Tax and business calendar

30 Dec 2018

• Online self-assessment (PAYE)

  Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2018 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.

31 Dec 2018

• CT61

  End of CT61 quarterly period.

• 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 December 2017 to be submitted to HMRC.

01 Apr 2019

• Class 2 national insurance

  This is now abolished.

06 Apr 2019

• Termination payments

  National insurance to be paid on termination payments in excess of £30,000.

• Residence nil-rate band

  Residence nil-rate band increases from £125,000 to £150,000.

• Buy-to-let finance costs

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

06 Apr 2020

• Residence nil-rate band

  Residence nil-rate band increases from £150,000 to £175,000.

• Buy-to-let finance costs

  Percentage of finance costs deductible from rental income reduces to 0%. Percentage of basic rate reduction is 100%.