April 2018

 

1 Corporation tax due for small companies for 30 June 2017 accounting period.
1 HMRC online services open for submission of ATED returns.
5 Tax year end of 2017/18 tax year.
5 Deadline for Foreign Capital Loss Election for the 2013/14 tax year.
5 Deadline for paying retirement annuity premiums and personal pension premiums for 2017/18.
5 Deadline for Individual Savings Account (ISA’s), Enterprise Investment Scheme (EIS’s) and Venture Capital Trust (VCT’s) investment for 2017/18.
5 Deadline to elect to transfer or withdraw the personal allowance to spouse or civil partner for 2013/14.
5 Inheritance Tax: Deadline for utilising exemptions for 2017/18, including any excess from 2016/17.
5 Final date for personal tax claims with four year time limit for 2013/14.
5 CGT: Last day to make disposals to crystalise losses or use annual exemption.
5 Deadline to pay voluntary Class 3 NIC for 2011/12.
6 First date to invest in an ISA for 2018/19.
6 Employers need to check they have updated employee code numbers for 2018/19.
7 Deadline for HMRC to receive online VAT returns and electronic payment for February quarter-end and monthly VAT returns declaring a net payment due.
14 Deadline for submission of forms CT61 and payment of income tax for qualifying payments made in the quarter to 31 March 2018.
14 Deadline for submission of monthly and calendar quarter paper EC Sales List for March.
14 25% instalment of corporation tax due for large companies with 31 December 2017, 31 March 2018, 30 June 2018 and 30 September 2018 year ends.
19 Employers to submit final RTI for year to 5 April 2018.
20 Interest will begin to accrue on unpaid PAYE/ NI for 2017/18.
21 Deadline for submission of monthly and calendar quarter electronic EC Sales lists for March.
21 Deadline for submission of Intrastat returns for the month of March.
22 Cleared electronic payment of PAYE tax and NIC for 2016/17, including notional tax due under IR35 rules.
30 Deadline for submission of corporation tax self-assessment return for companies with a 30 April 2017 year end.
30 Deadline for submission of March quarter-end and monthly VAT returns claiming a refund or nil payment of VAT.
30 Normal Annual Adjustment for VAT partial exemption calculations (only if monthly returns).
30 Optional Annual Adjustment for VAT partial exemption calculations (March VAT year-end) or by 7 May if within net payment return.
30 Increase in penalties for late filing of personal tax return (due on 31 January) to £10 per day, up to a maximum of £900.
30 Deadline for submitting Annual Tax on Enveloped Dwellings (ATED) return for year ending 31 March 2019.
30 ATED tax due for year ending 31 March 2019.
30 Final date for reclaim of tax paid on loan to participator if loan repaid during APE 30 April 2014.