These are the dates an estate or letting agency works to. Some carry a penalty or an offence.
Enter your accounting period end.
Required before any estate agency activity. Trading unregistered is a criminal offence.
£400 per premises from 1 December 2025, alongside the £400 premises registration and the one-off £300 application fee.
If your membership is revoked or you move scheme, tell every client in writing within 14 days. Each transparency failure is a separate breach of up to £5,000.
Kept for six years from the end of the accounting period, under regulation 6. Export before switching software off.
Section 23 rewritten on IFRS 15 principles; Section 20 brings operating leases, such as a high-street office lease, onto the balance sheet.
Dividend rates 10.75% and 35.75%. Business Asset Disposal Relief 18%. Making Tax Digital for Income Tax starts for the £50,000 group. Main pool allowance 14%.
Section 21 abolished. Rent in advance and rental bidding prohibited. Tenant Fees Act s.17 repealed. Civil penalty maximum raised to £40,000.
£10,000 a month replaces €10,000 in MLR 2017 reg 13(4)(b)(ii).
Rises from three months to six.
Not yet commenced. The government roadmap points to a regional rollout.
Qualifying period falls to six months.
Then the £20,000 group from 6 April 2028, legislated in reg 27 of SI 2026/336. Partnerships have no date yet.
Expected in 2028. Agents stay in their existing redress scheme.
One month and seven days after each quarter end
Paid nine months and one day after the period end; return at twelve months
31 January, with payments on account on 31 January and 31 July
The 22nd of each month when paid electronically
One conversation establishes which regime you are in, and that decides most of these dates.