2 May – 1 June

Corporation Tax:

*Submission of returns for APs ending between 2 May 2013 and 1 June 2013. Payment of tax for small companies** with APs ending between 1 August 2013 – 31 August 2013

31 May

PAYE:

Last date for giving form P60 for 2013–14 to each relevant employee as at 5 April 2014

2 June – 1 July

Corporation Tax:

*Submission of returns for APs ending between 2 June 2013 and 1 July 2013. Payment of tax for small companies** with APs ending between 1 September 2013 – 30 September 2013

7 June

VAT:

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

19 June

CIS:

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

19 June

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments****

6 July

Employment Taxes:

P11D, P9D and P11D(b) for the tax year 5 April 2014

6 July

Employment Taxes:

Form 42 or other relevant forms relating to employment related securities for the tax year 5 April 2014

Notes:

*Company tax returns must be submitted online for accounting periods ending after 31 March 2010. 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 now 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.