2 May–1 June

Corporation Tax:

Submission of returns for APs ending between 2 May 2009 and 1 June 2009. Payment of tax for small companies* with APs ending between 1 August–31 August 2009

2 June–1 July

Corporation Tax:

Submission of returns for APs ending between 2 June 2009 and 1 July 2009. Payment of tax for small companies* with APs ending between 1 September–30 September 2009

31 May

VAT:

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

19 June

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments

19 June

CIS:

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

6 July

Employment Taxes:

P11D, P9D and P11D(b) for the tax year 5 April 2010

6 July

Employment Taxes:

Form 42 relating to employment related securities for the tax year 5 April 2010

Note:

*Companies not required to pay corporation tax in installments under the Installment Payments Regulations. Companies classed as large under this should make their installment payments by the relevant due dates

**If you submit your return online, you must pay electronically, however in this situation you get seven extra calendar days to submit and pay. If you submit a paper return and pay electronically, you are also allowed a further seven extra calendar days not including bank holidays or weekends. The 7 calendar day extension does not apply in certain exceptional cases.

***Deadline is extended to the 22nd for Cleared Electronic payments; such payments must reach HMRC's bank account no later than the last bank working day before the 22nd day of the month.