Due dates for payment of tax

This information has been updated for the 2012/13 tax year.

Income Tax and Class 4 NIC 2012/13
1st payment on account	31 January 2013
2nd payment on acount	31 July 2013
Balancing payment	31 January 2014

Capital Gains Tax	31 January following the tax year.

Inheritance Tax	Normally 6 months after month of death.

Corporation Tax	Large companies pay by instalments starting 6 ¹/₂months through the accounting period; small/medium companies pay 9 months and 1 day after end of period.

You are advised to consult us before acting on any information contained herein.