Expired deadlines

05 Apr 2015

  • 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.

  • ISAs

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

31 Mar 2015

  • 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.

22 Mar 2015

  • 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.

21 Mar 2015

  • Intrastat

    Due date for payment of supplementary declarations for February 2015.

  • EC sales list

    Deadline for online monthly or quarterly return filing.