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Key dates and deadlines

Filing and payment dates:

This is a summary of the key dates. Please also visit our complete Tax Calendar

Income tax (including Class 4 National Insurance)
31 July 2011	2010/11 second payment on account Further automatic 5% surcharge on any 2009/10 tax outstanding
31 January 2012	2010/11 balancing payment, and 2011/12 first payment on account
28 February 2012	Automatic 5% surcharge on any 2010/11 tax outstanding
31 July 2012	Further automatic 5% surcharge on any 2010/11 tax outstanding
Capital Gains Tax
31 January 2012	2010/11 Capital Gains Tax
31 January 2013	2011/12 Capital Gains Tax
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.
Corporation Tax
Small companies	9 months and one day after the end of the accounting period
Large companies	Four quarterly installments commencing six months and 13 days from the start of the accounting period with the balance nine months and one day after the end of the accounting period
Latest filing/issuing deadlines - 2010/11 PAYE returns
19 May 2011	P14, P35, P38, and P38A
31 May 2011	Issue P60s to employees
6 July 2011	P9D, P11D and P11D(b) - also issue copies to employees
2010/11 Class 1A National Insurance on relevant benefits
19 July 2011	Payment due
2011 Tax Return
31 October 2011	Last paper filing date
31 January 2012	Last online filing date

Main taxes

Vehicles

Savings

Other taxes

Giving, credits and benefits

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