Key Tax Dates

Income Tax and Class 4 NIC

• 31 July 2010 - 2009/10 2nd payment on account
• 31 Jan 2011 - 2009/10 balancing payment and 2010/11 1st payment on account
• 31 July 2011 - 2010/11 2nd payment on account
• 31 Jan 2012 - 2010/11 balancing payment and 2011/12 1st payment on account

 

Tax Return

• 31 October 2010 - Filing deadline for 2010 paper return
• 31 January 2011 - Filing deadline for 2010 online return

 

Capital Gains Tax

• 31 January 2011 - 2009/10 CGT payment due
• 31 January 2012 - 2010/11 CGT payment due

 

Inheritance Tax

Payment due 6 months after the end of the month of death or chargeable transfer.

For chargeable lifetime transfers from 6 April to 30 September, payment is due by 30 April in the following tax year.

Corporation Tax

Payment due 9 months and one day after the end of the accounting period. Accounts longer than 12 months are divided into two periods.

 

2009/10 PAYE Return Deadlines

• 19 May 2010 - P35, P14, P38, P38A and CIS36
• 31 May 2010 - P60s to employees
• 6 July 2010 - P11D, P11Db and P9D - and give copies to employees
• 19 July 2010 - Payment of Class 1A National Insurance on benefits due or 22nd July 2010 for electronic payments