|
Payment Dates |
|
Income Tax (including Class 4 NIC) |
|
31 July 2013 |
2012/13 second payment on account |
|
31 January 2014 |
2012/13 balancing payment, and
2013/14 first payment on account |
|
31 July 2014 |
2013/14 second payment on account |
|
31 January 2015 |
2013/14 balancing payment, and
2014/15 first payment on account |
|
Class 1A NICs |
|
19 July 2013 |
2012/13 payment due |
|
Capital Gains Tax |
|
31 January 2014 |
2012/13 Capital Gains Tax |
|
31 January 2015 |
2013/14 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 - 2012/13 PAYE Returns |
|
19 May 2013 |
P14, P35, P38 and P38A - file online. |
|
31 May 2013 |
Issue P60s to employees. |
|
6 July 2013 |
P9D, P11D and P11Db - also issue copies to employees
Form 42 (reporting of employment-related securities) |
|
2012 Self Assessment Tax Return (SATR) |
|
31 October 2013 |
Last filing date - SATR Paper Version |
|
30 December 2013 |
SATR Online if outstanding tax (less than £3,000) to be included in 2014-15 PAYE code |
|
31 January 2014 |
Last filing date - SATR Online |
