06 Apr 2018
National living wage
National living wage increases from £7.50 to £7.83 an hour for over-25s.
Car benefit multiplier
Car benefit multiplier rises to £23,400.
Company van benefit
Company van benefit rises £3,350.
Enterprise Investment Scheme (EIS)
EIS investment limits raised to £2 million for knowledge-intensive companies only.
The tax-free dividend allowance reduces from £5,000 to £2,000.
Residence nil-rate band
Residence nil-rate band increases from £100,000 to £125,000.
Buy-to-let finance costs
Percentage of finance costs deductible from rental income reduces to 50%. Percentage of basic rate reduction is 50%.
07 Apr 2018
Due date for February VAT returns unless exempted.
14 Apr 2018
Due date for income tax for the CT61 period to 31 March 2018.
EC sales list
Deadline for paper monthly or quarterly return filing.
19 Apr 2018
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
Quarterly postal PAYE/class 1 NICs payment
Q4 (2017/18) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from March 2018.
21 Apr 2018
Due date for payment of supplementary declarations for March 2018.
EC sales list
Deadline for online monthly or quarterly return filing.
22 Apr 2018
Quarterly electronic PAYE/class 1 NICs payment
Q4 (2017/18) PAYE/NIC payment due in order to avoid an automatic interest charge.
Monthly electronic 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.
30 Apr 2018
Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 April 2017 to be submitted to HMRC.
01 May 2018
Corporation tax payment
Corporation tax payment due for year end 31 July 2017, for those companies not liable to pay their liability by instalments.