Main Due Dates for Tax Payment

Income Tax and Capital Gains Tax – Self-assessment
31 January in tax year:	Normally 50% of previous year's income tax, less tax deducted at source
Following 31 July	Normally 50% of previous year's income tax, less tax deducted at source
Following 31 January:	Balance of income tax and all CGT

Inheritance Tax

On death:

Normally 6 months after month of death

Lifetime transfer 6 April-30 September:

30 April in following year

Lifetime transfer 1 October-5 April:

6 months after month of transfer

Corporation Tax

Self-assessment: 9 months after end of accounting period

Payable by instalments where profits are £1.5m or over. Normally payable in 7th, 10th, 13th and 16th months after start of accounting period

Growing companies: no instalments where profits are £10m or less and the company was not a large company for the previous year

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Tax Tables