People 1Building 1People 2Building 2 Main Due Dates for Tax Payment
Dot Stroke
Home
Dot Stroke
Latest News
Dot Stroke
UK Tax Guide
Dot Stroke
UK Services
Dot Stroke
US to UK
Dot Stroke
Contact Us

Links
Inland Revenue
VAT Office
DTI
Tax is due on the following dates:

Income tax

Interim payments (normally half the previous year's income tax liability):
  • 31 January in tax year and following 31 July.
  • Balancing payment/repayment: 31 January following tax year.
Capital gains tax

31 January following tax year.

Inheritance tax
  • Death: normally six months after month of death.
  • Chargeable lifetime transfer 6 April-30 September: 30 April in following year.
  • Chargeable lifetime transfer 1 October-5 April: 6 months after month of transfer.
Corporation tax
  • Nine months after end of accounting period for tax that does not have to be paid in quarterly instalments.
  • Payment by instalments for large companies (profits over £1.5m).
    • Payable over four instalments based on estimated tax liability.
    • First instalment due six months and 13 days after the start of the accounting period and normally every three months thereafter.
    • Phased in over four years starting in 1999.
    • For accounting periods ending between 1 July 2001 and 30 June 2002, 88% of CT liability payable by instalments; 100% for accounting periods ending after 30 June 2002.

Copyright © 2005 The GKP Partnership 
Tel: +44 (0) 208 998 3456    Fax: +44 (0) 208 998  1612  
  EALING at Burbage Hse, 44 Mountfield Rd, Ealing W5 2NQ
  TWICKENHAM at Mydhas House, 234 Nelson Rd, Twickenham, London TW27BW