Budget 2010 Introduction Main Income Tax reliefs Income Tax Rates and bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Important Annual Limits Value Added Tax Capital Gains Tax Corporation Tax Main Capital Allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax

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) Payments on account for 2010/11 on 31.1.11 and 31.7.11 based on 2009/10 tax; balance due 31.1.12 with first instalment for 2011/12. Capital Gains Tax 31 January following the tax year. Inheritance Tax Normally 6 months after month of death. Corporation Tax Large companies pay by instalments starting 6 1/2 months through the accounting period; small/medium companies pay 9 months and 1 day after end of period.