Key Tax Dates and Deadlines

Income Tax and Class 4 NIC
31 July 2007	2006/07 2nd payment on account
31 January 2008	2006/07 balancing payment, and 2007/08 1st payment on account
31 July 2008	2007/08 2nd payment on account
31 January 2009	2007/08 balancing payment, and 2008/09 1st payment on account
2007 Tax Return
31 January 2008	Filing deadline
Capital Gains Tax
31 January 2008	2006/07 CGT payment due
31 January 2009	2007/08 CGT payment due
Corporation Tax
Payment due 9 months and one day after the end of the accounting period. Accounts longer than 12 months are divided into two periods.
Inheritance Tax
Payment due 6 months after the end of the month of death or chargeable transfer.
For chargeable lifetime transfers between 6 April and 30 September, payment is due by 30 April in the following tax year.
2006/07 PAYE Returns - Filing Deadlines
19 May 2007	P35, P14, P38, and P38A and CIS36
31 May 2007	P60s to employees
6 July 2007	P9D, P11D and P11Db - and give copies to employees
19 July 2007	Payment of Class 1A National Insurance on Benefits due