 | Pay PAYE, National Insurance and CIS deductions electronically for the tax month ending 5 October |
| 28 October 2026 | Autumn Budget 2026 |
| 31 October 2026 | Submit a paper Self Assessment tax return for 2025/26, if required |
| Around 18 November 2026 | Expected end of the transition period for existing Companies House directors and PSCs |
Do not leave these actions until the final week. Early preparation gives you time to correct bookkeeping records, confirm payment references and resolve missing information.
Keep stronger HR records as tribunal time limits extend
From 1 October 2026, the standard time limit for most employment tribunal claims increases from three months to six months. The change applies where the relevant workplace issue happens on or after 1 October.
The updated rule covers many common claims, including disputes involving:
- Unfair dismissal
- Discrimination and harassment
- Unauthorised deductions from wages
- Working time
- TUPE
- Breach of contract claims in England and Wales
The existing three-month limit generally continues to apply to issues that happened before 1 October 2026. The position for breach of contract claims in Scotland changes from 9 November 2026. The Acas early conciliation process remains in place.
Read the official employment tribunal time limits guidance and update your internal procedures.
Store records for longer
A longer claim window means you may need to locate evidence several months after an event. Maintain a secure, dated record of:
- Sickness absence and return-to-work discussions
- Payroll changes and deductions
- Disciplinary meetings
- Grievances and investigation notes
- Dismissal decisions and termination letters
- Holiday requests and disputed holiday payments
- Working hours, overtime and rota records
- Emails and written communications relating to workplace issues
Keep the records consistent with your payroll and accounting system. For example, if an employee disputes a deduction, your payroll report, payslip, bank payment and written explanation should tell the same story.
Also review your staff handbook and template letters. Replace references to a three-month tribunal period where appropriate. Clear documentation will help you respond confidently if a former employee raises a concern later.
Record every dividend decision correctly
The dividend rates for the 2026/27 tax year are:
- 10.75% for taxpayers in the basic rate band
- 35.75% for taxpayers in the higher rate band
- 39.35% for taxpayers in the additional rate band
- £500 dividend allowance
The dividend allowance is not a separate tax band. Dividends above the allowance are taxed according to the shareholder’s overall income position. Shareholders may need to report dividend income through Self Assessment.
The official HMRC dividend tax guidance explains how the rates apply from 6 April 2026 to 5 April 2027.
Maintain a complete dividend file
Before declaring a dividend, check that the company has sufficient distributable profits. Then retain:
- Board minutes or a written board resolution
- The dividend declaration date
- The amount paid to each shareholder
- Dividend vouchers
- Evidence of the bank payments
- Updated director loan account records, where relevant
Do not treat a personal withdrawal as a dividend simply because it has been paid from the company bank account. Missing paperwork can make the transaction difficult to support and may create problems in your company accounts or the shareholder’s tax return.
This is also a useful time to review your salary and dividend mix. Consider the company’s cash flow, payroll costs, available profits and the shareholder’s expected personal tax position. Your records should show what was decided and why the payment was made.
Pay the October Corporation Tax deadline
If your company’s accounting period ended on 31 December 2025, Corporation Tax is due on 1 October 2026.
This is the payment deadline. It is separate from the deadline for filing the Company Tax Return. Check that your accounting records are complete before calculating the liability.
Reconcile:
- Shopify, Stripe, PayPal and other payment accounts
- Business bank accounts and credit cards
- Sales invoices and refunds
- Stock purchases and inventory movements
- Payroll and pension costs
- VAT returns and VAT control accounts
- Director loan accounts
- Accrued expenses and prepayments
For context, the current Corporation Tax rules provide a 25% main rate, a 19% small profits rate for qualifying profits of £50,000 or less, and Marginal Relief between the relevant profit thresholds. Read the latest Corporation Tax rates guidance before finalising your calculation.
Pay electronically with enough time for the payment to reach HMRC. A late payment may lead to interest and penalties.
Complete payroll and CIS checks before 22 October
PAYE, National Insurance and CIS deductions for the tax month ending 5 October 2026 are due electronically by 22 October 2026.
Before submitting or paying, reconcile your payroll reports to:
- Employee gross pay and deductions
- Employer National Insurance
- Pension contributions
- Statutory payments
- Benefits and expenses processed through payroll
- CIS deductions and subcontractor records, if applicable
- The payroll bank payment
Check your employee rates as part of the review. The official National Minimum Wage rates show the rates applying from April 2026, including £12.71 per hour for workers aged 21 and over and £10.85 for workers aged 18 to 20.
A payroll reconciliation protects cash
