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Key dates and deadlines

Income tax (including Class 4 National Insurance)
31 July 2013	2012/13 second payment on account Further automatic 5% surcharge on any 2011/12 tax outstanding
31 January 2014	Automatic 5% surcharge on any 2012/13 tax outstanding 2013/14 first payment on account
28 February 2014	Automatic 5% surcharge on any 2012/13 tax outstanding
Capital Gains Tax
31 January 2014	2012/13 capital gains tax
Inheritance Tax
Six 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.
Corporation Tax
Small companies	Nine months and one day after the end of the accounting period
Large companies	Four quarterly instalments commencing six months and 13 days from the start of the accounting period with the balance nine months and one day after the end of the accounting period
Latest filing/issuing deadlines - 2012/13 PAYE returns
19 May 2013	P14, P35, P38, and P38A
31 May 2013	Issue P60s to employees
6 July 2013	P9D, P11D and P11D(b) - also issue copies to employees
2012/13 Class 1A National Insurance on relevant benefits
19 July 2013	Payment due
2013 Tax Return
31 October 2013	Last paper filing date
31 January 2014	Last online filing date