Tax Tables 2007/08

Key Dates and Deadlines


Income Tax (including Class 4 NIC)
31 July 2007 2006/07 second payment on account
31 January 2008 2006/07 balancing payment, and
2007/08 first payment on account
31 July 2008 2007/08 second payment on account
31 January 2009 2007/08 balancing payment, and
2008/09 first payment on account
Capital Gains Tax
31 January 2008 2006/07 Capital Gains Tax
31 January 2009 2007/08 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.
For chargeable lifetime transfers between 1 October and 5 April, due date is six months after the end of the month in which the transfer was made.
Latest Filing/Issuing Deadlines -2006/07 PAYE Returns
19 May 2007 P14, P35, P38, and P38A and CIS36
31 May 2007 Issue P60s to employees
6 July 2007 P9D, P11D and P11Db - also issue copies to employees
Form 42 (reporting of employment-related securities)
2006/07 Class 1A National Insurance on Relevant Benefits
19 July 2007 Payment due
2007 Tax Return
31 January 2008 Last filing date


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