|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.|