19th April

Submitted by admin on Tue, 04/04/2023 - 14:32

6th April

Submitted by admin on Tue, 04/04/2023 - 14:32

Beginning of the 2023/24 tax year. Annual tax rates or allowance changes typically come into effect on this day.

Submitted by admin on Tue, 04/04/2023 - 14:31

Last opportunity to utilise tax personal allowances, annual ISA allowances and exemptions for CGT and IHT for 2022/23.
Last day to pay voluntary Class 2 or Class 3 NIC for 2016/17, or to claim exemption from Class 4 NIC for 2022/23 where earnings are also subject to Class 1 NIC.
Last day for claims from 2018/19 relating to personal allowances, remittance basis, terminal loss relief, overlap relief carry-forward of trading losses and capital losses.
Last day to claim an asset has become of negligible value or loan to a trader became unrecoverable in 2020/

Submitted by admin on Tue, 04/04/2023 - 14:30

The main rate of corporation tax rises to 25% and associated company rules apply to determine which companies pay CT at the lower rate of 19%, or benefit from marginal relief.

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