Categories:

Make the payment on the previous working day where the due date falls on a weekend/bank holiday Every month 19 Submit CIS contractors’ monthly return. 22 PAYE/NICs/CIS deductions paid electronically

Categories:

Income Tax, NICs and Capital Gains Tax – Self-Assessment 31 Jan in tax year Following 31 July Following 31 Jan } Normally 50% of previous year’s income tax (less tax

Categories:

Weekly rates and taxable unless stated otherwise.  Statutory Pay Rates Based on minimum average earnings of at least £120 pw Statutory Sick Pay               

Categories:

Plant & machinery 100% annual investment allowance (1st year) 1/1/19 to 31/12/20 From 1/1/21 £1,000,000£200,000 Enterprise zone plant and machinery     (max €125m per project) 100% Plant and machinery*  18% Patent

Categories:

Cars and vans first 10,000 miles 45p per mile thereafter 25p per mile Qualifying passenger  5p per mile Motorcycles 24p per mile Bicycles 20p per mile

Categories:

20/21 19/20 Zero emission: chargeable amount £2,792 £2,058 Other vans: chargeable amount £3,490 £3,430 Fuel: chargeable amount £666 £655

Categories:

Taxable amount based on original list price and CO2 emissions in g/km.  Zero emission cars, no charge. Petrol and diesel hybrids with CO2 emissions 1- 50g/km Range in miles on

Categories:

Standard rate 20% Reduced rate e.g. on domestic fuel 5% Since 1/4/17: Registration level £85,000 Deregistration £83,000 Flat rate scheme turnover limit £150,000 Cash and annual accounting schemes turnover limit

Categories:

Profits Diverted profits Loans to participators Years to 31/3/20 and 31/3/19 19% 25% 32.5%

Categories:

Stamp Duty and SDRT: Stocks and marketable securities                                         0.5% Additional

Categories:

20/21 19/20 Nil-rate band* £325,000 £325,000 Residence nil-rate band*† £175,000 £150,000 Rate of tax on excess 40% 40% Rate if at least 10% of net estate left to charity 36%

Categories:

Tax Rates – Individuals  20/21 19/20 Below UK higher rate income tax band 10% 10% Within UK higher and additional rate income tax bands 20% 20% Tax rate – Trusts