Expired deadlines

06 Apr 2016

  • Dividend taxation

    Dividend tax credit abolished and replaced with a £5,000 dividend tax allowance.

  • Personal allowance

    Personal allowance increases from £10,600 to £11,000.

  • Lifetime allowance

    Reduces from £1.25 million to £1 million.

  • Annuities

    Those who currently receive income from an annuity will have the right to assign the annuity in consideration for a lump sum or alternative retirement product.

  • Gift Aid small donations scheme (GASDS)

    GASDS increases to £8,000.

  • P11Ds

    £8,500 benefit threshold is removed.

  • Farm profits

    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.

  • Start of new tax year

    Start of new tax year

01 Apr 2016

  • Orchestra relief

    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.

  • Higher rate threshold

    Higher rate threshold increases from £42,285 to £43,000.

  • Orchestras

    Tax relief for orchestras is 25% on qualifying expenditure.

  • 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

  • CT61

    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

  • Corporation tax

    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.