Q4 Planning: How to Set Your Business Up for a Strong End to 2026

For many businesses (particularly those with a 31 March or 5 April year end) the decisions you make in Q4 can have a direct and significant impact on your tax bill. Areas to consider include:

• Capital expenditure — purchasing qualifying assets before the year end can generate immediate tax relief through the Annual Investment Allowance, currently set at £1 million
• Pension contributions — employer contributions made before the year end are deductible against Corporation Tax in the relevant period
• Director salary and dividends — reviewing the optimal mix for the remainder of the year in light of your actual profits
• Loss utilisation — if the business has made a loss in any recent period, your accountant should be looking at the most effective way to use it

None of these opportunities exists after your year end has passed. Planning now means you retain the ability to act.

September is not too early to start thinking about next year. A simple budget for 2027 (covering expected revenue, direct costs, overheads, and tax liabilities) gives you a framework for decision-making throughout Q4 and into the new year.

Your budget does not need to be complex. What it does need to be is realistic, based on your actual 2026 performance, and reviewed with your accountant so that the tax implications of your plans are understood before you commit to them.

Q4 brings a concentrated burst of compliance deadlines:

• 5 October 2026 — deadline to notify HMRC of new Self Assessment obligations for 2025/26
• 7 October 2026 — VAT return and payment for the quarter ending 31 August 2026
• 31 October 2026 — paper Self Assessment return deadline (if filing by post)
• 19/22 October 2026 — PAYE and NIC payments to HMRC

Having a clear view of these dates — and ensuring your records are in good enough order to meet them — means Q4 does not become a compliance crisis on top of everything else.

Every point in this article involves your accountant. The businesses that make the most of Q4 are not the ones that call their accountant in January — they are the ones having proactive conversations in September.

Ready to go into Q4 with a clear plan and a strong financial position? Our South Wales team offers proactive business advisory alongside our core accounting services. Get in touch today on 01443 834047, or email info@fooks.co.uk, to book your Q4 planning session.