1

Income tax or capital gains tax

Amount payable under section 59B(3) or (4) of TMA 1970

The date falling 30 days after the date specified in section 59B(3) or (4) of TMA 1970 as the date by which the amount must be paid

F91A

Income tax or capital gains tax

Amount payable under section 59BA(4) or (5) of TMA 1970

The date falling 30 days after the date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid.

2

Income tax

Amount payable under PAYE regulations F2...

The date determined by or under PAYE regulations as the date by which the amount must be paid

3

Income tax

Amount shown in return under section 254(1) of FA 2004

The date falling 30 days after the date specified in section 254(5) of FA 2004 as the date by which the amount must be paid

F33A

Income tax

Amount payable under regulations under section 244L(2)(a) of FA 2004

The date falling 30 days after the due date determined by or under the regulations

F43B

Capital gains tax

Amount payable under paragraph 6 of Schedule 2 to FA 2019 where not included in a return under section 8 or 8A of TMA 1970

The date falling 30 days after 31 January in the tax year following the one in which the disposal was made

F123C

Capital gains tax

Amount payable under a CGT exit charge payment plan entered into in accordance with Schedule 3ZAA to TMA 1970

4

Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme)

Amount payable under section 62 of FA 2004 (except an amount falling within item 17, 23 or 24)

The date determined by or under regulations under F8section 71 of FA 2004 as the date by which the amount must be paid

F74A

Apprenticeship levy

Amount payable under regulations under section 105 of FA 2016

The date determined by or under regulations under section 105 of FA 2016

5

Corporation tax

Amount shown in company tax return under paragraph 3 of Schedule 18 to FA 1998

The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)

6

Corporation tax

Amount payable under regulations under section 59E of TMA 1970 (except an amount falling within item 17, 23 or 24)

The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)

F136ZZA

Corporation tax

Amount payable under section 357YQ of CTA 2010

The end of the period within which, in accordance with section 357YQ(5), the amount must be paid.

F196ZA

Corporation tax

Amount payable under an exit charge payment plan entered into in accordance with Schedule 3ZB to TMA 1970

The later of—

1. a

   the first day after the period of 12 months beginning immediately after the migration accounting period (as defined in Part 1 or 2 of Schedule 3ZB to TMA 1970, as the case may be), and

2. b

   the date on which the amount is payable under the plan.

F186ZAA

Corporation tax

Amount payable under a CT payment plan entered into in accordance with Schedule 3ZC to TMA 1970

The later of—

1. a

   the first day after the period of 12 months beginning immediately after the accounting period to which the CT payment plan relates, and

2. b

   the date on which the amount is payable under the plan.

F16ZB

Diverted profits tax

Amount of diverted profits tax payable under Part 3 of FA 2015

The date when, in accordance with section 98(2) of FA 2015, the amount must be paid

F176A

Value added tax

Amount payable under section 25(1) of VATA 1994 (except an amount falling within item 6B, 13A, 23 or 24)

The date determined—

1. a

   by or under regulations under section 25 of VATA 1994, or

2. b

   in accordance with an order under section 28 of that Act,

as the date by which the amount must be paid

6B

Value added tax

Amount payable under section 25(1) of VATA 1994 which is an instalment of an amount due in respect of a period of 9 months or more (“amount A”)

The date on or before which P must pay any balancing payment or other outstanding payment due in respect of amount A

6C

Insurance premium tax

Amount payable under regulations under section 54 of FA 1994 (except an amount falling within item 13B, 23 or 24)

The date determined by or under regulations under section 54 of FA 1994 as the date by which the amount must be paid

7

Inheritance tax

Amount payable under section 226 of IHTA 1984 (except an amount falling within item 14 or 21)

The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount

8

Inheritance tax

Amount payable under section 227 or 229 of IHTA 1984 (except an amount falling within item 14 or 21)

For the first instalment, the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amountFor any later instalment, the date falling 30 days after the date determined under section 227 or 229 of IHTA 1984 as the date by which the instalment must be paid

9

Stamp duty land tax

Amount payable under section 86(1) or (2) of FA 2003

The date falling 30 days after the date specified in section 86(1) or (2) of FA 2003 as the date by which the amount must be paid

10

Stamp duty reserve tax

Amount payable under section 87, 93 or 96 of FA 1986 or Schedule 19 to FA 1999 (except an amount falling within item 17, 23 or 24)

The date falling 30 days after the date determined by or under regulations under section 98 of FA 1986 as the date by which the amount must be paid

F1510A

Annual tax on enveloped dwellings

Amount payable under section 163(1) or (2) of FA 2013 (except an amount falling within item 23).

