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.

• CIS return

  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.

• CT61 payment

  Due date for income tax for the CT61 period to 31 March 2019.

07 Apr 2019

• VAT return

  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.

• Termination payments

  National insurance to be paid on termination payments in excess of £30,000.

• Lifetime pension allowance

  Lifetime pension allowance increases to £1.055 million.

• Junior ISA

  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

  Personal allowance increases from £11,850 to £12,500 throughout the UK.

• Company van benefit

  Company van benefit rises £3,430.

• Higher-rate threshold

  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

  Marriage allowance rises to £1,190.

• Residence nil-rate band

  Residence nil-rate band rises from £125,000 to £150,000.