Tax Information Key Dates and Deadlines
Please select an option:
- Income Tax
- Corporation Tax
- Value Added Tax
- Vehicle Benefits
- NI Contributions
- Pension premiums
- Charitable giving
- Some useful rates
- Government tax spending
- Capital gains Tax
- Main capital Allowances
- Inheritance Tax
- Mileage Allowances
- Key dates and deadlines
- Profit related pay
- Savings and investments
- Stamp Duties
Income Tax (including Class 4 NIC)
| 31 July 2003 | 2002/03 second payment on account |
|---|---|
| 31 January 2004 | 2002/03 balancing payment, and 2003/04 first payment on account |
| 31 July 2004 | 2003/04 second payment on account |
| 31 January 2005 | 2003/04 balancing payment, and 2004/05 first payment on account |
Capital Gains Tax
| 31 January 2004 | 2002/03 Capital Gains Tax |
|---|---|
| 31 January 2005 | 2003/04 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.
Latest Filing/Issuing Deadlines — 2002/03 PAYE Returns
| 19 May 2003 | P14, P35, P38, and P38A and C1S36 |
|---|---|
| 31 May 2003 | Issue P60s to employees |
| 6 July 2003 | P9D, P11D and P11Db - also issue copies to employees |
2002/03 Class 1A National Insurance on Relevant Benefits
| 19 July 2003 | Payment due |
|---|
2003 Tax Return
| 31 January 2004 | Last filing date |
|---|