1st May Commencement of £10 daily penalties for 2019/2020 tax returns not filed
3rd May Employers submit P46 (car) form showing quarter’s changes to company cars
14th May CJRS claim deadline for April 2021
19th May Employers pay PAYE for month April 2021
22nd May PAYE electronic payment deadline
31st May Employers send 2020/21 P60 to employees