Chartered Certified Accountants London Aydan Smith.

Self Assesment

31 July 2012
Second interim payment of income tax due for 2011-12, where required.
Second 5% surcharge on unpaid 2010-11 tax.

31 October 2012
Deadline for submission of 2011-12 paper tax returns.

31 January 2013
Deadline for submission of 2011-12 tax returns where submitted online.
Taxpayer sends balancing payment required of 2011-12 liability to income tax
and capital gains tax.
First interim payment of income tax due for 2012-13, where required.

28 February 2013
5% surcharge on unpaid 2011-12 tax.

31 July 2013
Second interim payment of income tax due for 2012-13, where required.
Second 5% surcharge on unpaid 2011-12 tax.

31 October 2012
Deadline for submission of 2011-12 paper tax returns.

31 January 2014
Deadline for submission of 2012-13 tax returns where submitted online.

Inheritance Tax Payments

On death: 6 months after end of month of death.
Lifetime transfer 6 April – 30 Sept: 30 April in following year.
Lifetime transfer 1 Oct – 5 April: 6 months after end of month of transfer.

Corporation Tax Payments

Small companies: tax due 9 months and 1 day after end of accounting
period.
Large companies: tax due in quarterly instalments from 6 months and
13 days after start of accounting period.