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May Key Dates

Newsletter issue – May 2026

1st

  • Corporation Tax payments are due for companies with a year-end of 31st July.

19th

  • For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC, as well as the Final Payment Summary (FPS) for the previous tax year.
  • It is also the deadline for employers operating PAYE to pay HMRC by post, for April.

22nd

  • Deadline for employers operating PAYE to pay HMRC electronically, for April.

31st

  • Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st May.
  • It is also the deadline for providing P60s to employees for the 2025-26 tax year.

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