19 Apr 2018
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.
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.
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
14 Apr 2018
Due date for income tax for the CT61 period to 31 March 2018.
EC sales list
Deadline for paper monthly or quarterly return filing.
07 Apr 2018
Due date for February VAT returns unless exempted.
06 Apr 2018
Buy-to-let finance costs
Percentage of finance costs deductible from rental income reduces to 50%. Percentage of basic rate reduction is 50%.
Residence nil-rate band
Residence nil-rate band increases from £100,000 to £125,000.
The tax-free dividend allowance reduces from £5,000 to £2,000.
National living wage
National living wage increases from £7.50 to £7.83 an hour for over-25s.
Enterprise Investment Scheme (EIS)
EIS investment limits raised to £2 million for knowledge-intensive companies only.
Company van benefit
Company van benefit rises £3,350.
Car benefit multiplier
Car benefit multiplier rises to £23,400.
Annual junior ISA limit rises to £4,260.
Personal allowance increases from £11,500 to £11,850.
Higher-rate income tax threshold increases from £45,000 to £46,350.
Land transaction tax (Wales)
Wales assumes responsibility for setting its own land transaction tax rates in place of stamp duty land tax.
Marriage allowance rises to £1,185.
Capital gains tax allowances
Capital gains tax annual allowance for individuals increases to £11,700; and to £5,850 for trustees.
Lifetime pension allowance
Lifetime pension allowance increases to £1.03 million.