Key dates and deadlines
Additional Info
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 January 2012 |
2010/11 balancing payment, and |
| 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 2013 | 2011/12 Capital Gains Tax |
| 31 January 2014 | 2012/13 Capital Gains Tax |
| Inheritance Tax | |
| Six 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 | Nine 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 - 2011/12 PAYE returns | |
| 19 May 2012 | P14, P35, P38, and P38A |
| 31 May 2012 | Issue P60s to employees |
| 6 July 2012 | P9D, P11D and P11D(b) - also issue copies to employees |
| 2011/12 Class 1A National Insurance on relevant benefits | |
| 19 July 2012 | Payment due |
| 2011 Tax Return | |
| 31 October 2011 | Last paper filing date |
| 31 January 2012 | Last online filing date |
