Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
31 Mar 2020
End of corporation tax financial year.
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 CT61 quarterly period.
01 Apr 2020
National living wage
National living wage increases from £8.21 to £8.72 an hour for over-25s.
RDEC increases to 13%
Research and development expenditure credit changes from 12% to 13%.
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.
06 Apr 2020
Residence nil-rate band
Residence nil-rate band increases from £150,000 to £175,000.
Buy-to-let finance costs
Percentage of finance costs deductible from rental income reduces to 0%. Percentage of basic rate reduction is 100%.