Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
19 Mar 2018
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from February 2018.
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
21 Mar 2018
Due date for payment of supplementary declarations for February 2018.
EC sales list
Deadline for online monthly or quarterly return filing.
22 Mar 2018
Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
31 Mar 2018
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2017 to be submitted to HMRC.
End of CT61 quarterly period.
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.
Disincorporation relief ends
Government will not extend disincorporation relief beyond the 31 March 2018 expiry date.
01 Apr 2018
Corporation tax payment
Corporation tax payment due for year end 30 June 2017, for those companies not liable to pay their liability by instalments.
Measure of business rates changes
All future business rates are now determined by the Consumer Prices Index measure of inflation.
06 Apr 2018
Personal allowance increases from £11,500 to £11,850.
Annual junior ISA limit rises to £4,260.
Start of new tax year
Start of new tax year.
Lifetime pension allowance
Lifetime pension allowance increases to £1.03 million.
Capital gains tax allowances
Capital gains tax annual allowance for individuals increases to £11,700; and to £5,850 for trustees.
Marriage allowance rises to £1,185.
Land transaction tax (Wales)
Wales assumes responsibility for setting its own land transaction tax rates in place of stamp duty land tax.
Higher-rate income tax threshold increases from £45,000 to £46,350.