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Tax and business calendar

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Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

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30 Dec 2018

  • Online self-assessment (PAYE)

    Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2018 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.

31 Dec 2018

  • CT61

    End of CT61 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 2017 to be submitted to HMRC.

01 Apr 2019

  • Class 2 national insurance

    This is now abolished.

06 Apr 2019

  • Termination payments

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

  • Residence nil-rate band

    Residence nil-rate band increases from £125,000 to £150,000.

  • Buy-to-let finance costs

    Percentage of finance costs deductible from rental income reduces to 25%. Percentage of basic rate reduction is 75%.

06 Apr 2020

  • Residence nil-rate band

    Residence nil-rate band increases from £150,000 to £175,000.

  • Buy-to-let finance costs

    Percentage of finance costs deductible from rental income reduces to 0%. Percentage of basic rate reduction is 100%.

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Expired deadlines

Details of expired compliance and regulatory deadlines.