Tax Diary for May 2018
1st May 2018 Corporation tax due for companies with a 31 July 2017 year end.
Start of daily penalties for late 2016/17 self-assessment returns.
3rd May 2018 P46 (Car) for quarter to 5 April 2018 due to HMRC.
5th May 2018 End of PAYE month 1.
7th May 2018 Due date for VAT returns for periods ending 31 March 2018 and payment of associated VAT.
18th May 2018 Payment of PAYE/NIC and CIS deductions due for month 1 (to 5 May 2018) to reach HMRC where payment is not made electronically. (19 May 2018 falls on a Saturday).
22nd May 2018 Cleared funds must reach HMRC in respect of month 1 (to 5 May 2018) where payment of PAYE/NIC and CIS deductions is made electronically.
31st May 2018 Deadline for giving P60 certificate of pay and tax deducted for 2017/18 to employees employed at 5 April 2018.