May

1 May

Corporation tax due for accounting periods ended 31 July 2023 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   (where benefits not payrolled)

5 May  

Employment intermediary reports due for quarter ended 5 April  

Deadline for amending employment intermediary reports for quarter ended 5 January  

VAT payments due for month or quarter ended 31 March  

14 May  

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 January 2024   – instalment 4

• Year ended 30 April 2024  – instalment 3