Income Tax (including Class 4 NIC)

31 July 2002: 2001/02 second payment on account

31 January 2003: 2001/02 balancing payment, and 2002/03 first payment on account

31 July 2003: 2002/03 second payment on account

31 January 2004: 2002/03 balancing payment, and 2003/04 first payment on account

Capital Gains Tax

31 January 2003: 2001/02 Capital Gains Tax

31 January 2004: 2002/03 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.

Latest Filing/Issuing Deadlines -2001/02 PAYE Returns

19 May 2002: P14, P35, P38, and P38A and C1S36

31 May 2002: Issue P60s to employees

6 July 2002: P9D, P11D and P11Db - also issue copies to employees

2001/02 Class 1A National Insurance on Relevant Benefits

19 July 2002: Payment due

2002 Tax Return

31 January 2003: Last filing date