Expired deadlines

06 Apr 2010

  • ISA allowance increases for those 18-49

    ISA allowance increases to £10,200 for all taxpayers 18 and over. The cash ISA limit included in this limit is £5,100.

  • Increase in inheritance tax threshold

    Inheritance tax increases to £350,000, married couples and civil partners have an effective allowance of £700,000

  • Capital allowances

    New, unused electric vans capital allowance deduction is now 100 per cent

  • Company car tax

    Fuel benefit for vans increases from £500 to £550

  • Company car tax

    Fuel rate multiplier increases from £16,900 to £18,000

  • Start tax year

    First day of 2010/11 tax year

  • Income tax: Increase in personal allowance

    The personal allowance is set to increase from £6,475 to £7,475

  • Company car tax benefit

    Lowest emission on benefit table reduces to 130g | km.

  • Company car tax

    Company car tax for zero emissions cars and vans reduced to 0 per cent and £0 respectively.

  • Increase in annual allowance and lifetime allowance

    Annual allowance increases from £245,000 to £255,000 - the lifetime allowance increases to £1,800,000. These allowance limits are to apply to 5 April 2016

  • Reduction in personal allowances

    Reduction in Personal Allowances Basic personal allowance for income tax to be reduced. For those with relevant incomes above £100,000. Each £2 over produces a £1 reduction giving an effective rate of 60% tax.

  • New 50% income tax rate

    50% rate of tax applies to income over £150,000. Personal allowances restricted for those with income over £100,000. Dividend rate in this band is 42.5%. Trust rate increases from 40% to 50%, with a dividend rate of 42.5%.

05 Apr 2010

  • End of 40% first year allowance

    Temporary 40% first year allowance ceases for unincorporated businesses

  • ISA date

    Last day to use the 2009/10 ISA investment limit of £7,200 or £10,200 (over 50s)

  • Inheritance tax date

    Last day to utilise 2009/10 inheritance tax exemptions

  • End tax year date

    Last day of 2009/10 tax year

  • CGT date

    Last day to use the 2009/10 capital gains tax exemption of £10,100

01 Apr 2010

  • Landfill tax

    Landfill tax standard rate increases to £48 per tonne

  • Corporation tax

    Due date for payment of Corporation Tax for year ended 30 June 2009.

  • New banding duty introduced

    APD increases apply