Tax and Finance Diary

May 2026

1 May

• Start of daily penalties for late 2024/25 self-assessment returns.
• Corporation tax due for companies with a 31 July 2025 year end.

3 May

• P46 (car) for quarter to 5 April 2026 due to HMRC.

5 May

• End of PAYE month 1.

7 May

• Due date for VAT returns for periods ending 31 March 2026 and payment of associated VAT.

19 May

• Payment of PAYE/NIC and CIS deductions for month 1 (to 5 May 2026) where payment of PAYE/NIC and CIS deductions is made electronically.

22 May

• Cleared funds must reach HMRC in respect of month 1 (to 5 May 2026) where payment of PAYE/NIC and CIS deductions is made electronically.

31 May

• Deadline for giving P60 certificate of pay and tax deducted for 2025/26 to employees employed at 5 April 2026.
• Deadline for giving employees details of benefits in kind patrolled in 2025/26.

June 2026

1 June

• Corporation tax due for companies with a 31 August 2025 year end.

5 June

• End of PAYE month 2.

7 June

• Due date for VAT returns for periods ending 30 April 2026 and payment of associated VAT.

19 June

• Payment of PAYE/NIC and CIS deductions for month 2 (to5 June 2026) to reach HMRC where payment is not made electronically.

22 June

• Cleared funds must reach HMRC in respect of month 2 (to 5 June 2026) where payment of PAYE/NIC and CIS deductions is made electronically.

July 2026

1 July

• Corporation tax due for companies with a 30 September 2025 year end.

5 July

• End of PAYE month 3.
• Last date for agreeing or amending a PSA for 2025/26.

6 July

• P11D and P11D(b) for 2025/26 due to HMRC.
• P11D information due to employees.

7 July

• Due date for VAT returns for periods ending 31 May 2026 and payment of associated VAT.

17 July

• Payment of PAYE/NIC and CIS deductions for month 3 (to 5 July 2026) where payment is not made electronically.
• Payment of Class 1A National Insurance on benefits in kind for 2025/26 to reach HMRC where payment is not made electronically.
• Note: 19 July 2026 falls on a Sunday.

22 July

• Cleared funds must reach HMRC in respect of month 3 (to 5 July 2026) where payment of PAYE/NIC and CIS deductions is made electronically.
• Cleared funds must reach HMRC in respect of Class 1A National Insurance on benefits in kind for 2025/26 where payment is made electronically.

31 July

• Second payment on account of income tax and National Insurance under Self Assessment for 2025/26 due to HMRC.