MAY
14 May
Corporation tax instalment payments due for large companies as follows:
- Year ended 31 January 2024 – instalment 4
- Year ended 30 April 2024 – instalment 3
- Year ended 31 July 2024 – instalment 2
- Year ended 31 October 2024 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
- Year ended 31 May 2024 – instalment 4
- Year ended 31 August 2024 – instalment 3
- Year ended 30 November 2024 – instalment 2
- Year ended 28 February 2025 – instalment 1
CT61 returns and payments due for quarter ended 31 March
17 May
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May paid non electronically
19 May
CIS returns due for month ended 5 May
EPS due for month ended 5 May so HMRC can apply a reduction on what is owed from FPS
22 May
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May paid electronically
31 May
Deadline for employers to give employees P60s for 2023–24
Deadline for employers to give relevant employees details of payrolled benefits for 2023–24
Corporation tax return due for accounting periods ended 31 May 2023
Deadline for amending corporation tax returns for accounting periods ended 31 May 2022
Inheritance tax due for deaths in November 2023
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 March
June
1 June
Corporation tax due for accounting periods ended 31 August 2023 where not payable by instalments
HMRC reviews advisory fuel rates for company cars
7 June
VAT returns and payments due for month or quarter ended 30 April 2024
14 June
Corporation tax instalment payments due for large companies as follows:
- Year ended 29 February 2024 – instalment 4
- Year ended 31 May 2024 – instalment 3
- Year ended 31 August 2024 – instalment 2
- Year ended 30 November 2024 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
- Year ended 30 June 2024 – instalment 4
- Year ended 30 September 2024 – instalment 3
- Year ended 31 December 2024 – instalment 2
- Year ended 31 March 2025 – instalment 1
19 June
CIS returns due for month ended 5 June 2024
EPS due for month ended 5 June 2024 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2024 paid non electronically
21 June
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2024 paid electronically
30 June
Corporation tax return due for accounting periods ended 30 June 2023
Deadline for amending corporation tax returns for accounting periods ended 30 June 2022
VAT partial exemption annual adjustments for year ended 31 March 2024 to be included in this quarter’s returns (if not included in return for quarter ended 31 March 2024)
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2024
Inheritance tax due for deaths in December 2023
July
1 July
Corporation tax due for accounting periods ended 30 September 2023 where not payable by instalments
5 July
Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2023–24
Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2024
6 July
P11Ds and P11D(b) for 2023–24 due to be submitted to HMRC and copies of P11Ds to be provided to employees
Latest date for making good non-payrolled benefits provided in 2023–24
Employment-related securities (ERS) return deadline for 2023–24
Deadline for reporting termination payments and benefits where a cash and benefits package exceeded £30,000 in 2023–24
7 July
VAT returns and payments due for month or quarter ended 31 May 2024
14 July
Corporation tax instalment payments due for large companies as follows:
- Year ended 31 March 2024 – instalment 4
- Year ended 30 June 2024 – instalment 3
- Year ended 30 September 2024 – instalment 2
- Year ended 31 December 2024 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
- Year ended 31 July 2024 – instalment 4
- Year ended 31 October 2024 – instalment 3
- Year ended 31 January 2025 – instalment 2
- Year ended 30 April 2025 – instalment 1
CT61 returns and payments due for quarter ended 30 June 2024
19 July
CIS returns due for month ended 5 July 2024
EPS due for month ended 5 July 2024 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2024 paid non electronically
Class 1A NIC due for 2023–24 paid non electronically
22 July
PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2024 paid electronically
Class 1A NIC due for 2023–24 paid electronically
30 July
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2024
31 July
Personal and trustee second self-assessment payments on account due for 2023–24
Corporation tax return due for accounting periods ended 31 July 2023
Deadline for amending corporation tax returns for accounting periods ended 31 July 2022
VAT partial exemption annual adjustments for year ended 30 April 2023 to be included in this quarter’s returns (if not included in return for quarter ended 30 April 2024)
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 May 2024
Plastic packaging tax returns and payments due for quarter ended 30 June 2024
Inheritance tax due for deaths in January 2024
Deadline for notifying pension scheme administrator to pay all or some of annual allowance charge for 2022–23
