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Key dates and deadlines
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 July 2010 | 2009/10 second payment on account Further automatic 5% surcharge on any 2008/09 tax outstanding |
| 31 October 2010 | Last filing date for paper 2010 return |
| 31 January 2011 | 2009/10 balancing payment, and 2010/11 first payment on account Last filing date for online 2010 return |
| 28 February 2011 | Automatic 5% surcharge on any 2009/10 tax outstanding |
| 31 July 2011 | 2010/11 second payment on account Further automatic 5% surcharge on any 2009/10 tax outstanding |
| 31 January 2012 | 2010/11 balancing payment, and 2011/12 first payment on account |
| 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 2011 | 2009/10 Capital Gains Tax |
| 31 January 2012 | 2010/11 Capital Gains Tax |
| Inheritance Tax | |
| 6 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 | 9 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 - 2009/10 PAYE returns | |
| 19 May 2010 | P14, P35, P38, and P38A |
| 31 May 2010 | Issue P60s to employees |
| 6 July 2010 | P9D, P11D and P11D(b) - also issue copies to employees |
| 2009/10 Class 1A National Insurance on relevant benefits | |
| 19 July 2010 | Payment due |
| 2010 Tax Return | |
| 31 October 2010 | Last paper filing date |
| 31 January 2011 | Last online filing date |
Main taxes
- Key dates and deadlines
- Income tax
- Corporation tax
- Inheritance tax
- Capital gains tax
- Value added tax
- National insurance contributions
- Residential property letting
- Main capital allowances
- Business deductions
- Penalties for late returns
- Trusts and settlements
- Non domiciled individuals
