Dates & deadlines

31 March 2020

• Corporation tax

  End of corporation tax financial year.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2019 to be submitted to HMRC.

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

• CT61

  End of CT61 quarterly period.

06 April 2020

• 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.