06 Apr 2016
£8,500 benefit threshold is removed.
Averaging of farm profits to be extended for income tax purposes from 2 to 5 years.
New personal savings allowance
New allowance to remove tax on up to £1,000 of savings income for basic rate taxpayers and up to £500 for higher rate taxpayers.
Personal allowance increases from £10,600 to £11,000.
Dividend tax credit abolished and replaced with a £5,000 dividend tax allowance.
Start of new tax year
Start of new tax year
01 Apr 2016
Orchestra relief commences at a rate of 25% on qualifying expenditure.
Stamp duty on additional homes
New rates of stamp duty that are 3% higher than the current bands will be introduced on purchases of additional properties such as buy-to-lets and second homes. Similar changes have been announced to land and buildings transaction tax in Scotland.
Tax relief for orchestras is 25% on qualifying expenditure.
Higher rate threshold
Higher rate threshold increases from £42,285 to £43,000.
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 12-16, 3A-3Z, H1-H9 or HA-HZ
31 Mar 2016
End of CT61 quarterly period.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2015 to be submitted to HMRC.
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.
22 Mar 2016
Electronic monthly PAYE/NIC/student loan payment
If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
21 Mar 2016
EC sales list
Deadline for online monthly or quarterly return filing.
Due date for payment of supplementary declarations for February 2016.
19 Mar 2016
Construction Industry Scheme: monthly return due for period to 5th of month.
Postal monthly PAYE/NIC/student loan payment
If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.