01844261155 mail@richardsons-group.co.uk

Expired deadlines

14 Apr 2018

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

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

07 Apr 2018

  • VAT return

    Due date for February VAT returns unless exempted.

06 Apr 2018

  • 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.

  • Start of new tax year

    Start of new tax year.

  • Junior ISA

    Annual junior ISA limit rises to £4,260.

  • Personal allowance

    Personal allowance increases from £11,500 to £11,850.

01 Apr 2018

  • Measure of business rates changes

    All future business rates are now determined by the Consumer Prices Index measure of inflation.

  • Corporation tax payment

    Corporation tax payment due for year end 30 June 2017, for those companies not liable to pay their liability by instalments.