5 April Deadlines
Using the ISA allowance for 2005/06
Electing to transfer married couple’s allowance from husband to wife
Contract back into the State Second Pension for 2005/06
Making disposals to use the 2005/06 CGT exemption
Making an AVC or FSAVC contribution for 2005/06
Taking a retirement annuity lump sum exceeding 25% of the pension fund
Claiming for CGT purposes that an asset became of negligible value or a loan to a trader became irrecoverable in 2003/04
Reclaiming Class 1 NICs mistakenly paid in 2004/05 on self employed earnings
Utilising unused RAP relief from 1999/00 onwards as it cannot be rolled over into the new post 5 April 2006 pension regime
An EIS company must file Form EIS1 for shares issued in 2003/04
