UK Base Rate Dates and Payment Reporting Calendar 2026

The next Bank of England base rate decision is due 17 December 2026. Below are all 8 Monetary Policy Committee decision dates for 2026, and the statutory filing window large companies must meet under the Payment Practices Reporting duty.

Compiled by Market Invoice

2026 Bank of England Bank Rate decision dates

Source: Bank of England, upcoming MPC dates. The current Bank Rate is 4%, last changed 5 November 2026 (Bank of England, Bank Rate).

Payment Practices Reporting filing window

Large UK companies and LLPs have a statutory duty to publish a payment practices report twice a year, one for each 6-month half of their financial year. Under The Reporting on Payment Practices and Performance Regulations 2017 (SI 2017/395), each report must be published within 30 days of the end of its reporting period. Reporting periods follow each company's own financial year, so the deadline varies by company. For a company whose financial year runs from January to December, the pattern looks like this:

### Illustrative filing pattern for a calendar-year company (financial year 1 Jan to 31 Dec)

| Reporting period | Period ends | Filing deadline (30 days later) |
| --- | --- | --- |
| H1 (Jan to Jun) | 30 June | 30 July |
| H2 (Jul to Dec) | 31 December | 30 January (following year) |

Source: The Reporting on Payment Practices and Performance Regulations 2017 (SI 2017/395), illustrative for a calendar financial year

A company with a different financial year end shifts both dates accordingly.

Source: The Reporting on Payment Practices and Performance Regulations 2017. See our days to pay by sector dataset, built from these statutory filings.