May

1 May 

Corporation tax due for accounting periods ended 31 July 2024 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 2025 (where benefits not payrolled)

5 May 

Employment intermediary reports due for quarter ended 5 April 2025

Deadline for amending employment intermediary reports for quarter ended 5 January 2025

7 May 

VAT payments due for month or quarter ended 31 March 2025

Only relevant for taxpayers who have voluntarily signed up for Making Tax Digital for Income Tax Self Assessment (MTD for ITSA):