Overview of key May and June tax deadlines
Businesses and employers face several important tax deadlines during late spring. May and June include multiple payment and filing dates. Therefore, advance planning remains essential. Missing deadlines can trigger penalties and interest. Consequently, keeping a clear diary helps maintain compliance.
Tax diary May/June 2026: Corporation Tax deadlines
Companies must pay Corporation Tax by specific dates. On 1 May 2026, Corporation Tax falls due. This applies to accounting periods ended 30 July 2025. Shortly after, another deadline follows. On 1 June 2026, Corporation Tax becomes payable for periods ended 31 August 2025. Therefore, companies should review liabilities early. Timely payment avoids unnecessary charges.
PAYE and National Insurance deadlines
Employers must meet regular PAYE obligations. On 19 May 2026, PAYE and NIC deductions fall due. This covers the tax month ended 5 May 2026. However, electronic payments receive extra time. In that case, payment must arrive by 22 May 2026. Similar deadlines apply in June. PAYE and NIC for the month ended 5 June 2026 fall due on 19 June. Electronic payments extend to 22 June. Therefore, payroll scheduling remains important.
Construction Industry Scheme requirements
The Construction Industry Scheme also carries monthly deadlines. CIS300 returns for May must be filed by 19 May 2026. This covers payments to subcontractors to 5 May. At the same time, CIS tax deducted becomes payable. The same pattern applies in June. Both the return and payment fall due by 19 June. Consequently, contractors should prepare figures promptly.
Employee documentation and annual obligations
Employers must meet annual reporting requirements as well. By 31 May 2026, employers must issue P60s. These forms cover the 2025–26 tax year. Employees rely on them for tax records. Therefore, accuracy remains crucial. Late or incorrect forms may create employee issues.
Using the tax diary May/June 2026 effectively
A detailed tax diary supports good compliance habits. It allows businesses to track overlapping deadlines. In addition, it reduces last-minute pressure. Regular reviews help identify upcoming liabilities. Ultimately, structured planning lowers risk and supports cash flow management.
