Self Assesment

31 July 2019
Second interim payment of income tax due for 2018-19, where required.
Second 5% surcharge on unpaid 2017-18 tax.

31 October 2019
Deadline for submission of 2018-19 paper tax returns.

31 January 2020
Deadline for submission of 2018-19 tax returns where submitted online.
Taxpayer sends balancing payment required of 2018-19 liability to income tax
and capital gains tax.
First interim payment of income tax due for 2019-20, where required.

28 February 2020
5% surcharge on unpaid 2018-19 tax.

31 July 2020
Second interim payment of income tax due for 2020-21, where required.
Second 5% surcharge on unpaid 2019-20 tax.

31 October 2020
Deadline for submission of 2019-20 paper tax returns.

31 January 2021
Deadline for submission of 2019-20 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.