06 Apr 2020
Car benefit multiplier
Car benefit multiplier rises to £24,500.
Company van benefit
Company van benefit charge rises £3,490, multiplier rises to £666.
Annual Junior ISA limit rises to £9,000.
Capital gains tax allowances
Capital gains tax annual allowance for individuals increases to £12,300; and to £6,150 for trustees.
Start of new tax year
Start of new tax year.
Buy-to-let finance costs
Percentage of finance costs deductible from rental income reduces to 0%. Percentage of basic rate reduction is 100%.
Residence nil-rate band
Residence nil-rate band increases from £150,000 to £175,000.
01 Apr 2020
Lifetime pension allowance
Lifetime pension allowance increases to £1,073,100.
Business rates holiday
For a year from 1 April 2020, all retail, leisure and hospitality businesses in England will have a 100% discount on business rates.
RDEC increases to 13%
Research and development expenditure credit changes from 12% to 13%.
National living wage
National living wage increases from £8.21 to £8.72 an hour for over-25s.
31 Mar 2020
End of CT61 quarterly period.
Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2019 to be submitted to HMRC.
End of corporation tax financial year.
22 Mar 2020
Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
21 Mar 2020
EC sales list
Deadline for online monthly or quarterly return filing.
Due date for payment of supplementary declarations for February 2020.
19 Mar 2020
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
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 February 2020.