Deadline dates for May 2019

1 May 2019

  • Payment of corporation tax liabilities for accounting periods ended 31 July 2018 for small and medium-sized companies not liable to pay by instalments.
  • £10 daily penalties apply to late online self-assessment tax returns for the year ended 5 April 2018 to a maximum of £900.
  • New VAT fuel scale charges apply.

3 May 2019

  • Filing date for printed form P46(Car) for quarter ended 5 April 2019.

7 May 2019

  • Electronic filing and payment of VAT liability for quarter ended 31 March 2019.

14 May 2019

  • Quarterly corporation tax instalment for large companies (depending on accounting year end).

EC sales list for quarter ended 31 March 2019 due (paper form).

19 May 2019

  • Payment of PAYE/NIC/construction industry scheme/student loan payment liabilities for month ended 5 May 2019 if not paying electronically.

File monthly construction industry scheme return.

21 May 2019

  • File online monthly EC sales list.

Submit supplementary intrastat declarations for April 2019.

22 May 2019

  • PAYE, NIC and student loan liabilities should have cleared HMRC’s bank account.

31 May 2019

  • Employees at 5 April 2019 and from whose pay tax was deducted should have received form P60 from their employers.
  • Companies House should have received accounts of private companies with a 31 August 2018 year end.
  • Companies House should have received accounts of public limited companies with a 31 November 2018 year end.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 May 2018.