Expired deadlines

06 Apr 2010

  • Increase in annual allowance and lifetime allowance

    Annual allowance increases from £245,000 to £255,000 - the lifetime allowance increases to £1,800,000. These allowance limits are to apply to 5 April 2016

  • Reduction in personal allowances

    Reduction in Personal Allowances Basic personal allowance for income tax to be reduced. For those with relevant incomes above £100,000. Each £2 over produces a £1 reduction giving an effective rate of 60% tax.

  • New 50% income tax rate

    50% rate of tax applies to income over £150,000. Personal allowances restricted for those with income over £100,000. Dividend rate in this band is 42.5%. Trust rate increases from 40% to 50%, with a dividend rate of 42.5%.

05 Apr 2010

  • End of 40% first year allowance

    Temporary 40% first year allowance ceases for unincorporated businesses

  • ISA date

    Last day to use the 2009/10 ISA investment limit of £7,200 or £10,200 (over 50s)

  • Inheritance tax date

    Last day to utilise 2009/10 inheritance tax exemptions

  • End tax year date

    Last day of 2009/10 tax year

  • CGT date

    Last day to use the 2009/10 capital gains tax exemption of £10,100

01 Apr 2010

  • Landfill tax

    Landfill tax standard rate increases to £48 per tonne

  • Corporation tax

    Due date for payment of Corporation Tax for year ended 30 June 2009.

  • New banding duty introduced

    APD increases apply

31 Mar 2010

  • End of 40% first year allowance

    Temporary 40% first year allowance ceases for incorporated businesses

  • Corporation tax return date

    Filing deadline for Corporation Tax Return Form CT600 for period ended 31 March 2009 to be submitted to HMRC

  • Corporation tax returns

    The corporation tax return (CTSA) for accounting periods ened 31 March 2009 should be filed.

  • CT61 date

    End of CT61 quarterly period

  • Corporation tax date

    End of Corporation Tax financial year

  • Intrastat

    Due date for payment of supplementary declarations for February 2009

  • VAT Return Date

    Due date for February VAT returns.

  • VAT Date

    Deadline for VAT partial exemption special method approval if backdating required to 1 April 2009 (March VAT year ends)

  • Company accounts filing deadline

    Company Accounts Filing Date

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 June 2009 and for public companies with a year ended 30 September 2009.