May 2018


1 Corporation tax due for small companies for 31 July 2017 accounting period.
1 The start of daily penalties of £10 per day for Individual Self-Assessment return for tax year ending 5 April 2017 outstanding at 30 April 2018.
7 Deadline for HMRC to receive online VAT returns and electronic payment for March quarter-end and monthly VAT returns declaring a net payment due.
14 25% instalment of corporation tax due for large companies with 31 January 2018, 30 April 2018, 31 July 2018 and 31 October 2018 year ends.
14 Deadline for submission of monthly paper EC Sales List for April.
19 Last day for filing forms P14, P35, P38 and P38A – year end PAYE returns – without incurring penalties.
21 Deadline for submission of monthly electronic EC Sales lists for April.
21 Deadline for the submission of Intrastat returns for the month of April.
22 Cleared electronic payment of May PAYE due.
31 Deadline to issue 2017/18 P60s to employees.
31 Deadline for submission of corporation tax self-assessment return for companies with a 31 May 2017 year end.
31 Deadline for submission of April quarter-end and monthly VAT returns claiming a refund or nil payment of VAT.
31 Optional Annual Adjustment for VAT partial exemption calculations (April VAT year-end) or by 7 June if within net payment return.
31 Final date for reclaim of tax paid on loan to participator if loan repaid during APE 31 May 2014.