Lower/basic rate liability usually settled before receipt
Untaxed sources, plus balance on employment and higher rates
on investment income (self assessment)
Payments on account for 2007/08 on 31.1.08 and 31.7.08 based
on 2006/2007 tax; balance due 31.1.2009 with first instalment for 2008/09.
Capital Gains Tax
31 January following the tax year.
Inheritance Tax
Normally 6 months after month of death.
Corporation Tax
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.