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

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

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 F5section 71 of FA 2004 as the date by which the amount must be paid

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)

F96ZA

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.

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

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

F710A

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

F1011N

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)

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

F315A

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

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

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

F4. . .

F4. . .

F4. . .

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 items 1 to 6, 9 or F810F811N

Amount (not falling within any of items 18 to 20) shown in an amendment or correction of a return showing an amount falling within any of items 1 to 6, 9 or F810F811N

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 items 1 to 6, 9 or F1110F1111N

Amount (not falling within any of items 18 to 20) 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