May 2009

1 New VAT scale charges for fuel used for private journeys in company cars.
  Due date for payment of Corporation Tax for period ended 31 July 2008, for those companies not liable to pay their liability by instalments.
   
3 Last day for notifying car changes in quarter to 5 April - P46 (Car).
   
7 Due date for March VAT returns (electronic payments).
   
16 Use new taxable pay tables for 2009/10.
   
19 Last day for filing forms P14, P35, P38, and P38A - 2008/09 PAYE returns, without incurring penalties.
  Construction Industry Scheme : Monthly CIS300 return due for period to 5th of month.
  If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
   
22 If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
   
26 Last day HM Revenue & Customs will accept forms P14 and P35 without issuing an automatic penalty.
   
31 Deadline for issuing P60s to employees for 2008/09.
  Filing deadline for Corporation Tax Return Form CT600 for period ended 31 May 2008 to be submitted to HMRC.
  Filing deadline at Companies House of accounts for private companies with a year ended 31 July 2008.
  Due date for April VAT returns.