Deadlines

Income Tax and Class 4 NIC

31 July 2011

2010/11 2nd Payment on Account

31 January 2012

2010/11 Balancing Payment, and
2011/12 1st Payment on Account



2011 Tax Return

31 January 2011

Filing Deadline



Capital Gains Tax

31 January 2012

2010/11 CGT Payment due

31 January 2013

2011/12 CGT Payment due



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.



Inheritance Tax

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

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



2010/11 PAYE Returns - Filing Deadlines

19 May 2011

P14, P35, P38, and P38A and CIS36

31 May 2011

P60s to employees

6 July 2011

P9D, P11D and P11Db - and give copies to employees

19 July 2011

Payment of Class 1A National Insurance on Benefits due



Capital Gains Tax
All Accounts to be filed within 9 months of Year End.