Budget Report 2004/05 Budget Report 2004/05 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
Charitable Giving
Savings and Investments
Some Useful Rates
Stamp Taxes

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