The Rulebook
What has changed, what is coming and the dates you cannot miss. Future dates can move, so check the source.
Timeline
6 Apr 2026In force
CIS fraud rules tighten
HMRC can remove gross payment status at once for payments linked to fraud, and charge a 30% penalty. HMRC
6 Apr 2026In force
Umbrella PAYE liability
The agency or end client must make sure PAYE is operated properly in umbrella supply chains. HMRC
6 Apr 2026In force
Making Tax Digital, first wave
Applies to sole traders and landlords with qualifying income over £50,000. HMRC
6 Apr 2026In force
Sick pay from day one
Statutory Sick Pay drops the Lower Earnings Limit and the waiting period. GOV.UK
1 Oct 2026In force
Longer tribunal time limit
Employment Tribunal claims can now be brought within six months, up from three. GOV.UK
1 Jan 2027Coming
Unfair dismissal at six months
The qualifying period falls to six months, and compensatory awards lose their cap. GOV.UK
1 Apr 2027Coming
National Minimum Wage rises
The rate for workers aged 21 and over goes to £13.21. Apprentices move to £8.31. GOV.UK
6 Apr 2027Coming
Making Tax Digital, second wave
The threshold drops to qualifying income over £30,000. HMRC
Oct 2027Coming
Flexible working changes
New flexible working rules are planned, alongside stronger protection for new mothers. GOV.UK
Dec 2027Coming
Umbrella companies regulated
Umbrella companies are due to come under formal regulation. GOV.UK
6 Apr 2028Coming
Making Tax Digital, third wave
The threshold drops again, to qualifying income over £20,000. HMRC