Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
06 Apr 2015
Personal allowance increases from £10,000 to £TBA.
Company car tax
Company car tax:13% (16% for diesel cars). The company car tax band now starts at 76 g/km. This applies to cars with CO2 emissions up to 94 g/km.
Start of new tax year
First day of the 2015/16 tax year.
First day to use the 2015/16 ISA investment limit of £TBA (cash maximum of £TBA).
First day to make a contribution to qualify for tax relief in 2015/16. The annual allowance is currently £40,000 and the limit on the amount that can be invested into a registered pension scheme is £1,250,000.
07 Apr 2015
Due date for February VAT returns unless exempted.
14 Apr 2015
Due date for income tax for the CT61 period to 31 March 2015.
EC sales list
Deadline for paper monthly or quarterly return filing.
19 Apr 2015
Construction Industry Scheme: monthly return due for period to 5th of month.
PAYE/NIC quarterly payment
Quarter 4 (2014/15) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
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.
21 Apr 2015
Due date for payment of supplementary declarations for March 2015.
EC sales list
Deadline for online monthly or quarterly return filing.
22 Apr 2015
PAYE/NIC electronic quarterly payment
Quarter 4 (2014/15) PAYE/NIC payment due where paid electronically in order to avoid an automatic interest charge.
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 Apr 2015
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 April 2014 to be submitted to HMRC.
Unfiled 2014 tax return penalty
Further late penalties apply to outstanding 2013/14 returns. For returns filed online after today, automatic £10 daily penalties apply. For returns filed on paper, the further penalty is the greater of £300 or 5% of the tax outstanding on 31 October 2014.
Company accounts filing deadline
Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 July 2014 and for public companies with a year ended 31 October 2014.
01 May 2015
Corporation tax payment
Due date for payment of corporation tax for year ended 31 July 2014, for those companies not liable to pay their liability by instalments.
06 May 2015
Last day for notifying car changes in quarter to 5 April - P46 (Car).