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 |
| 9 months and one day 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. |
