When do common recurring tax deadlines fall? What other tax significant events are upcoming? What do I need to remember this month? 

This is a freeview 'At a glance' rolling calendar of common recurring tax deadlines, significant new tax measures and other tax significant events. 

May 2025

Tax deadlines

Date

Deadline

1

Corporation Tax payment: 31 July 2024 year ends

1

VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2025

3

P46(car) paper: quarter to 5 April 2025

5

Employment intermediaries: report for the quarter to 5 April 2025

5

Employment intermediaries: remove a report for the quarter to 5 January 2025

7

VAT return payment: month-end or quarter 31 March 2025

7

VAT return submission (online): month-end or quarter 31 March 2025

19

PAYE, NIC and CIS payment (postal): month-end 5 May 2025

19

CIS return: payments made to subcontractors in the month to 5 May 2025

22

PAYE, NIC and CIS payment (electronic): month-end 5 May 2025

31

Corporation Tax returns: 31 May 2024 year ends

31

VAT annual accounting: 31 March stagger VAT return and balancing payment

31

P60: issue to employees

31

Payrolled benefits: provide statement to employees of specified information for payrolled benefits

Notes

For announcements made at the 2024 Autumn Budget and 2025 Spring Statement see: 

For more key tax announcements in greater detail see: 

This calendar does not include: