KEY UK TAX DEADLINES*
2 May–1 June |
Corporation Tax: |
**Submission of returns for APs ending between 2 May 2019 and 1 June 2019. Payment of tax for small companies*** with APs ending between 1 August 2019–31 August 2019 |
31 May |
PAYE: |
Deadline to give a P60 to all employees on payroll as at 5 April 2020 |
2 June–1 July |
Corporation Tax: |
**Submission of returns for APs ending between 2 June 2019 and 1 July 2019. Payment of tax for small companies*** with APs ending between 1 September 2019–30 September 2019 |
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***** |
Note: |
*The above deadlines are subject to any special measures agreed with or introduced by HMRC in response to the COVID-19 pandemic. |