Useful Dates

Income Tax & Class 4 NIC 2018/19
1st payment on account 31 January 2019
2nd payment on account 31 July 2019
Balancing payment 31 January 2020
   
   
Capital Gains Tax 31 January 2020
   
   
Corporation Tax 9 Months and 1 day after end of period



Useful Rates

Income Tax & Class 4 NIC 2018/19
UK Basic rate band £0 to £34,500
UK Higher rate on taxable income over £34,501 to 150,000
UK Additional rate (45%). Over £150,000
   
UK Personal Allowance £11,850
   
UK Income limit for personal allowance £100,000
Small Companies Corporation Tax rate 19%



NIC Thresholds
Class 1 NI - Lower Earnings Limit £116/week
Class 1 NI - Primary/Secondary Limit £162/week
Class 1 NI - Upper Earning Limit £892/week
   
Class 1A 13.8%



Useful Links
Information on UK tax, VAT, National Insurance, customs and excise
HMRC
The official UK government register of UK companies
Companies House
The official UK government register of UK charities
Charity Commision
Association of Chartered Certified Accountants
ACCA
United Kingdom's independent regulator responsible for promoting confidence in corporate reporting and governance
Financial Reporting Council
The British Chambers of Commerce representing UK business interests around the world
Chamber of Commerce
Central Bank of UK. Best source of exchange rates etc.
Bank of England