Key Dates and Deadlines
Income Tax (including Class 4 NIC)
31 July 2001 |
2000/01 second payment on account |
| |
|
| 31 January 2002 |
2000/01 balancing payment, and |
|
2001/02 first payment on account |
| |
|
31 July 2002 |
2001/02 second payment on account |
| |
|
31 January 2003 |
2001/02 balancing payment, and |
|
2002/03 first payment on account |
Capital Gains Tax
31 January 2002 |
2000/01 Capital Gains Tax |
| |
|
31 January 2003 |
2001/02 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 or chargeable transfer.
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year.
Latest Filing/Issuing Deadlines -2000/01 PAYE Returns
19 May 2001 |
P14, P35, P38, and P38A and C1S36 |
31 May 2001 |
Issue P60s to employees |
6 July 2001 |
P9D and P11D - also issue copies to employees |
2000/01 Class 1A National Insurance on Relevant Benefits
2001 Tax Return
30 September 2001 |
Deadline for filing your Return if you want the Revenue to calculate your tax liability and/or for underpayments of less than £2,000 to be collected via your 2002/03 PAYE code (employees). |
31 January 2002 |
Tax Return filing deadline |
|
