Tax and Business Calendar

31 March 2019

• Corporation tax

  End of corporation tax financial year.

• CT61

  End of CT61 quarterly period.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2018 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.

01 April 2019

• Corporation tax payment

  Corporation tax payment due for year end 30 June 2018, for those companies not liable to pay their liability by instalments.

• Measure of business rates changes

  All future business rates are now determined by the Consumer Prices Index measure of inflation.

• Making Tax Digital

  MTD for VAT gets under way

06 April 2019

• Personal allowance

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

• National living wage

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

• Junior ISA

  Annual Junior ISA limit rises to £4,368.