06 Apr 2017
ISA and Lifetime ISA
New ISA scheme with an initial annual limit of £20,000 (the new ISA limit).
Start of new tax year
Start of new tax year.
New rules to ensure that anybody resident in the UK for more than 15 of the past 20 years to be deemed a UK domicile for tax purposes.
Additional nil-rate band introduced for property. £100,000 for one spouse, £200,000 for two spouses.
Personal allowance increases from £11,000 to £11,500.
Property and trading income allowance
New tax allowance of £1,000 commences.
01 Apr 2017
Auto-enrolment staging dates - no PAYE scheme
Auto-enrolment staging date for employers who don't have a PAYE scheme.
Corporation tax cut
Corporation tax reduces from 20% to 19%.
Corporation tax payment
Due date for payment of corporation tax for year ended 30 June 2016, for those companies not liable to pay their liability by instalments.
Auto-enrolment staging dates
Auto-enrolment staging date for employers with fewer than 30 employees with the last 2 characters in their PAYE reference numbers 84-91, 93-99.
Rate payers that occupy a single property with a rateable value of £12,000 or less will pay no business rates. The 100% relief is available to businesses that ocupy a property with a value of £6,000 or less.
31 Mar 2017
Business premises renovation allowance
This allowance is now expired.
Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.
End of corporation tax financial year.
End of CT61 quarterly period.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2016 to be submitted to HMRC.
22 Mar 2017
Electronic monthly 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.
21 Mar 2017
EC sales list
Deadline for online monthly or quarterly return filing.
Due date for payment of supplementary declarations for February 2017.
19 Mar 2017
Construction Industry Scheme: monthly return due for period to 5th of month.