Earliest due dates for payment of Tax
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Income Tax
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Employment
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Most tax paid under PAYE
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Interest, dividends
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Lower/basic rate liability usually settled before receipt
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Untaxed sources, plus balance on employment and higher rates on investment income (self assessment)
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Payments on account for 2011/12 on 31.1.12 and 31.7.12 based on 2010/11 tax; balance due 31.1.13 with first instalment for 2012/13
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Capital Gains Tax
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31 January following the tax year
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Inheritance Tax
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Normally 6 months after month of death
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Corporation Tax
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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
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