| Interest, dividends |
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 2004/05 on 31.1.05 and 31.7.05 based on 2003/2004 tax; balance due 31.1.2006 with first installment for 2005/06. |
| 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. |