1 April 2015
Payment of corporation tax liabilities for SMEs account period ended 30 June 2014 where payment not made by instalments.
Reduction in main rate of corporation tax to 20%. Small profits rate is abolished except for ring fence profits.
Change to emission thresholds for business cars (zero rate ends).
Application to defer Class 2 or 4 NICs for 2014/15 or claim exception for 2015/16.
Multiple contractors to advise HMRC that they wish to be treated as a single contractor for 2015/16.
5 April 2015
2014/15 tax year end.
Ensure personal allowances, exemptions and tax bands are efficiently used.
Deadline to pay previously unpaid Class 3 NICs for 2008/09.
6 April 2015
Start of 2015/16 tax year. Ensure payroll and other systems are updated.
Personal allowances increased to £10,600.
7 April 2015
Electronic filing and payment of VAT liability for quarter ended 28 February 2015.
14 April 2015
Forms CT61 for quarter ended 31 March 2015.
Quarterly CT instalment for large companies (depending on accounting year end).
EC sales list deadline for monthly paper return.
19 April 2015
Payment of PAYE/CIS liabilities for month ended 5 April 2015 if not paying electronically.
Payment of PAYE liability for quarter ended 5 April 2015 if average monthly liability is less than £1,500.
File monthly CIS return.
21 April 2015
File online monthly EC sales list.
Submit supplementary Intrastat declarations for March 2015.
22 April 2015
PAYE liabilities should have cleared HMRC's bank account.
30 April 2015
Companies House should have received accounts of private companies with 31 July 2014 year end and plcs with 31 October 2014 year end.
HMRC should have received CTSA returns for companies with accounting periods ended 30 April 2014.
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