Income Tax (including Class 4 NIC)

31 July 2007

2006/07 second payment on account

31 January 2008

2006/07 balancing payment, and
2007/08 first payment on account

31 July 2008

2007/08 second payment on account

31 January 2009

2007/08 balancing payment, and
2008/09 first payment on account

Capital Gains Tax

31 January 2008

2006/07 Capital Gains Tax

31 January 2009

2007/08 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 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 -2006/07 PAYE Returns

19 May 2007

P14, P35, P38, and P38A and CIS36

31 May 2007

Issue P60s to employees

6 July 2007

P9D, P11D and P11Db - also issue copies to employees
Form 42 (reporting of employment-related securities)

2006/07 Class 1A National Insurance on Relevant Benefits

19 July 2007

Payment due

2007 Tax Return

31 January 2008

Last filing date