2 May – 1 June

Corporation Tax:

*Submission of returns for APs ending between 2 May 2017 and 1 June 2017. Payment of tax for small companies** with APs ending between 1 August 2017 – 31 August 2017

31 May

PAYE:

Deadline to give a P60 to all employees on payroll as at 5 April 2018

2 June – 1 July

Corporation Tax:

*Submission of returns for APs ending between 2 June 2017 and 1 July 2017. Payment of tax for small companies** with APs ending between 1 September 2017 – 30 September 2017

7 June

VAT:

Return and payment due for the VAT period ending 30 April***

19 June

CIS:

Monthly return (online only) for the tax month 6 May to 5 June****

19 June

PAYE:

Monthly PAYE/Class 1 NIC/Apprenticeship levy payments****

Notes:

*Company tax returns must be submitted online. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in iXBRL format.
**Small companies are those not required to make corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as large under this should make their instalment payments by the relevant due dates. Corporation Tax must be paid electronically.
***Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later than normal, as noted above. The 7 calendar day extension does not apply in certain exceptional cases.
****Deadline is extended to the 22^nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22^nd day of the month (unless paying by Faster Payment) or 19^th for non-electronic.