Expired deadlines

07 Apr 2020

Car benefit multiplier

Car benefit multiplier rises to £24,500.
Company van benefit

Company van benefit charge rises £3,490, multiplier rises to £666.
Junior ISA

Annual Junior ISA limit rises to £9,000.
Capital gains tax allowances

Capital gains tax annual allowance for individuals increases to £12,300; and to £6,150 for trustees.
Start of new tax year

Start of new tax year.
Buy-to-let finance costs

Percentage of finance costs deductible from rental income reduces to 0%. Percentage of basic rate reduction is 100%.
Residence nil-rate band

Residence nil-rate band increases from £150,000 to £175,000.

Lifetime pension allowance

Lifetime pension allowance increases to £1,073,100.
Business rates holiday

For a year from 1 April 2020, all retail, leisure and hospitality businesses in England will have a 100% discount on business rates.
RDEC increases to 13%

Research and development expenditure credit changes from 12% to 13%.
National living wage

National living wage increases from £8.21 to £8.72 an hour for over-25s.

CT61

End of CT61 quarterly period.
Corporation tax return

Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2019 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.

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.

EC sales list

Deadline for online monthly or quarterly return filing.
Intrastat

Due date for payment of supplementary declarations for February 2020.

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 February 2020.