Employment Related Securities Bulletin 51

Published on: 30 May 2023

Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published Employment Related Securities (ERS) Bulletin 51.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

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Personal Tax

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more

Owner-Managed Businesses

Class 4 national insurance contributions

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Corporation Tax

Overseas property businesses for companies

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14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more

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