Dates & Deadlines
31 March 2019
End of CT61 quarterly period.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2018 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.
01 April 2019
Corporation tax payment
Corporation tax payment due for year end 30 June 2018, for those companies not liable to pay their liability by instalments.
Measure of business rates changes
All future business rates are now determined by the Consumer Prices Index measure of inflation.
Making Tax Digital
MTD for VAT gets under way
06 April 2019
National insurance to be paid on termination payments in excess of £30,000.
Residence nil-rate band
Residence nil-rate band increases from £125,000 to £150,000.
Buy-to-let finance costs
Percentage of finance costs deductible from rental income reduces to 25%. Percentage of basic rate reduction is 75%.