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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07 Mar 2015

  • VAT return

    Due date for January VAT returns unless exempted.

14 Mar 2015

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

19 Mar 2015

  • Postal monthly PAYE/NIC/student loan payment

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • CIS return

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

21 Mar 2015

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for February 2015.

22 Mar 2015

  • Electronic monthly PAYE/NIC/student loan payment

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

31 Mar 2015

  • Corporation tax

    End of corporation tax financial year.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 June 2014 and for public companies with a year ended 30 September 2014.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2014 to be submitted to HMRC.

  • CT61

    End of CT61 quarterly period.

01 Apr 2015

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 30 June 2014, for those companies not liable to pay their liability by instalments.

  • Reduction in corporation tax

    Main rate reduces from 21% to 20%.

05 Apr 2015

  • National insurance

    Last day to claim exception from Class 1 NICs for 2015/16 where the same earnings are subject to Class 1 contributions.

  • ISAs

    Last day to use the 2014/15 ISA investment limit of XX£11,520 (cash maximum of XX£5,760).

  • Inheritance tax

    Last day to utilise 2014/15 inheritance tax exemptions.

  • Capital gains tax

    Last day to use the 2014/15 capital gains tax exemption of £11,000.

  • End of tax year

    Last day of 2014/15 tax year.

  • Pensions

    Last day to make a contribution to qualify for tax relief in 2014/15.

06 Apr 2015

  • Tax bands and exemptions

    Basic rate limit reduces to £TBA. The higher rate band now applies to taxable income from £TBA to £150,000. Capital gains tax annual exemption increases to £TBA.

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