The date falling 30 days after the date specified in section 163(1) or (2) of FA 2013 as the date by which the amount must be paid

11

Petroleum revenue tax

Amount charged in an assessment under paragraph 11(1) of Schedule 2 to OTA 1975

The date falling 30 days after the date determined in accordance with paragraph 13 of Schedule 2 to OTA 1975 as the date by which the amount must be paid

F1111ZA

Soft drinks industry levy

Amount payable under regulations under section 52 of FA 2017 or paragraphs 6 or 14 of Schedule 8 to that Act

The date determined by or under regulations under section 52 of FA 2017

F3211A

Aggregates levy

Amount payable under regulations under section 25 of FA 2001 (except an amount falling within item 16A, 23 or 24)

The date determined by or under regulations under section 25 of FA 2001 as the date by which the amount must be paid

F3311AA

Plastic packaging tax

Amount payable under regulations under section 61 of FA 2021

The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid

11AB

Plastic packaging tax

Amount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021

The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid

11B

Climate change levy

Amount payable under regulations under paragraph 41 of Schedule 6 to FA 2000 (except an amount falling within item 16B, 23 or 24)

The date determined by or under regulations under paragraph 41 of Schedule 6 to FA 2000 as the date by which the amount must be paid

11C

Landfill tax

Amount payable under regulations under section 49 of FA 1996 (except an amount falling within item 16C, 23 or 24)

The date determined by or under regulations under section 49 of FA 1996 as the date by which the amount must be paid

11D

Air passenger duty

Amount payable under regulations under section 38 of FA 1994 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under section 38 of FA 1994 as the date by which the amount must be paid

11E

Alcoholic liquor duties

Amount payable under regulations under section 13, 49, 56 or 62 of ALDA 1979 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under section 13, 49, 56 or 62 of ALDA 1979 as the date by which the amount must be paid

11F

Tobacco products duty

Amount payable under regulations under section 7 of TPDA 1979 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under section 7 of TPDA 1979 as the date by which the amount must be paid

11G

Hydrocarbon oil duties

Amount payable under regulations under section 21 or 24 of HODA 1979 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under section 21 or 24 of HODA 1979 as the date by which the amount must be paid

F1411GA

Excise duties

Amount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24).

The date determined by or under regulations under section 60A of the Customs and Excise Management Act 1979 as the date by which the amount must be paid

11H

General betting duty

Amount payable under section 5B of BGDA 1981 (except an amount falling within item 17A, 23 or 24)

The date determined—

1. a

   under section 5B of BGDA 1981, or

2. b

   by or under regulations under para-graph 2 of Schedule 1 to that Act,

as the date by which the amount must be paid

11I

Pool betting duty

Amount payable under section 8 of BGDA 1981 (except an amount falling within item 17A, 23 or 24)

The date determined—

1. a

   under section 8 of BGDA 1981, or

2. b

   by or under regulations under that section or directions under para-graph 3 of Schedule 1 to that Act,

as the date by which the amount must be paid

11J

Bingo duty

Amount payable under regulations under paragraph 9 of Schedule 3 to BGDA 1981 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under paragraph 9 of Schedule 3 to BGDA 1981 as the date by which the amount must be paid

11K

Lottery duty

Amount payable under section 26 of FA 1993 (except an amount falling within item 17A, 23 or 24)

The date determined—

1. a

   by section 26 of FA 1993, or

2. b

   by or under regulations under that section,

as the date by which the amount must be paid

11L

Gaming duty

Amount payable under section 12 of FA 1997 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under—

1. a

   section 12 of FA 1997, or

2. b

   paragraph 11 of Schedule 1 to that Act,

as the date by which the amount must be paid

11M

Remote gaming duty

Amount payable under section 26I of BGDA 1981 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under section 26I of BGDA 1981 as the date by which the amount must be paid

F2711N

Machine games duty

Amount payable under paragraph 6 of Schedule 24 to FA 2012 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under paragraph 19 of Schedule 24 to FA 2012 as the date by which the amount must be paid

12

Income tax or capital gains tax

Amount payable under section 59B(5A) of TMA 1970

The date falling 30 days after the date specified in section 59B(5A) of TMA 1970 as the date by which the amount must be paid

