later of 12 months after en of month of transfer an 3 months after person
becomes liable to tax.
Transfers on eath:
later of 12 months after en of month of eath or 3 months after personal
representatives first act or believe an account is require .
Potentially exempt transfers that have become chargeable:
12 months after en of month of eath of transferor.
Corporation Tax
All companies:
12 months after en 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 day following end of tax year§.
Forms P60 to employees:
30 day following end of tax year¶.
Forms P9D/P11D to H 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.
* If notice given after 31 July following end of year of assessment but before
1 November, 3 months from issue of notice.
† If notice given after 31 July following end of year of assessment but
before 1 November, 31 January following end of year of assessment.
‡ 7 day extension may apply where payments made by electronic means.
§ Penalties apply automatically.
¶ For employees in that employment at 5 April in tax year.
Business Advice 