Expired deadlines

21 Apr 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 March 2018.
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.
CIS return

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

Buy-to-let finance costs

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

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

The tax-free dividend allowance reduces from £5,000 to £2,000.
Enterprise Investment Scheme (EIS)

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

Company van benefit rises £3,350.
Car benefit multiplier

Car benefit multiplier rises to £23,400.
National living wage

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

Higher-rate income tax threshold increases from £45,000 to £46,350.
Land transaction tax (Wales)

Wales assumes responsibility for setting its own land transaction tax rates in place of stamp duty land tax.
Marriage allowance

Marriage allowance rises to £1,185.
Capital gains tax allowances

Capital gains tax annual allowance for individuals increases to £11,700; and to £5,850 for trustees.
Lifetime pension allowance

Lifetime pension allowance increases to £1.03 million.