KEY DATES AND DEADLINES

Key Dates and DeadLines

Income Tax (including Class 4 NIC)
31 July 2005	2004/05 second payment on account
31 January 2006	2004/05 balancing payment, and 2005/06 first payment on account
31 July 2006	2005/06 second payment on account
31 January 2007	2005/06 balancing payment, and 2006/07 first payment on account
Capital Gains Tax
31 January 2006	2004/05 Capital Gains Tax
31 January 2007	2005/06 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 -2004/05 PAYE Returns
19 May 2005	P14, P35, P38, and P38A and CIS36
31 May 2005	Issue P60s to employees
6 July 2005	P9D, P11D and P11Db - also issue copies to employees
2004/05 Class 1A National Insurance on Relevant Benefits
19 July 2005	Payment due
2005 Tax Return
31 January 2006	Last filing date