Tax and business calendar

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Details of compliance and regulatory deadlines.

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

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01 Apr 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.

06 Apr 2020

  • 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%.

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