This commentary has been updated based on an announcement made by the Government in response to the COVID-19 pandemic, that payments on account due on 31 July 2020 can be deferred until 31 January 2021.

(TMA 1970, s. 59A, 59B and 59BA; SI 1996/1654)

(In-Depth: ¶182-725ff.)

Tax is paid on 31 January next following the year of assessment as a single sum covering capital gains tax(4), and income tax on all sources. Interim payments on account may be required. The following due dates apply:





First interim payment(1)

31 January 2020

31 January 2019

31 January 2018

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