May 19

• Postal payments for month ended 5 May should reach your HMRC Accounts Office by this date. If you pay late you may have to pay a late payment penalty.

• Employers who did not report payroll information in real time during 2012-13 – this is the last date to submit your 2012-13 Employer Annual Return (P35 & P14s). A late filing penalty will be charged on forms received after this date. Penalties are also charged for failing to file online, unless exempt.

May 22

• Electronic payments for month ended 5 May must clear into the HMRC bank account by this date. If you pay late you may have to pay a late payment penalty.

May 31

• Last date for giving form P60 to each employee who was working for you on 5 April 2013.