Deadline dates for June 2020

1 June 2020

Payment of corporation tax for accounting periods ended 31 August 2019 for small and medium-sized companies where payment is not required by instalments.
Check for revised HMRC advisory fuel rates.

7 June 2020

Electronic filing and payment (if not deferred) of VAT liability for quarter ended 30 April 2020.

14 June 2020

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

19 June 2020

Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 June 2020 if not paying electronically.
File monthly construction industry scheme return.

21 June 2020

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

22 June 2020

Electronic payment of PAYE/CIS liabilities for month ended 5 June 2020 should have cleared HMRC’s bank account.

30 June 2020

Companies House should have received accounts of private companies with 30 September 2019 year end and of public limited companies with 31 December 2019 year end.
HMRC should have received CTSA returns for companies with accounting periods ended 30 June 2019.
CT61 – quarterly period ends.
VAT partial exemption annual adjustments for March VAT year end if not adjusted in March quarter.
Returns by savings institutions made under the European Savings Directive for 2019-20 must be received by HMRC.