June UK Tax Deadlines: Key HMRC Dates Businesses Need to Watch

Staying on top of HMRC deadlines is essential for avoiding penalties, interest charges, and unnecessary compliance stress. While many tax obligations follow recurring monthly or annual cycles, several key dates fall within each month that businesses and employers must plan around carefully.

Below is a clear breakdown of the most important upcoming UK tax deadlines, along with practical context on what each one means in practice.

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1st of the Month – Corporation Tax Payment Deadline (31 August Year-End Companies)

Companies with an accounting year ending 31 August are required to make their Corporation Tax payment by the first day of the month.

This applies under the standard 9-month and 1-day rule, meaning Corporation Tax is generally due nine months and one day after the end of the accounting period.

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19th of the Month – PAYE Filing and Postal Payment Deadline

The 19th is a key compliance date for employers operating PAYE.

Employer Payment Summary (EPS)

Employers must submit an EPS (Employer Payment Summary) by this date if they need to report adjustments such as:

Statutory payment recoveries (e.g. SSP, SMP)
Employment Allowance claims
CIS deductions suffered

Submitting the EPS on time ensures HMRC calculates the correct PAYE liability for the period.

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22nd of the Month – PAYE Electronic Payment Deadline

For employers paying HMRC electronically (the vast majority of businesses), the 22nd of the month is the key PAYE payment deadline for the previous month’s liabilities (in this case, May).

What this includes

Payments typically cover:

Employee Income Tax
Employee National Insurance contributions
Employer National Insurance contributions

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30th of the Month – Corporation Tax Return Deadline (30 June Year-End Companies)

Companies with an accounting period ending 30 June must file their CT600 Corporation Tax Return by the 30th of the month.

What the CT600 includes

The Corporation Tax Return typically contains:

Full financial statements
Tax computations
Adjustments from accounting profit to taxable profit
Claims for reliefs and allowances