Main Due Dates For Tax Payment |
| Income Tax and Capital Gains Tax –
Self-Assessment |
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 |
| 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
accounting period. |
- Payable by instalments where
profits are £1.5m or over. Normally payable in 7th, 10th, 13th, 16th
months after the start of the accounting period.
|
- Growing companies: no
instalments where profits are £10m or less and the company was small or
medium-sized for the previous year.
|
|
| © Copyright March 2004 subject to the Finance Act 2004
|
|
+ Basic State Pension
+ Capital
Gains Tax
+ Car Benefit
+
Car Fuel
+ Child Trust Fund
+ Corporation Tax
+ Employee Share
Schemes
+ Income Tax Rates
+ ISAs
+ Inheritance Tax
+ Main Capital Allowances
+
Main Tax Due Dates
+ Main Income Tax
Reliefs
+ National Insurance
+ Personal Pensions
+ Stamp
Duty
+ Tax Free Mileage
+ Value Added Tax
+
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