Key Dates & Deadlines

Payment Dates
Income Tax (including Class 4 NIC)
31 July 2014 2013/14 second payment on account
31 January 2015 2013/14 balancing payment, and
2014/15 first payment on account
31 July 2015 2014/15 second payment on account
31 January 2016 2014/15 balancing payment, and
2015/16 first payment on account
Class 1A NICs
19 July 2014 2013/14 payment due
Capital Gains Tax
31 January 2015 2013/14 Capital Gains Tax
31 January 2016 2014/15 Capital Gains Tax
Corporation Tax
9 months and one day after the end of the accounting period
Inheritance Tax
6 months after the end of the month of death.
For chargeable lifetime transfers, due date is six months after the end of the month in which the transfer was made.
Latest Filing/Issuing Deadlines – 2013/14 PAYE Returns
31 May 2014 Issue P60s to employees.
6 July 2014 P9D, P11D and P11Db – also issue copies to employees
Form 42 (reporting of employment-related securities)
2014 Self Assessment Tax Return (SATR)
31 October 2014 Last filing date – SATR Paper Version
30 December 2014 SATR Online if outstanding tax (less than £3,000) to be included in 2015-16 PAYE code
31 January 2015 Last filing date – SATR Online

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