| Payment Dates |
| Income Tax (including Class 4 NIC) |
| 31 July 2012 |
2011/12 second payment on account |
| 31 January 2013 |
2011/12 balancing payment, and 2012/13 first payment on account |
| 31 July 2013 |
2012/13 second payment on account |
| 31 January 2014 |
2012/13 balancing payment, and 2013/14 first payment on account |
| Class 1A NICs |
| 19 July 2012 |
2011/12 payment due |
| Capital Gains Tax |
| 31 January 2013 |
2011/12 Capital Gains Tax |
| 31 January 2014 |
2012/13 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. |
| 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 -2011/12 PAYE Returns |
| 19 May 2012 |
P14, P35, P38 and P38A – file online |
| 31 May 2012 |
Issue P60s to employees |
| 6 July 2012 |
P9D, P11D and P11Db – also issue copies to employees
Form 42 (reporting of employment-related securities) |
| 2012 Self Assessment Tax Return (SATR) |
| 31 October 2012 |
Last filing date – paper returns (SATR Paper Version) |
| 30 December 2012 |
SATR Online if outstanding tax (less than £3,000) to be included in 2013/14 PAYE code |
| 31 January 2013 |
Last filing date – online returns (SATR Online) |
