Dates & deadlines
22 December 2019
Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 December 2019
Online self-assessment (PAYE)
Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2018 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.
31 December 2019
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2018 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.
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.