Tax and business calendar

Details of compliance and regulatory deadlines.

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

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06 Apr 2018

  • National living wage

    National living wage increases from £7.50 to £7.83 an hour for over-25s.

  • Car benefit multiplier

    Car benefit multiplier rises to £23,400.

  • Company van benefit

    Company van benefit rises £3,350.

  • Enterprise Investment Scheme (EIS)

    EIS investment limits raised to £2 million for knowledge-intensive companies only.

  • Dividend allowance

    The tax-free dividend allowance reduces from £5,000 to £2,000.

  • Residence nil-rate band

    Residence nil-rate band increases from £100,000 to £125,000.

  • Buy-to-let finance costs

    Percentage of finance costs deductible from rental income reduces to 50%. Percentage of basic rate reduction is 50%.

07 Apr 2018

  • VAT return

    Due date for February VAT returns unless exempted.

14 Apr 2018

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2018.

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

19 Apr 2018

  • CIS return

    Construction Industry Scheme: monthly return due for period up to 5th of previous month.

  • Quarterly postal PAYE/class 1 NICs payment

    Q4 (2017/18) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • 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 March 2018.

21 Apr 2018

  • Intrastat

    Due date for payment of supplementary declarations for March 2018.

  • EC sales list

    Deadline for online monthly or quarterly return filing.

22 Apr 2018

  • Quarterly electronic PAYE/class 1 NICs payment

    Q4 (2017/18) PAYE/NIC payment due in order to avoid an automatic interest charge.

  • 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.

30 Apr 2018

  • 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 30 April 2017 to be submitted to HMRC.

01 May 2018

  • Corporation tax payment

    Corporation tax payment due for year end 31 July 2017, for those companies not liable to pay their liability by instalments.

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Expired deadlines

Details of expired compliance and regulatory deadlines.