2 April–1 May

Corporation Tax:

*Submission of returns for APs ending between 2 April 2018 and 1 May 2018. Payment of tax for small companies** with APs ending between 1 July 2018 – 31 July 2018

30 April

Annual Tax on Enveloped Dwellings:

Deadline for filing both the return and payment for the ATED period 1 April 2019 to 31 March 2020.

2 May–1 June

Corporation Tax:

*Submission of returns for APs ending between 2 May 2018 and 1 June 2018. Payment of tax for small companies** with APs ending between 1 August 2018 – 31 August 2018

3 May

Employment taxes:

Quarterly submission date of Form P46(Car) (printed form) to notify all changes in car/fuel benefit for events in the quarter to 5 April

7 May

VAT:

Return and payment due for the VAT period ending 31 March***

19 May

CIS:

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

19 May

PAYE:

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

31 May

PAYE:

Deadline to give a P60 to all employees on payroll as at 5 April 2019

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” or “very large” 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.