Key Dates and Deadlines

Income Tax (including Class 4 NIC)
31 July 2007	2006/07 second payment on account
31 January 2008	2006/07 balancing payment, and 2007/08 first payment on account
31 July 2008	2007/08 second payment on account
31 January 2009	2007/08 balancing payment, and 2008/09 first payment on account
Capital Gains Tax
31 January 2008	2006/07 Capital Gains Tax
31 January 2009	2007/08 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.
For chargeable lifetime transfers between 1 October and 5 April, due date is six months after the end of the month in which the transfer was made.
Latest Filing/Issuing Deadlines -2006/07 PAYE Returns
19 May 2007	P14, P35, P38, and P38A and CIS36
31 May 2007	Issue P60s to employees
6 July 2007	P9D, P11D and P11Db - also issue copies to employees Form 42 (reporting of employment-related securities)
2006/07 Class 1A National Insurance on Relevant Benefits
19 July 2007	Payment due
2007 Tax Return
31 January 2008	Last filing date