Main Due Dates For Tax Payment
Income Tax and Capital Gains Tax – Self-Assessment
© Copyright 22 June 2010, subject to final legislation. For information only. Always seek professional advice before acting.
31 Jan in tax year Following 31 July Normally 50% of previous year's income tax, less tax deducted at source
Following 31 Jan Balance of income tax and all CGT

 

Inheritance Tax
 
© Copyright 22 June 2010, subject to final legislation. For information only. Always seek professional advice before acting.
On death: Normally 6 months after month of death
Lifetime transfer 6 April-30 September: 30 April in following year
Lifetime transfer 1 October-5 April: 6 months after month of transfer

 

Corporation Tax
Self-Assessment: 9 months after end of accounting period
© Copyright 22 June 2010, subject to final legislation. For information only. Always seek professional advice before acting.
• Payable by instalments where profits are £1.5m or over. Normally payable in 7th, 10th, 13th and 16th months after start of accounting period

• Growing companies: no instalments where profits are £10m or less and the company was not a large company for the previous year