01618865000 enquiry@toppingpartnership.co.uk

Expired deadlines

21 Apr 2017

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for March 2017.

19 Apr 2017

  • Postal monthly PAYE/class 1 NICs/student loan payment

    If paying by cheque, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • PAYE/class 1 NICs quarterly payment

    Quarter 4 (2016/17) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • CIS return

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

14 Apr 2017

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2017.

07 Apr 2017

  • VAT return

    Due date for February VAT returns unless exempted.

06 Apr 2017

  • Higher rate threshold

    This increases from £43,000 to £45,000. The threshold for Scotland will rise to £43,430.

  • ISA and lifetime ISA

    New ISA scheme with an initial annual limit of £20,000 (the new ISA limit).

  • Testimonial income

    New rules introduced for taxation of testimonials.

  • Buy-to-let finance costs

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

  • Start of new tax year

    Start of new tax year.

  • Domiciles

    New rules to ensure that anybody resident in the UK for more than 15 of the past 20 years to be deemed a UK domicile for tax purposes.

  • Inheritance tax

    Additional nil-rate band introduced for property. £100,000 for one spouse, £200,000 for two spouses.

  • Personal allowance

    Personal allowance increases from £11,000 to £11,500.

  • Property and trading income allowance

    New tax allowance of £1,000 commences.

  • ISA and Lifetime ISA

    New ISA scheme with an initial annual limit of £20,000 (the new ISA limit).

01 Apr 2017

  • Auto-enrolment staging dates - no PAYE scheme

    Auto-enrolment staging date for employers who don't have a PAYE scheme.

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 30 June 2016, for those companies not liable to pay their liability by instalments.

    icaew chartered accountants  acca