Key Dates and Deadlines

Payment Dates
Income Tax (including Class 4 NIC)
31 July 20122011/12 second payment on account
31 January 20132011/12 balancing payment, and
2012/13 first payment on account
31 July 20132012/13 second payment on account
31 January 20142012/13 balancing payment, and
2013/14 first payment on account
Class 1A NICs
19 July 20122011/12 payment due
Capital Gains Tax
31 January 20132011/12 Capital Gains Tax
31 January 20142012/13 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 – 2011/12 PAYE Returns
19 May 2012P14, P35, P38 and P38A – file online.
31 May 2012Issue P60s to employees.
6 July 2012P9D, P11D and P11Db – also issue copies to employees
Form 42 (reporting of employment-related securities)
2012 Self Assessment Tax Return (SATR)
31 October 2012Last filing date – SATR Paper Version
30 December 2012SATR Online if outstanding tax (less than £3,000) to be included in 2013-14 PAYE code
31 January 2013Last filing date – SATR Online