Dates and Deadlines

View the most recent Key Dates and Deadlines information.

Income Tax and Class 4 NIC 2018/192017/18
1st payment on account (31 January)20192018
2nd payment on account (31 July) 20192018
Balancing payment (31 January) 20192019
Inheritance tax on death Normally 6 months after the end of the month in which death occurs
Lifetime transfer 6 April - 30 September 30 April in following year
Lifetime transfer 1 October - 5 April 6 months after month of transfer
  • Normally 50% of previous year’s income tax (less tax deducted at source) and class 4 NIC
  • Balance of income tax, class 2 and class 4 NIV and all CGT

Corporation Tax

Corporation Tax 
Small and medium companies9 months and 1 day after the end of the accounting period
Large companiesPayable by instalments where profits are £1.5m or over. Normally payable in 7th, 10th, 13th and 16th months after start of accounting period.
Growing companiesNo instalments where profits are £10m or less and the company was not a large company for the previous year.
  • Don’t hesitate to ask

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