Payment Dates |
Income Tax (including Class 4 NIC) |
31 July 2012 | 2011/12 second payment on account |
31 January 2013 | 2011/12 balancing payment, and
2012/13 first payment on account |
31 July 2013 | 2012/13 second payment on account |
31 January 2014 | 2012/13 balancing payment, and
2013/14 first payment on account |
Class 1A NICs |
19 July 2012 | 2011/12 payment due |
Capital Gains Tax |
31 January 2013 | 2011/12 Capital Gains Tax |
31 January 2014 | 2012/13 Capital Gains Tax |
Corporation Tax |
9 months and one day after the end of the accounting period |
Inheritance Tax |
6 months after the end of the month of death. |
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year. |
For chargeable lifetime transfers between 1 October and 5 April, due date is six months after the end of the month in which the transfer was made. |
Latest Filing/Issuing Deadlines - 2011/12 PAYE Returns |
19 May 2012 | P14, P35, P38 and P38A - file online. |
31 May 2012 | Issue P60s to employees. |
6 July 2012 | P9D, P11D and P11Db - also issue copies to employees
Form 42 (reporting of employment-related securities) |
2012 Self Assessment Tax Return (SATR) |
31 October 2012 | Last filing date - SATR Paper Version |
30 December 2012 | SATR Online if outstanding tax (less than £3,000) to be included in 2013-14 PAYE code |
31 January 2013 | Last filing date - SATR Online |