Key tax deadlines
Income Tax and Class 4 NIC
31 Jan 2012 – balancing payment for 2010/11 and 1st payment on account for 2011/12
31 July 2012 – 2nd payment on account for 2011/12
31 Jan 2013 – balancing payment for 2011/12 and 1st payment on account for 2012/13
31 July 2013 – 2nd payment on account for 2012/13
Tax Return
31 January 2012 – Filing deadline for 2011 online return
31 October 2012 – Filing deadline for 2012 paper return
31 January 2013 – Filing deadline for 2012 online return
Capital Gains Tax
31 January 2012 – CGT payment due for 2010/11
31 January 2013 – CGT payment due for 2011/12
Inheritance Tax
Payment due 6 months after the end of the month of death or chargeable transfer.
For chargeable lifetime transfers from 6 April to 30 September, payment is due by 30 April in the following tax year.
Corporation Tax
Payments are due 9 months and one day after the end of the accounting period. Accounts longer than 12 months are divided into two periods.
2011/12 PAYE Return Deadlines
19 May 2012 – P35, P14, P38, P38A and CIS36
31 May 2012 – P60s to employees
6 July 2012 – P11D, P11Db and P9D – and give copies to employees
19 July 2012 – Payment of Class 1A National Insurance on benefits due or 22nd July 2012 for electronic payments.