• 31 January in tax year and following 31 July.
• Balancing payment/repayment: 31 January following tax year.

Capital gains tax

31 January following tax year.

Inheritance tax

• Death: normally six months after month of death.
• Chargeable lifetime transfer 6 April-30 September: 30 April in following year.
• Chargeable lifetime transfer 1 October-5 April: 6 months after month of transfer.

• Nine months after end of accounting period for tax that does not have to be paid in quarterly instalments.
• Payment by instalments for large companies (profits over £1.5m).
  • Four instalments based on estimated tax liability.
  • First instalment due six months and 13 days after the start of the accounting period and normally every three months thereafter.