Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

31 Mar 2020

National living wage

National living wage increases from £8.21 to £8.72 an hour for over-25s.
RDEC increases to 13%

Research and development expenditure credit changes from 12% to 13%.
Business rates holiday

For a year from 1 April 2020, all retail, leisure and hospitality businesses in England will have a 100% discount on business rates.

Residence nil-rate band

Residence nil-rate band increases from £150,000 to £175,000.
Buy-to-let finance costs

Percentage of finance costs deductible from rental income reduces to 0%. Percentage of basic rate reduction is 100%.

Details of expired compliance and regulatory deadlines.