Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
06 Apr 2018
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 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 income tax threshold increases from £45,000 to £46,350.
Personal allowance increases from £11,500 to £11,850.
Annual junior ISA limit rises to £4,260.
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.
National living wage
National living wage increases from £7.50 to £7.83 an hour for over-25s.
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
Due date for February VAT returns unless exempted.
14 Apr 2018
EC sales list
Deadline for paper monthly or quarterly return filing.
Due date for income tax for the CT61 period to 31 March 2018.
19 Apr 2018
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.