Earliest due dates for payment of tax
|Earliest due dates for payment of tax|
|Employments||Under PAYE – withheld on payment.
Balance – 31 January following end of tax year, or added to PAYE in later year.
|All income received without tax deduction (trades, professions, rents and untaxed interest)||Payments on account on 31 January and 31 July|
|Dividends and most interest||10% withheld on payment.
Higher rate due 31 January
|Capital Gains Tax – 31 January following the end of the tax year
Inheritance Tax – normally 6 months after month of death
Corporation Tax – normally 9 months after end of accounting period