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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31 Mar 2015

  • Corporation tax

    End of corporation tax financial year.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 June 2014 and for public companies with a year ended 30 September 2014.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2014 to be submitted to HMRC.

  • CT61

    End of CT61 quarterly period.

  • ISAs

    Last day to use the 2014/15 ISA investment limit of £15,000.

01 Apr 2015

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 30 June 2014, for those companies not liable to pay their liability by instalments.

  • Reduction in corporation tax

    Main rate reduces from 21% to 20%.

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

  • 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.

  • Personal allowances

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

  • 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.

  • 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.

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Details of expired compliance and regulatory deadlines.