| Income Tax |
|
| Employment |
Most tax paid under PAYE |
| Interest, dividends |
Lower/basic rate liability usually settled before receipt |
Untaxed sources, plus balance on employment
and higher rates on
investment income (self assessment) |
Payments on account for 2012/13 on 31.1.13 and 31.7.13 based on 2011/12 tax; balance due 31.1.14 with first instalment for 2013/14. |
| Capital Gains Tax |
31 January following the tax year with self-assessment income tax. |
| Inheritance Tax |
Normally 6 months after month of death. |
| Corporation Tax |
Large companies pay by instalments starting 6 1/2 months through the accounting period; small/medium companies pay 9 months and 1 day after end of period. |