13

Corporation tax

Amount shown in determination under paragraph 36 or 37 of Schedule 18 to FA 1998

The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)

F2413A

Value added tax

Amount assessed under section 73(1) of VATA 1994 in the absence of a return

The date by which the amount would have been required to be paid if it had been shown in the return

13B

Insurance premium tax

Amount assessed under section 56(1) of FA 1994 in the absence of a return

The date by which the amount would have been required to be paid if it had been shown in the return

14

Inheritance tax

Amount shown in a determination made by HMRC in the circumstances set out in paragraph 2

The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount

15

Stamp duty land tax

Amount shown in determination under paragraph 25 of Schedule 10 to FA 2003 (including that paragraph as applied by section 81(3) of that Act)

The date falling 30 days after the filing date for the return in question

F515A

Annual tax on enveloped dwellings

Amount shown in determination under paragraph 18 of Schedule 33 to FA 2013

The date falling 30 days after the filing date for the return in question

16

Petroleum revenue tax

Amount charged in an assessment made where participator fails to deliver return for a chargeable period

The date falling 6 months and 30 days after the end of the chargeable period

F2516A

Aggregates levy

Amount assessed under paragraph 2 or 3 of Schedule 5 to FA 2001 in the absence of a return

The date by which the amount would have been required to be paid if it had been shown in the return

F2116AA

Plastic packaging tax

Amount assessed under Schedule 10 to FA 2021

The date by which the amount would have been required to be paid if it had been shown in the return

16B

Climate change levy

Amount assessed under paragraph 78 or 79 of Schedule 6 to FA 2000 in the absence of a return

The date by which the amount would have been required to be paid if it had been shown in the return

16C

Landfill tax

Amount assessed under section 50(1) of FA 1996 in the absence of a return

The date by which the amount would have been required to be paid if it had been shown in the return

17

Tax falling within any of items 1 to 6, 9 or 10

Amount (not falling within any of items 12 to 15) which is shown in an assessment or determination made by HMRC in the circumstances set out in paragraph 2

The date falling 30 days after the date by which the amount would have been required to be paid if it had been shown in the return in question

F2317A

Tax falling within any of items 11D to F2811MF2811N

Amount assessed under section 12(1) of FA 1994 in the absence of a return

The date by which the amount would have been required to be paid if it had been shown in the return

18

Income tax or capital gains tax

Amount payable under section 55 of TMA 1970

The date falling 30 days after the date determined in accordance with section 55(3), (4), (6) or (9) of TMA 1970 as the date by which the amount must be paid

19

Income tax or capital gains tax

Amount payable under section 59B(5) or (6) of TMA 1970

The date falling 30 days after the date specified in section 59B(5) or (6) of TMA 1970 as the date by which the amount must be paid

20

F6. . .

F6. . .

F6. . .

21

Inheritance tax

Amount shown in—

1. a

   an amendment or correction of a return showing an amount falling within item 7 or 8, or

2. b

   a determination made by HMRC in circumstances other than those set out in paragraph 2

The later of—

1. a

   the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount, and

2. b

   the date falling 30 days after the date on which the amendment, correction, assessment or determination is made

22

Petroleum revenue tax

Amount charged in an assessment, or an amendment of an assessment, made in circumstances other than those set out in items 11 and 16

The date falling 30 days after—

1. a

   the date by which the amount must be paid, or

2. b

   the date on which the assess-ment or amendment is made,

whichever is later

23

Tax falling within any of F26items 1 to 6, 9 or 10F26items 1 to 6A, 6C, 9, 10, 11A or 11B to F2011MF2011N

Amount (not falling within F16any of items 18 to 20F16 item 18 or 19) shown in an amendment or correction of a return showing an amount falling within any of F26items 1 to 6, 9 or 10F26items 1 to 6A, 6C, 9, 10, 11A or 11B to F2011MF2011N

The date falling 30 days after—

1. a

   the date by which the amount must be paid, or

2. b

   the date on which the amendment or correction is made,

whichever is later

24

Tax falling within any of F30items 1 to 6, 9 or 10F30items 1 to 6A, 6C, 9, 10, 11A or 11B to F3411MF3411N

Amount (not falling within F22any of items 18 to 20F22 item 18 or 19) shown in an assessment or determination made by HMRC in circumstances other than those set out in paragraph 2

The date falling 30 days after—

1. a

   the date by which the amount must be paid, or

2. b

   the date on which the assessment or determin-ation is made,

whichever is later