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Key Dates & Deadlines

Our Resource Centre provides a summary of some of the essential tax rates, dates and figures for 2012/13.

The Tax Rates Centre are for guidance only and professional advice should be obtained before acting on any information contained as no responsibility can be accepted for loss occasioned as a result of action taken or refrained from in consequence of its contents.

Payment Dates
Income Tax (including Class 4 NIC)
31 July 2012	2011/12 second payment on account
31 January 2013	2011/12 balancing payment, and 2012/13 first payment on account
31 July 2013	2012/13 second payment on account
31 January 2014	2012/13 balancing payment, and 2013/14 first payment on account
Class 1A NICs
19 July 2012	2011/12 payment due
Capital Gains Tax
31 January 2013	2011/12 Capital Gains Tax
31 January 2014	2012/13 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.
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 - 2011/12 PAYE Returns
19 May 2012	P14, P35, P38 and P38A - file online.
31 May 2012	Issue P60s to employees.
6 July 2012	P9D, P11D and P11Db - also issue copies to employees Form 42 (reporting of employment-related securities)
2012 Self Assessment Tax Return (SATR)
31 October 2012	Last filing date - SATR Paper Version
30 December 2012	SATR Online if outstanding tax (less than £3,000) to be included in 2013-14 PAYE code
31 January 2013	Last filing date - SATR Online