Deadline dates for May 2020

1 May 2020

Payment of corporation tax liabilities for accounting periods ended 31 July 2019 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 2019 to a maximum of £900.
New VAT fuel scale charges apply.

3 May 2020

Filing date for printed form P46(Car) for quarter ended 5 April 2020.

7 May 2020

Electronic filing and payment of VAT liability for quarter ended 31 March 2020.

14 May 2020

Quarterly corporation tax instalment for large companies (depending on accounting year end).
EC sales list for quarter ended 31 March 2020 due (paper form).

19 May 2020

Payment of PAYE/NIC/construction industry scheme/student loan payment liabilities for month ended 5 May 2020 if not paying electronically.
File monthly CIS return.

21 May 2020

File online monthly EC sales list.
Submit supplementary intrastat declarations for April 2020.

22 May 2020

PAYE, NIC and student loan liabilities to clear HMRC’s bank account.

31 May 2020

Employees at 5 April 2020 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 2019 year end.
Companies House should have received accounts of public limited companies with a 31 November 2019 year end.
HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 May 2019.