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Key dates and deadlines

Filing and payment dates:

This is a summary of the key dates. Please also visit our complete Tax Calendar

Income tax (including Class 4 National Insurance)
31 July 2010	2009/10 second payment on account Further automatic 5% surcharge on any 2008/09 tax outstanding
31 October 2010	Last filing date for paper 2010 return
31 January 2011	2009/10 balancing payment, and 2010/11 first payment on account Last filing date for online 2010 return
28 February 2011	Automatic 5% surcharge on any 2009/10 tax outstanding
31 July 2011	2010/11 second payment on account Further automatic 5% surcharge on any 2009/10 tax outstanding
31 January 2012	2010/11 balancing payment, and 2011/12 first payment on account
28 February 2012	Automatic 5% surcharge on any 2010/11 tax outstanding
31 July 2012	Further automatic 5% surcharge on any 2010/11 tax outstanding
Capital Gains Tax
31 January 2011	2009/10 Capital Gains Tax
31 January 2012	2010/11 Capital Gains Tax
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.
Corporation Tax
Small companies	9 months and one day after the end of the accounting period
Large companies	Four quarterly installments commencing six months and 13 days from the start of the accounting period with the balance nine months and one day after the end of the accounting period
Latest filing/issuing deadlines - 2009/10 PAYE returns
19 May 2010	P14, P35, P38, and P38A
31 May 2010	Issue P60s to employees
6 July 2010	P9D, P11D and P11D(b) - also issue copies to employees
2009/10 Class 1A National Insurance on relevant benefits
19 July 2010	Payment due
2010 Tax Return
31 October 2010	Last paper filing date
31 January 2011	Last online filing date

Key dates and deadlines

Filing and payment dates:

Main taxes

Vehicles

Savings

Other taxes

Giving, credits and benefits