Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

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05 Apr 2015

  • National insurance

    Last day to claim exception from Class 1 NICs for 2015/16 where the same earnings are subject to Class 1 contributions.

  • Inheritance tax

    Last day to utilise 2014/15 inheritance tax exemptions.

  • Capital gains tax

    Last day to use the 2014/15 capital gains tax exemption of £11,000.

  • End of tax year

    Last day of 2014/15 tax year.

  • Pensions

    Last day to make a contribution to qualify for tax relief in 2014/15.

06 Apr 2015

  • Personal allowances

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

  • Company car tax

    Company car tax: 13% (16% for diesel cars). The company car tax band now starts at 76 g/km. This applies to cars with CO2 emissions up to 94 g/km.

  • Tax bands and exemptions

    Basic rate limit reduces to £TBA. The higher rate band now applies to taxable income from £TBA to £150,000. Capital gains tax annual exemption increases to £TBA.

  • Start of new tax year

    First day of the 2015/16 tax year.

  • ISAs

    First day to use the 2015/16 ISA investment limit of £TBA (cash maximum of £TBA).

  • Pensions

    First day to make a contribution to qualify for tax relief in 2015/16. The annual allowance is currently £40,000 and the limit on the amount that can be invested into a registered pension scheme is £1,250,000.

07 Apr 2015

  • VAT return

    Due date for February VAT returns unless exempted.

14 Apr 2015

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2015.

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

19 Apr 2015

  • CIS return

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

  • PAYE/NIC quarterly payment

    Quarter 4 (2014/15) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • Postal monthly PAYE/NIC/student loan payment

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 Apr 2015

  • Intrastat

    Due date for payment of supplementary declarations for March 2015.

  • EC sales list

    Deadline for online monthly or quarterly return filing.

22 Apr 2015

  • PAYE/NIC electronic quarterly payment

    Quarter 4 (2014/15) PAYE/NIC payment due where paid electronically in order to avoid an automatic interest charge.

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Details of expired compliance and regulatory deadlines.