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.
• Receipt of the Contractors Monthly Returns for month ended 5 May for those under the Construction Industry Scheme is due by this date whether submitted electronically or on paper.

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 2014.