TAX DUE DATES

Taxable income

Normal due date

Income from self-employment - due in two equal payments on account, with a third balancing payment (or repayment) due when the tax liability has been assessed

1st payment: 31 January in the tax year 2nd payment: 31 July following the end of the tax year Final payment: 31 January following the end of the tax year

Rental income

31 January following the end of the tax year

Investment income received gross

31 January following the end of the tax year

Investment income received after basic rate tax deducted but where tax at higher rate is due - due in two equal payments on account, with a third balancing payment (or repayment) due when the tax liability has been assessed

1st payment: 31 January in the tax year 2nd payment: 31 July following the end of the tax year Final payment: 31 January following the end of the tax year

Capital gains

31 January following the end of the tax year

Income from employment, pensions, benefits in kind, where not enough tax has been deducted under PAYE

<H3 class="">Special rules apply - this tax is payable within 14 days of the collector issuing a demand, which usually occurs about a month after the assessment if no appeal is made. Exceptionally, if PAYE cannot be operated because the employer lives overseas or is otherwise exempt, for example, works for an embassy, tax is payable in four instalments each year.</H3>