03 March 2015
Key dates for your 2015 diary
1 April
- 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
- 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
- Start...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
