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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31 Mar 2017

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2016 to be submitted to HMRC.

  • CT61

    End of CT61 quarterly period.

  • Corporation tax

    End of corporation tax financial year.

  • Company accounts filing deadline

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

  • Business premises renovation allowance

    This allowance is now expired.

01 Apr 2017

  • Business rates

    Rate payers that occupy a single property with a rateable value of £12,000 or less will pay no business rates. The 100% relief is available to businesses that ocupy a property with a value of £6,000 or less.

  • Auto-enrolment staging dates

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

  • Auto-enrolment staging dates

    Auto-enrolment staging date for employers with fewer than 30 employees with the last 2 characters in their PAYE reference numbers 84-91, 93-99.

  • 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.

  • Corporation tax cut

    Corporation tax reduces from 20% to 19%.

06 Apr 2017

  • Property and trading income allowance

    New tax allowance of £1,000 commences.

  • Personal allowance

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

  • Inheritance tax

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

  • 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.

  • Start of new tax year

    Start of new tax year.

  • Buy-to-let finance costs

    Finance costs for buy-to-let landlords to be restricted to basic rate tax relief. These changes are being phased in over 4 years.

  • Testimonial income

    New rules introduced for taxation of testimonials.

  • ISA and lifetime ISA

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

  • Higher rate threshold

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

07 Apr 2017

  • VAT return

    Due date for February VAT returns unless exempted.

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