June 2018

 

1 Corporation tax due for small companies for 31 August 2017 accounting period.
1 Check whether the approved car fuel rates have changed and update your reimbursement in line therewith.
7 Deadline for HMRC to receive online VAT returns and electronic payment for April quarter-end and monthly VAT returns declaring a net payment due.
14 25% instalment of corporation tax due for large companies with 29 February 2018, 31 May 2018, 31 August 2018 and 30 November 2018 year ends.
14 Deadline for submission of monthly paper EC Sales List for May.
21 Deadline for submission of monthly electronic EC Sales lists for May.
21 Deadline for the submission of Intrastat returns for the month of May.
22 Cleared electronic payment of June PAYE due.
30 Deadline for submission of corporation tax self-assessment return for companies with a 30 June 2017 year end.
30 Deadline for submission of May quarter-end and monthly VAT returns claiming a refund or nil payment of VAT.
30 Optional Annual Adjustment for VAT partial exemption calculations (May VAT year-end) or by 7 July if within net payment return.
30 Final date for reclaim of tax paid on loan to participator if loan repaid during APE 30 June 2014.