Last opportunity to utilise tax personal allowances, annual ISA allowances and exemptions for CGT and IHT for 2022/23.
Last day to pay voluntary Class 2 or Class 3 NIC for 2016/17, or to claim exemption from Class 4 NIC for 2022/23 where earnings are also subject to Class 1 NIC.
Last day for claims from 2018/19 relating to personal allowances, remittance basis, terminal loss relief, overlap relief carry-forward of trading losses and capital losses.
Last day to claim an asset has become of negligible value or loan to a trader became unrecoverable in 2020/
The main rate of corporation tax rises to 25% and associated company rules apply to determine which companies pay CT at the lower rate of 19%, or benefit from marginal relief.