Expired deadlines

19 Apr 2017

  • PAYE/class 1 NICs quarterly payment

    Quarter 4 (2016/17) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • CIS return

    Construction Industry Scheme: monthly return due for period to 5th of month.

14 Apr 2017

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2017.

07 Apr 2017

  • VAT return

    Due date for February VAT returns unless exempted.

06 Apr 2017

  • Higher rate threshold

    This increases from £43,000 to £45,000. The threshold for Scotland will rise to £43,430.

  • ISA and lifetime ISA

    New ISA scheme with an initial annual limit of £20,000 (the new ISA limit).

  • Testimonial income

    New rules introduced for taxation of testimonials.

  • Buy-to-let finance costs

    Percentage of finance costs deductible from rental income reduces to 75%. Percentage of basic rate reduction is 25%.

  • Domiciles

    New rules to ensure that anybody resident in the UK for more than 15 of the past 20 years to be deemed a UK domicile for tax purposes.

  • Inheritance tax

    Additional nil-rate band introduced for property. £100,000 for one spouse, £200,000 for two spouses.

  • Personal allowance

    Personal allowance increases from £11,000 to £11,500.

  • Property and trading income allowance

    New tax allowance of £1,000 commences.

  • ISA and Lifetime ISA

    New ISA scheme with an initial annual limit of £20,000 (the new ISA limit).

  • Start of new tax year

    Start of new tax year.

01 Apr 2017

  • Auto-enrolment staging dates - no PAYE scheme

    Auto-enrolment staging date for employers who don't have a PAYE scheme.

  • Auto-enrolment staging dates

    Auto-enrolment staging date for employers with fewer than 30 employees with the last 2 characters in their PAYE reference numbers 84-91, 93-99.

  • Business rates

    Rate payers that occupy a single property with a rateable value of £12,000 or less will pay no business rates. The 100% relief is available to businesses that ocupy a property with a value of £6,000 or less.

  • Corporation tax cut

    Corporation tax reduces from 20% to 19%.

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 30 June 2016, for those companies not liable to pay their liability by instalments.

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