Expired deadlines

05 Apr 2015

  • Personal allowances

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

  • Pensions

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

  • End of tax year

    Last day of 2014/15 tax year.

  • Capital gains tax

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

  • Inheritance tax

    Last day to utilise 2014/15 inheritance tax exemptions.

  • National insurance

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

01 Apr 2015

  • Non-domiciles remittance basis

    New £90,000 annual charge applies for those who have been resident in the UK for at least 17 of the last 20 years. At the same time the £50,000 charge for those resident in the UK for 12 of the last 14 years increases to £60,000.

  • National insurance

    Abolition of national insurance for under-21s.

  • Diverted profits tax

    This commences at a rate of 25% of diverted profits.

  • Children’s television

    New tax relief at 25% on qualifying core expenditure for qualifying TV programmes.

  • High end television

    Minimum UK expenditure requirement reduces from 25% to 10%.

  • Film tax relief

    Film tax relief is now 25% of all qualifying expenditure.

  • R&D

    Line credit for R&D increases from 10% to 11%. SME scheme also increases from 225% to 230%.

  • Reduction in corporation tax

    Main rate reduces from 21% to 20%.

  • 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.

31 Mar 2015

  • ISAs

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

  • CT61

    End of CT61 quarterly period.

  • Corporation tax return

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

  • 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

    End of corporation tax financial year.