Earliest due dates for payment of tax


Income Tax  
Employment Most tax paid under PAYE
Interest, dividends Lower/basic rate liability usually settled before receipt
Untaxed sources, plus balance on employment and higher rates on investment income (self assessment) Payments on account for 2008/09 on 31.1.09 and 31.7.09 based on 2007/08 tax; balance due 31.1.10 with first instalment for 2009/10.
Capital Gains Tax 31 January following the tax year.
Inheritance Tax Normally 6 months after month of death.
Corporation Tax Large companies pay by instalments starting 6 1/2 months through the accounting period; small/medium companies pay 9 months and 1 day after end of period.