Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
31 Mar 2015
End of corporation tax financial year.
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 return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2014 to be submitted to HMRC.
End of CT61 quarterly period.
01 Apr 2015
Last day to use the 2014/15 ISA investment limit of £15,000.
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.
Reduction in corporation tax
Main rate reduces from 21% to 20%.
05 Apr 2015
Last day to claim exception from Class 1 NICs for 2015/16 where the same earnings are subject to Class 1 contributions.
Last day to utilise 2014/15 inheritance tax exemptions.
Capital gains tax
Last day to use the 2014/15 capital gains tax exemption of £11,000.
End of tax year
Last day of 2014/15 tax year.
Last day to make a contribution to qualify for tax relief in 2014/15.
06 Apr 2015
Tax bands and exemptions
Basic rate limit reduces to £TBA. The higher rate band now applies to taxable income from £TBA to £150,000. Capital gains tax annual exemption increases to £TBA.
Personal allowance increases from £10,000 to £TBA.
Company car tax
Company car tax:13% (16% for diesel cars). The company car tax band now starts at 76 g/km. This applies to cars with CO2 emissions up to 94 g/km.
Start of new tax year
First day of the 2015/16 tax year.
First day to use the 2015/16 ISA investment limit of £TBA (cash maximum of £TBA).
First day to make a contribution to qualify for tax relief in 2015/16. The annual allowance is currently £40,000 and the limit on the amount that can be invested into a registered pension scheme is £1,250,000.
07 Apr 2015
Due date for February VAT returns unless exempted.
14 Apr 2015
Due date for income tax for the CT61 period to 31 March 2015.
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