Dates & deadlines

Home » Dates and deadlines

01 April 2019

  • Corporation tax payment

    Corporation tax payment due for year end 30 June 2018, 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.

  • Making Tax Digital

    MTD for VAT gets under way

06 April 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%.

  • Lifetime pension allowance

    Lifetime pension allowance increases to £1.055 million.

  • Capital gains tax allowances

    Capital gains tax annual allowance for individuals increases to £12,000; and to £6,000 for trustees.

  • Junior ISA

    Annual Junior ISA limit rises to £4,368.

  • National living wage

    National living wage increases from £7.83 to £8.21 an hour for over-25s.