Expired deadlines

21 Apr 2019

Monthly postal PAYE/class 1 NICs/student loan payment

If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from March 2019.
Quarterly postal PAYE/class 1 NICs payment

Q4 (2017/18) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
CIS return

Construction Industry Scheme: monthly return due for period up to 5th of previous month.

Auto-enrolment: minimum employer contributions rise to 3%

Minimum contribution levels for employers will rise again from 2% to 3%.
Auto-enrolment: minimum employee contributions rise to 5%

Minimum contribution levels for employees will rise again from 3% to 5%.
Buy-to-let finance costs

Percentage of finance costs deductible from rental income reduces to 25%. Percentage of basic rate reduction is 75%.
Residence nil-rate band

Residence nil-rate band increases from £125,000 to £150,000.
Termination payments

National insurance to be paid on termination payments in excess of £30,000.
Capital gains tax allowances

Capital gains tax annual allowance for individuals increases to £12,000; and to £6,000 for trustees.
Lifetime pension allowance

Lifetime pension allowance increases to £1.055 million.
Junior ISA

Annual Junior ISA limit rises to £4,368.
National living wage

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

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

Company van benefit rises £3,430.
Higher-rate threshold

Higher-rate income tax threshold increases in England, Wales and Northern Ireland from £46,350 to £50,000.