Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
01 Apr 2017
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 increases from £11,000 to £11,500.
Additional nil-rate band introduced for property. £100,000 for one spouse, £200,000 for two spouses.
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.
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
Due date for February VAT returns unless exempted.
14 Apr 2017
Due date for income tax for the CT61 period to 31 March 2017.
EC sales list
Deadline for paper monthly or quarterly return filing.
19 Apr 2017
PAYE/class 1 NICs quarterly payment
Quarter 4 (2016/17) 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/class 1 NICs/student loan payment
If paying by cheque, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Construction Industry Scheme: monthly return due for period to 5th of month.
21 Apr 2017
Due date for payment of supplementary declarations for March 2017.
EC sales list
Deadline for online monthly or quarterly return filing.