Tax filing deadlines: May – Jun 2026

Croner.

Key dates for launch of mandatory HMRC tax adviser register and P60 deadline, and more.

May 2026  

      

1 May

Corporation tax due for accounting periods ended 31 July 2025 where not payable by instalments

New VAT fuel scale charge rate for VAT periods beginning on or after this date

3 May  

(deadline falls on a weekend: plan accordingly)   

P46 (car) printed forms due for the quarter ended 5 April 2026 (where benefits not payrolled)

5 May

(note that Monday 4 May is a public holiday throughout UK: plan accordingly)

Employment intermediary reports due for quarter ended 5 April 2026

Deadline for amending employment intermediary reports for quarter ended 5 January 2026

7 May

VAT payments due for month or quarter ended 31 March 2026

14 May

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 January 2026 – instalment 4

• Year ended 30 April 2026 – instalment 3

• Year ended 31 July 2026 – instalment 2

• Year ended 31 October 2026 – instalment 1

  
  

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 May 2026 – instalment 4

• Year ended 31 August 2026 – instalment 3

• Year ended 30 November 2026 – instalment 2

• Year ended 28 February 2027 – instalment 1         

  
  

CT61 returns and payments due for quarter ended 31 March 2026

18 May

Start date for mandatory register of tax agents, conveyancers, payroll agencies, with three-month window to submit applications and confirmation of exemption for in-house corporate tax and payroll teams

19 May

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May 2026 paid non electronically

CIS returns due for month ended 5 May 2026

EPS due for month ended 5 May 2026 so HMRC can apply a reduction on what is owed from FPS

22 May

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May 2026 paid electronically

31 May

(deadline falls on a weekend: plan accordingly)   

Deadline for employers to give employees P60s for 2025–26

Deadline for employers to give relevant employees details of payrolled benefits for 2025–26

Corporation tax return due for accounting periods ended 31 May 2025

Deadline for amending corporation tax returns for accounting periods ended 31 May 2024

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in November 2025

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 March 2026

Final effective date for land transactions in respect of which multiple-dwellings relief from stamp duty land tax may be claimed, subject to transitional provisions.

June 2026    

  

1 June

Corporation tax due for accounting periods ended 31 August 2025 where not payable by instalments

HMRC review advisory fuel rates for company cars

7 June

(deadline falls on a weekend: plan accordingly)   

VAT returns and payments due for month or quarter ended 30 April 2026

14 June

(deadline falls on a weekend: plan accordingly)   

Corporation tax instalment payments due for large companies as follows:

• Year ended 29 February 2026 – instalment 4

• Year ended 31 May 2026 – instalment 3

• Year ended 31 August 2026 – instalment 2

• Year ended 30 November 2026 – instalment 1

  
  

Corporation tax instalment payments due for very large companies as follows:

• Year ended 30 June 2026 – instalment 4

• Year ended 30 September 2026 – instalment 3

• Year ended 31 December 2026 – instalment 2

• Year ended 31 March 2027 – instalment 1

19 June            

CIS returns due for month ended 5 June 2026

EPS due for month ended 5 June 2026 so HMRC can apply a reduction on what is owed from FPS

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2026 paid non-electronically

22 June

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2026 paid electronically

30 June            

Corporation tax return due for accounting periods ended 30 June 2025

Deadline for amending corporation tax returns for accounting periods ended 30 June 2024

VAT partial exemption annual adjustments for year ended 31 March 2026 to be included in this quarter’s returns (if not included in return for quarter ended 31 March 2026)

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2026

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in December 2025