CT61

End of CT61 quarterly period.

Corporation tax return

Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2018 to be submitted to HMRC.

Online self-assessment (PAYE)

Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2018 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.

Buy-to-let finance costs

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