ATED Filing Deadline: 30 April
Deadline for filing and payment of ATED returns for limited companies owning residential properties.
RTI Submission Deadline: 19 April
Final Real Time Information (RTI) submissions for PAYE in the 2025/26 tax year are due.
Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA): 6 April
New system – MTD for ITSA becomes mandatory for sole traders and landlords with qualifying income over £50,000.
Capital Gains Tax (CGT): 6 April
Rates for business asset disposal relief and investors’ relief rise to 18% from 06/04/26. The CGT rate for carried interest increases to 32%.
Employers’ National Insurance: 6 April
Rate set at 15%. Secondary Threshold set at £5,000.
Employment Allowance set at £10,500.