Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
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
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
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.
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.
Additional nil-rate band introduced for property. £100,000 for one spouse, £200,000 for two spouses.
Personal allowance increases from £11,000 to £11,500.
Property and trading income allowance
New allowance of £1,000 commences.
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.
National insurance to be paid on termination payments in excess of £30,000.
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