01 May 2016
Auto-enrolment staging dates
Auto-enrolment staging date for employers with fewer than 30 employees with the last 2 characters in their PAYE reference numbers I1-I9 or IA-IZ
30 Apr 2016
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 April 2015 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
22 Apr 2016
Electronic monthly PAYE/NIC/student loan payment
If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
PAYE/NIC electronic quarterly payment
Quarter 4 (2015/16) PAYE/NIC payment due where paid electronically in order to avoid an automatic interest charge.
21 Apr 2016
Due date for payment of supplementary declarations for March 2016.
EC sales list
Deadline for online monthly or quarterly return filing.
19 Apr 2016
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.
PAYE/NIC quarterly payment
Quarter 4 (2015/16) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
Construction Industry Scheme: monthly return due for period to 5th of month.
14 Apr 2016
EC sales list
Deadline for paper monthly or quarterly return filing.
Due date for income tax for the CT61 period to 31 March 2016.
07 Apr 2016
Corporation tax reduces from 20% to 19%.
Due date for February VAT returns unless exempted.
06 Apr 2016
Capital gains tax
Reductions in the two rates of capital gains tax from 28% to 20% and the 18% rate to 10%.
Wear and tear allowance
The 10% allowance is abolished.
New dividend taxation rules
Existing dividend taxation regime is replaced with new rates from 7.5% to 38.1%.
National living wage
This is introduced at an initial rate of £7.20.
Employment allowance increases from £2,000 to £3,000.
Rent-a-room relief increases from £4,250 to £7,500.