Key dates to note in your tax diary April/may
Understanding upcoming deadlines helps businesses stay compliant. These dates also support smoother financial planning. Therefore, keeping organised records is essential. The following schedule highlights the main obligations for April and May 2026.
Important deadlines in early April
1 April 2026 is the due date for corporation tax for the year ended 30 June 2025. Businesses must ensure payments reach HMRC on time. Delays may lead to interest charges. Therefore, it is wise to review liabilities early.
PAYE, NIC, and CIS obligations for April
By 19 April 2026, PAYE and NIC deductions for the month ended 5 April 2026 are due. If you pay electronically, the deadline extends to 22 April 2026. This extension gives businesses a little extra time. However, planning ahead still reduces stress.
The same 19 April deadline applies to the CIS300 monthly return for the month ended 5 April 2026. CIS tax deducted for that period is also payable by this date. Because these deadlines fall together, businesses should prepare all payroll and CIS information in advance.
Late filing penalties at the end of April
From 30 April 2026, any 2024–25 tax returns filed late will incur an additional £10 per day penalty. This penalty lasts for a maximum of 90 days. These charges can add up quickly. Consequently, timely filing is essential.
Corporation tax and your tax diary April/may
On 1 May 2026, corporation tax becomes due for the year ended 30 July 2025. This date marks another key point in your tax diary April/may. Reviewing your accounts early will help avoid last‑minute issues.
PAYE, NIC, and CIS deadlines for May
By 19 May 2026, PAYE and NIC deductions for the month ended 5 May 2026 are due. Electronic payments must reach HMRC by 22 May 2026. In addition, the CIS300 return for the same period must be filed by 19 May. CIS tax deducted for the month ended 5 May is also payable that day.
Employee documents due in May
Finally, by 31 May 2026, all employees must receive their P60s for the 2025/26 tax year. This deadline ensures staff have essential records for their personal tax affairs.
