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News & Blog

 

 

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.