Buy-to-let finance costs

Percentage of finance costs deductible from rental income reduces to 50%. Percentage of basic rate reduction is 50%.

CT61 payment

Due date for income tax for the CT61 quarter to 31 December 2017.

CIS return

Construction Industry Scheme: monthly return due for period up to 5th of previous month.

Corporation tax payment

Due date for payment of corporation tax for year ended 28 February 2017, for those companies not liable to pay their liability by instalments.