Earliest due dates for payment of tax

Income Tax

Employment

Most tax paid under PAYE

Interest, dividends

Lower/basic rate liability usually settled before receipt.

Untaxed sources, plus balance on employment, and higher rates on investment income (self assessment).

Capital Gains Tax

31 January following the end of the tax year.

Inheritance Tax

Normally 6 months after month of death.

Corporation Tax

Large companies pay by instalments starting 6 months through the period.
Small/medium companies: 9 months and a day after end of period.