1 May 2025
Corporation tax payment for accounting periods ended 31 July 2024 for small and medium-sized companies not liable to pay by instalments.
New VAT fuel scale charges apply.
3 May 2025
Filing date for printed form P46(Car) for quarter ended 5 April 2025.
7 May 2025
Electronic filing and payment of VAT liability for quarter ended 31 March 2025.
14 May 2025
Quarterly corporation tax instalment for large companies (depending on accounting year end).
19 May 2025
PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 May 2025 if not paying electronically.
File monthly construction industry scheme return.
21 May 2025
File online monthly EC sales list – only relevant for a business based in Northern Ireland selling goods.
Submit supplementary intrastat declarations for April 2025 – arrivals only for a GB business arrivals and despatch for a business in Northern Ireland.
22 May 2025
PAYE NIC CIS and student loan should have cleared HMRC’s bank account.
31 May...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
