Key Dates and Deadlines
Payment Dates | |
---|---|
Income Tax (including Class 4 NIC) | |
31 July 2010 | 2009/10 second payment on account |
31 January 2011 | 2009/10 balancing payment, and 2009/10 first payment on account |
31 July 2011 | 2010/11 second payment on account |
31 January 2012 | 2010/11 balancing payment, and 2011/12 first payment on account |
Class 1A NICs | |
19 July 2010 | 2009/10 payment due |
Capital Gains Tax | |
31 January 2011 | 2009/10 Capital Gains Tax |
31 January 2012 | 2010/11 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 or chargeable transfer. | |
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 - 2009/10 PAYE Returns | |
6 July 2010 | P9D, P11D and P11Db - also issue copies to employees Form 42 (reporting of employment-related securities) |
2010 Self Assessment Tax Return (SATR) | |
31 October 2010 | Last filing date - SATR Paper Version |
30 December 2010 | SATR Online if outstanding tax (less than £2,000) to be included in 2011-12 PAYE code |
31 January 2011 | Last filing date - SATR Online |