Every date below was checked against the government or NHS source on 9 October 2026. If a date moves, we'll update this page. Work out which rows apply to you, then put them in your diary.
Fixed dates in 2027
| Date | What | Who it affects |
|---|---|---|
| 1 January 2027 | UK CBAM applies to aluminium, cement, fertiliser, hydrogen, and iron and steel imported from this date | Importers once their CBAM imports reach £50,000; their customers through prices |
| 1 January 2027 | UK SRS reporting, comply or explain, for accounting periods starting on or after this date | UK listed companies, and their suppliers through Scope 3 data requests |
| 31 March 2027 | Simpler Recycling: workplaces with fewer than 10 full-time equivalent employees must separate their recycling | Micro-firms in England. Everyone else has had to since 31 March 2025. |
| 1 April 2027 | New NHS Carbon Reduction Plan requirements for procurements starting from this date: a global boundary and all relevant Scope 3 on contracts of £5 million a year or more and all new frameworks | NHS suppliers |
| Around June 2027 | The government's 2027 greenhouse gas conversion factors are expected (the 2026 set was published on 11 June 2026) | Anyone reporting a period that falls in 2027 |
| 5 December 2027 | ESOS Phase 4 compliance notification deadline, for organisations that were large on 31 December 2026 | Large undertakings: 250 or more employees, or over £44 million turnover and £38 million balance sheet |
Dates that depend on your year end
Two of the most common carbon deadlines move with your financial year, not the calendar:
| What | When | Example: year end 31 March 2027 |
|---|---|---|
| SECR figures in your annual report | With your accounts: 9 months after your year end for a private company | Accounts and SECR filed by 31 December 2027 |
| Carbon Reduction Plan refresh | Once a year, when your new footprint for the year is ready | Measure April 2026 to March 2027, approve and publish the updated plan |
If you sell to the NHS or central government, put a reminder in for the plan refresh. A plan dated more than a year ago is a common reason for a tender to stall.
Coming up just before and after 2027
- 30 November 2026: the government's Modernising Corporate Reporting consultation closes. It moves where SECR sits in the annual report. Our post on SECR reform covers it. Outcomes are likely during 2027.
- 31 December 2026: ESOS Phase 4 qualification date. Check whether you're large on this date.
- 31 January 2028: registration deadline for anyone who became liable for UK CBAM during 2027.
- April 2028: the NHS roadmap moves on to carbon footprints for individual products supplied to the NHS.
A simple plan for a small business
- Now: check whether you're a micro-firm for Simpler Recycling, and talk to your waste contractor before 31 March 2027.
- Before 1 April 2027: if you supply the NHS, read what the new plan needs and start measuring the Scope 3 categories you don't cover yet.
- At your year end: pull a year of energy bills, fuel, travel and waste data, and refresh your footprint and Carbon Reduction Plan.
- In June 2027: check the new conversion factors are in use for any period that falls in 2027.
Not sure which rules apply? Our NHS supplier checker and SECR checker answer in under a minute.
