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

    SBL are here to help. With accountancy advice and tax planning experts on hand to guide you and your business on the pathway to success! You can call us on 020 7580 6822, or email us on info@sblaccoutants.com or if you’d prefer you can complete our Free Online Enquiry Form and one of the team will be in touch shortly.

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