Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2019 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.
Deadline for paper submission of self-assessment tax return for tax year ended 5 April 2019.
Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.
Deadline for second payment on account for tax year ended 5 April 2019. Businesses struggling to make their payment as a result of COVID-19 can choose to defer until 31 January 2021.
Residence nil-rate band increases from £150,000 to £175,000.