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 2019

  • Lifetime pension allowance

    Lifetime pension allowance increases to £1.055 million.

  • 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%.

  • Auto-enrolment: minimum employee contributions rise to 5%

    Minimum contribution levels for employees will rise again from 3% to 5%.

  • Auto-enrolment: minimum employer contributions rise to 3%

    Minimum contribution levels for employers will rise again from 2% to 3%.

07 Apr 2019

  • VAT return

    Due date for February VAT returns unless exempted.

14 Apr 2019

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2019.

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

19 Apr 2019

  • 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 2019.

21 Apr 2019

  • Intrastat

    Due date for payment of supplementary declarations for March 2019.

  • EC sales list

    Deadline for online monthly or quarterly return filing.

30 Apr 2019

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 April 2018 to be submitted to HMRC.

  • Company accounts filing deadline

    Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

01 May 2019

  • Corporation tax payment

    Corporation tax payment due for year end 31 July 2018, for those companies not liable to pay their liability by instalments.

07 May 2019

  • VAT return

    Due date for March VAT returns unless exempted.

14 May 2019

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

19 May 2019

  • 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 April 2019.

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Details of expired compliance and regulatory deadlines.