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.