May

1 May

Corporation tax due for accounting periods ended 31 July 2022 where not payable by instalments

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

3 May  

P46 (car) forms due for the quarter ended 5 April 2023 (where benefits not payrolled)

5 May  

Employment intermediary reports due for quarter ended 5 April 2023

Deadline for amending employment intermediary reports for quarter ended 5 January 2023

VAT payments due for month or quarter ended 31 March 2023

14 May

Corporation tax instalment payments due for large companies as follows:

Year ended 31 January 2023 – instalment 4

Year ended 30 April 2023 – instalment 3

Year ended 31 July 2023 – instalment 2