01204380038 syddall@pbsyd.co.uk

Expired deadlines

19 Apr 2019

  • 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.

  • CIS return

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

14 Apr 2019

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2019.

07 Apr 2019

  • VAT return

    Due date for February VAT returns unless exempted.

06 Apr 2019

  • Auto-enrolment: minimum employer contributions rise to 3%

    Minimum contribution levels for employers will rise again from 2% to 3%.

  • Auto-enrolment: minimum employee contributions rise to 5%

    Minimum contribution levels for employees will rise again from 3% to 5%.

  • Buy-to-let finance costs

    Percentage of finance costs deductible from rental income reduces to 25%. Percentage of basic rate reduction is 75%.

  • Residence nil-rate band

    Residence nil-rate band increases from £125,000 to £150,000.

  • Termination payments

    National insurance to be paid on termination payments in excess of £30,000.

  • Lifetime pension allowance

    Lifetime pension allowance increases to £1.055 million.

  • Junior ISA

    Annual Junior ISA limit rises to £4,368.

  • National living wage

    National living wage increases from £7.83 to £8.21 an hour for over-25s.

  • Personal allowance

    Personal allowance increases from £11,850 to £12,500 throughout the UK.

  • Company van benefit

    Company van benefit rises £3,430.

  • Higher-rate threshold

    Higher-rate income tax threshold increases in England, Wales and Northern Ireland from £46,350 to £50,000.

  • Car benefit multiplier

    Car benefit multiplier rises to £24,100.

  • Marriage allowance

    Marriage allowance rises to £1,190.

  • Residence nil-rate band

    Residence nil-rate band rises from £125,000 to £150,000.

  • Capital gains tax allowances

    Capital gains tax annual allowance for individuals increases to £12,000; and to £6,000 for trustees.

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