Please check that the information given below is accurate and up to date. It is taken from official and unofficial sources and has not necessarily be verified - sometimes information may change as a result of policy changes etc.
2011
October
- 1st National Minimum Wage increased rates brought in.
2012
March
April
- 6th SI amendments come into effect, ie to 1995 statutory instrument on Reporting of Injuries, Diseases, and Dangerous Occurences (RIDDOR).
- 9th Sick pay - check for increase to £85.85 per week
June
- 5th Bank Holiday (Tuesday) for Queen's Diamond Jubilee. Will that week become a long celebration?
October
- 1st (to 30 September 2013) Mandatory Pensions - Employers with 800 or more employees need to introduce pensions.
2013
November
- 13th (to 31 January 2014) Mandatory Pensions - Employers with 250 to 799 employees need to introduce pensions.
2014
April
- 1st April (to 1st July) Mandatory Pensions - Employers with 50 to 249 employees need to introduce pensions.
- 1st August (to 1st February 2016 Mandatory Pensions - Employers with less than 50 employees need to introduce pensions.
2016
March
- 1st March (to 1st September) - From 1 April 2011 newly formed businesses employing staff need to start pension arrangements.
2012
March
- 2nd Last day for responses to consultation on regulations on HealthWatch England membership.
Late Spring / Early Summer
- Health and Social Care Bill (2011-2012) is likely to receive Royal Assent
October
- NHS Commissioning Board (NHSCB) likely to be established and become operational (date to be confirmed): a) takes on some accountabilities, b) planning for 2013-2014 begins, c) many if not majority of staff in post.
- Clinical Commissioning Groups likely to become authorised by the NHSCB and operational (date to be confirmed).
- HealthWatch England expected to become operational (with three main functions) as a Committee of the Care Quality Commission (CQC)
- Local HealthWatch bodies become operational (replacing Local Involvement Networks (LINks)) This may be coming on track in April 2013????
- LINks - winding-up and "transfer" to local HealthWatch likely to be complete.
2013
April
- NHSCB gains full statutory responsibilities, etc as independent body.
- Local HealthWatch start date ?????
2012
- Future Anti-avoidance: Generally expect many minor anti-avoidance measures to be implemented, eg certain luncheon vouchers. They will each affect one of a diversity of small groups. Each will save a relatively small amount of taxation. It is a start but is suggests a lack of will to tackle major tax avoidance benefits...?
January
- 31st LITTLE EXTRA TIME - CHECK THE NEW DATE On-line self- assessment of income tax for 2010/2011 was due by this date. Watch out for particular weekend arrangements, if OK or not relevant, last day for on-line self-assessment for income tax year 2010/2011. (Digital password and other security checks/data should be obtained by a certain last day earlier in month - if by post!)
March
- 21st Budget Day
- 24th First time house buyers' special relief from stamp duty land tax removed - need to seek solicitor's etc advice as to appropriate contract and completion dates
April
- 1st All VAT-registered businesses must submit returns on-line from this date. There are a limited number of exemptions for small businesses.
- Smallish purchases from Channel Isles no longer eligible for VAT exemption
- New corporation tax year 2012/2013 begins.
- Annual investment allowance (AIA) on company's expenditure on plant and machinery is reduced to £25,000 pa.
- If accounting period goes across 1 April, any qualifying expenditure is apportioned - so be aware...?
- New Seed Investment Entreprise Allowance (SIEA) begins - Investors get reliefs from income tax and capital gains tax.
2013
- Executive Pay Implications: If there is any reduced executive pay, it is likely to result in a) a lower income tax take, b) even greater growth of cash piles in large companies; and c) increased profit but probably little or no increases in corporation tax take,
2015
- Prospective minium income tax threshold aim for Coalition government is £10,000.
2012
January
- 12th End of consultation on Renewables Obligation Certificates. See 2015/2016 and 2016/2017.
February
- 12th End of consultation period for draft regulations "CRC Energy Efficiency Scheme (Allocation of Allowances for Payment) Regulations [2012] No...."
March or April
- Feed-in-Tariff: Subject to any Supreme Court appeal / decision, the Feed-in-tariff for solar energy which was reversed on an earlier appeal is likely to be reduced by the government from 43.3p per kWh to 21p per kWh. Those who suffered under the government's decision to lower the tariff may or may not gain...?
April
- 1st Climate change levy In GB rates of CCL increase to 0.509 pp kWh for electricity and 0.177 pp kWh for natural gas. (Latter is different in Northern Ireland - 0.062 pp kWh.)
October
- 1st "Green deal" due to begin. Intention is to up-grade energy efficiency in 14 million dwellings in the country.
- "Green deal" incentives may include reductions in council tax and /or stamp duty
2013
- Environment Agency to take on the next stage of the Climate Change Agreements (CCAs) package (from DECC).
2014
- Offshore Wind Turbine Construction: Round 3 construction scheduled to commence. Some doubts expressed and deleys mentioned
- 2014 to 2019 Prospective plan is to fit 50 million smart meters (for energy monitoring) into dwellings,
2015/2016
- Renewables Obligation Certificates: level likely to be reduced to 1.9 (from 2.0). (Consultation result awaited.)
2016/2017
- Renewables Obligation Certificates: level likely ro be reduced to 1.8. (Consultation result awaited.)
2018
- Offshore Wind Capacity: government target is 18 GW
June
- European Union Chemicals ban (31 "rural" chemicals) seems to be delayed until the end of this month.
2019
- The smart meter programme due to finish this year - installations, being voluntary, are likely to go on later.
The following list of dates and detail has been compiled from several sources - it may not be entirely accurate. You are strongly advised, therefore, not to rely exclusively on this information but be sure to check any relevant dates, etc with your professional advisers and others before taking action.
Generally for taxation see the link: http://www.hmrc.gov.uk/agents/tax-deadlines.pdf for dates which your tax agent (if any) will need to comply.
2012
January
- 31st Watch out for particular weekend arrangements, if OK or not relevant, last day for on-line self-assessment for income tax year 2010/2011. (Digital password and other security checks/data should be obtained by a certain last day earlier in month!)
February
- 13th 10am Treasure: End of the DCMS consultation - Triennial review of the Treasure Valuation Committee
March
April
- 1st All VAT-registered businesses must submit returns on-line from this date. There are a limited number of exemptions for small businesses.
- New corporation tax year 2012/2013 begins.
- Annual invstment allowance (AIA) on company's expenditure on plant and machinery is reduced to £25,000 pa.
- If accounting period goes across 1 April, any qualifying expenditure is apportioned - so be aware...?
- Seed Investment Entreprise Allowance (SIEA) - Investors get reliefs from income tax and capital gains tax.
- Local taxation year begins for both council tax and rating.
- 4th TV digital Stage One switch-over for London Region (TVs converted etc by this date).
- 6th New income tax year 2012/2013 begins.
- 18th TV digital Stage Two switchover for London Region - completion of process.
October
- 1st "Green deal" due to begin. Intention is to up-grade energy efficiency in 14 million dwellings in the country.
- "Green deal" incentives may include reductions in council tax and /or stamp duty
- 31st Last date for paper submission of income tax self-assessment for tax year 2011/2012
2013
- Environment Agency to take on the next stage of the Climate Change Agreements (CCAs) package (from DECC).
2014
- 2014 to 2019 Prospective plan is to fit 50 million smart meters (for energy monitoring) into dwellings
2015
- Council tax revaluation was due this year in England but will not take place (nor in the life of the current Parliament (Coalition) (see Written Ministerial Statement - Hansard 3 December 2010 Column 91WS).
