19 May 2026

• CIS return

  Payments made to subcontractors in the month to 5 May 2026

• PAYE, NIC and CIS payment (postal)

  Month-end 5 May 2026

22 May 2026

• PAYE, NIC and CIS payment (electronic)

  Month-end 5 May 2026

31 May 2026

• P60

  Issue to employees

• VAT annual accounting

  31 March stagger VAT return and balancing payment

• Corporation Tax returns

  31 May 2025 year ends