Key Dates: May


3 May

Forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.

5 May

Employment intermediary’s quarterly report (6 January to 5 April) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).

7 May

VAT returns and payments due for Accounting Quarter period ending 31 March.

14 May

Last day to make CJRS claims for April.

22 May

Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

28 May

Last date to amend a CJRS claim for April where it has been underclaimed.

31 May

  • P60s to be given to all employees.
  • Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2020 and 31 August 2020.