Tax Rates 2004   Tax Rates 2004 Graphic
About This Guide Income Tax Capital Gains Tax Corporation Tax Main Capital Allowances Value Added Tax Inheritance Tax Vehicle Benefits Mileage Allowance National Insurance Contributions Key Dates And Deadlines Pension Premiums Profit Related Pay Charitable Giving Savings and Investments Some Useful Rates Stamp Taxes
Key Dates and Deadlines

Income Tax (including Class 4 NIC)
31 July 2004 2003/04 second payment on account
31 January 2005 2003/04 balancing payment, and
2004/05 first payment on account
31 July 2005 2004/05 second payment on account
31 January 2006 2004/05 balancing payment, and
2005/06 first payment on account
Capital Gains Tax
31 January 2005 2003/04 Capital Gains Tax
31 January 2006 2004/05 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 -2003/04 PAYE Returns
19 May 2004 P14, P35, P38, and P38A and CIS36
31 May 2004 Issue P60s to employees
6 July 2004 P9D, P11D and P11Db - also issue copies to employees
2003/04 Class 1A National Insurance on Relevant Benefits
19 July 2004 Payment due
2004 Tax Return
31 January 2005 Last filing date