Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
19 Mar 2019
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from February 2019.
21 Mar 2019
Due date for payment of supplementary declarations for February 2019.
EC sales list
Deadline for online monthly or quarterly return filing.
22 Mar 2019
Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
31 Mar 2019
End of corporation tax financial year.
Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2018 to be submitted to HMRC.
End of CT61 quarterly period.
01 Apr 2019
Corporation tax payment
Corporation tax payment due for year end 30 June 2018, for those companies not liable to pay their liability by instalments.
Making Tax Digital
MTD for VAT gets under way
Measure of business rates changes
All future business rates are now determined by the Consumer Prices Index measure of inflation.
06 Apr 2019
Start of new tax year
Start of new tax year.
Capital gains tax allowances
Capital gains tax annual allowance for individuals increases to £12,000; and to £6,000 for trustees.
Residence nil-rate band
Residence nil-rate band rises from £125,000 to £150,000.
Marriage allowance rises to £1,190.
Car benefit multiplier
Car benefit multiplier rises to £24,100.
Higher-rate income tax threshold increases in England, Wales and Northern Ireland from £46,350 to £50,000.
Company van benefit
Company van benefit rises £3,430.
Personal allowance increases from £11,850 to £12,500 throughout the UK.