| self assessment tax return |
31 January following end of
year of assessment* |
Inheritance tax |
| chargeable lifetime transfer |
later of 12 months after end of
month of transfer and 3
months after person becomes
liable to tax |
| transfers on death |
later of 12 months after end of
month of death or 3 months
after personal representatives
first act or believe an account is
required |
| potentially exempt transfers |
12 months after end of month
of death of transferor |
Corporation tax |
| all companies |
12 months after end of
accounting period |
Value added tax |
1 month† after end of return period, or 2 months for annual returns |
Stamp duty land tax |
30 days from effective date of land transaction |
Employment taxes |
| forms P35 and P14 to HM Revenue & Customs§ |
19 May following end of tax year |
| forms P60 to employees‡ |
30 May following end of tax year |
| forms P9D/P11D to HM Revenue & Customs and copies to employees |
6 July following end of tax year |
| return of class 1A NICs§ |
6 July following end of tax year |
| employment related securities form 42 |
6 July following end of tax year |
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Business Advice 