Key Dates and Deadlines
| Payment Dates |
| Income Tax (including Class 4 NIC) |
| 31 July 2010 |
2009/10 second payment on account |
| 31 January 2011 |
2009/10 balancing payment, and 2010/11 first payment on account |
| 31 July 2011 |
2010/11 second payment on account |
| 31 January 2012 |
2010/11 balancing payment, and 2011/12 first payment on account |
| Class 1A NICs |
| 19 July 2010 |
2009/10 payment due |
| Capital Gains Tax |
| 31 January 2011 |
2009/10 Capital Gains Tax |
| 31 January 2012 |
2010/11 Capital Gains Tax |
| Corporation Tax |
| 9 months and one day after the end of the accounting period (or by quarterly instalments if large company) |
| 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. |
| For chargeable lifetime transfers between 1 October and 5 April, due date is six months after the end of the month in which the transfer was made. |
| Latest Filing/Issuing Deadlines -2009/10 PAYE Returns |
| 6 July 2010 |
P9D, P11D and P11Db - also issue copies to employees
Form 42 (reporting of employment-related securities) |
| 2010 Self Assessment Tax Return (SATR) |
| 31 October 2010 |
Last filing date - paper returns (SATR Paper Version) |
| 30 December 2010 |
SATR Online if outstanding tax (less than £2,000) to be included in 2011/12 PAYE code |
| 31 January 2011 |
Last filing date - online returns (SATR Online) | |
