19 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.
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
14 Apr 2019
EC sales list
Deadline for paper monthly or quarterly return filing.
Due date for income tax for the CT61 period to 31 March 2019.
07 Apr 2019
Due date for February VAT returns unless exempted.
06 Apr 2019
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.
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.
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 increases from £11,850 to £12,500 throughout the UK.
Company van benefit
Company van benefit rises £3,430.
Higher-rate income tax threshold increases in England, Wales and Northern Ireland from £46,350 to £50,000.
Car benefit multiplier
Car benefit multiplier rises to £24,100.
Marriage allowance rises to £1,190.