Key Dates and Deadlines
Income Tax (including Class 4 NIC)
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31 July 2002
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2001/02 second payment on account
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| 31 January 2003 |
2001/02 balancing payment, and
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2002/03 first payment on account
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31 July 2003
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2002/03 second payment on account
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31 January 2004
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2002/03 balancing payment, and
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2003/04 first payment on account
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Capital Gains Tax
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31 January 2003
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2001/02 Capital Gains Tax
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31 January 2004
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2002/03 Capital Gains Tax
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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 -2001/02 PAYE Returns
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19 May 2002
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P14, P35, P38, and P38A and C1S36 |
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31 May 2002
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Issue P60s to employees |
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6 July 2002
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P9D, P11D and P11Db - also issue copies to employees
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2001/02 Class 1A National Insurance on Relevant Benefits
2002 Tax Return
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31 January 2003
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Last filing date
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