Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

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06 Apr 2018

  • Junior ISA

    Annual junior ISA limit rises to £4,260.

  • Start of new tax year

    Start of new tax year.

  • Lifetime pension allowance

    Lifetime pension allowance increases to £1.03 million.

  • Capital gains tax allowances

    Capital gains tax annual allowance for individuals increases to £11,700; and to £5,850 for trustees.

  • Marriage allowance

    Marriage allowance rises to £1,185.

  • Land transaction tax (Wales)

    Wales assumes responsibility for setting its own land transaction tax rates in place of stamp duty land tax.

  • Higher-rate threshold

    Higher-rate income tax threshold increases from £45,000 to £46,350.

  • National living wage

    National living wage increases from £7.50 to £7.83 an hour for over-25s.

  • Car benefit multiplier

    Car benefit multiplier rises to £23,400.

  • Company van benefit

    Company van benefit rises £3,350.

  • Enterprise Investment Scheme (EIS)

    EIS investment limits raised to £2 million for knowledge-intensive companies only.

  • Dividend allowance

    The tax-free dividend allowance reduces from £5,000 to £2,000.

  • Residence nil-rate band

    Residence nil-rate band increases from £100,000 to £125,000.

  • Buy-to-let finance costs

    Percentage of finance costs deductible from rental income reduces to 50%. Percentage of basic rate reduction is 50%.

07 Apr 2018

  • VAT return

    Due date for February VAT returns unless exempted.

14 Apr 2018

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2018.

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

19 Apr 2018

  • CIS return

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

  • Quarterly postal PAYE/class 1 NICs payment

    Q4 (2017/18) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • 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 March 2018.

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Details of expired compliance and regulatory deadlines.