Expired deadlines

22 Apr 2017

  • PAYE/class 1 NICs electronic quarterly payment

    Quarter 4 (2016/17) PAYE/NIC payment due where paid electronically in order to avoid an automatic interest charge.

  • 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 Apr 2017

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for March 2017.

19 Apr 2017

  • CIS return

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

  • Postal monthly PAYE/class 1 NICs/student loan payment

    If paying by cheque, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • PAYE/class 1 NICs quarterly payment

    Quarter 4 (2016/17) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

14 Apr 2017

  • 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 2017.

07 Apr 2017

  • VAT return

    Due date for February VAT returns unless exempted.

06 Apr 2017

  • Higher rate threshold

    This increases from £43,000 to £45,000. The threshold for Scotland will rise to £43,430.

  • ISA and lifetime ISA

    New ISA scheme with an initial annual limit of £20,000 (the new ISA limit).

  • Testimonial income

    New rules introduced for taxation of testimonials.

  • Buy-to-let finance costs

    Percentage of finance costs deductible from rental income reduces to 75%. Percentage of basic rate reduction is 25%.

  • 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.

  • Domiciles

    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.

  • Inheritance tax

    Additional nil-rate band introduced for property. £100,000 for one spouse, £200,000 for two spouses.

  • Personal allowance

    Personal allowance increases from £11,000 to £11,500.

  • Property and trading income allowance

    New tax allowance of £1,000 commences.