| Income Tax (including Class 4 NIC) |
| 31 July 2005 |
2004/05 second payment on account |
| 31 January 2006 |
2004/05 balancing payment, and
2005/06 first payment on account |
| 31 July 2006 |
2005/06 second payment on account |
| 31 January 2007 |
2005/06 balancing payment, and
2006/07 first payment on account |
| Capital Gains Tax |
| 31 January 2006 |
2004/05 Capital Gains Tax |
| 31 January 2007 |
2005/06 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
-2004/05 PAYE Returns |
| 19 May 2005 |
P14, P35, P38, and P38A and CIS36 |
| 31 May 2005 |
Issue P60s to employees |
| 6 July 2005 |
P9D, P11D and P11Db - also issue copies to
employees |
| 2004/05 Class 1A National Insurance
on Relevant Benefits |
| 19 July 2005 |
Payment due |
| 2005 Tax Return |
| 31 January 2006 |
Last filing date |
