Dates Tax Due

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 based on 2015/2016 tax
Balance of 2015/2016 tax due 31 January 2017
Dividends and most interest 10% withheld on payment.
Higher rate due 31 January 2017 for 2015/2016
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