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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22 Dec 2016

  • 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.

30 Dec 2016

  • Online self-assessment (PAYE)

    Deadline for online submission of Self-Assessment tax returns for tax year ended 5 April 2016 for HMRC to collect tax through PAYE codes, where they owe less than £3000.

31 Dec 2016

  • CT61

    End of CT 61 quarterly period.

  • Company accounts filing deadline

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

  • Corporation tax return

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

01 Jan 2017

  • Anti-hybrid rules

    New measures to address hybrid mis-match to prevent multi-nationals avoiding tax.

31 Mar 2017

  • Business premises renovation allowance

    This allowance is now expired.

06 Apr 2017

  • 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.

  • 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 allowance of £1,000 commences.

  • 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.

06 Apr 2018

  • Class 2 national insurance

    This is now abolished.

  • Termination payments

    National insurance to be paid on termination payments in excess of £30,000.

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Expired deadlines

Details of expired compliance and regulatory deadlines.