Key UK Accounting Dates June 2026

June is one of the busier months in the UK accounting calendar, bringing together Corporation Tax deadlines, payroll obligations, VAT submissions, and Construction Industry Scheme (CIS) requirements. Missing any one of these dates can result in interest charges, penalties, or compliance issues with HMRC, so forward planning is essential.

This guide covers every key accounting deadline in June 2026, explaining what each one means, who it affects, and what action you need to take. Whether you run a limited company, employ staff, work with subcontractors, or manage VAT obligations, this article will help you stay on top of what is due and when.

1 June 2026: Corporation Tax Payment for 31 August 2025 Year Ends

If your company’s accounting period ended on 31 August 2025, your Corporation Tax payment is due on 1 June 2026. This applies to companies that are not large enough to pay by quarterly instalments, which means companies with taxable profits of less than £1.5 million in most circumstances.

The payment deadline is nine months and one day after the end of your accounting period. For a 31 August 2025 year end, that falls on 1 June 2026. HMRC will charge interest on any underpayment from this date, so it is important to ensure your liability has been calculated and funds are ready in advance.

If you are unsure of your Corporation Tax liability, your accountant should have prepared your tax computation based on your statutory accounts. The payment is made to HMRC using your company’s Unique Taxpayer Reference (UTR). You can pay by bank transfer, CHAPS, or online through your HMRC business tax account.

Further guidance on paying Corporation Tax is available on GOV.UK.

1 June 2026: New Advisory Fuel Rates for Company Car Drivers

HMRC typically publishes updated advisory fuel rates (AFRs) on the first day of each quarter: 1 March, 1 June, 1 September, and 1 December. The rates published on 1 June 2026 will apply from that date and should be used when reimbursing employees for business mileage in a company car, or when employees repay their employer for private fuel.

Advisory fuel rates are not the same as the approved mileage allowance payments (AMAPs) used for privately owned vehicles. AFRs apply specifically to company cars and are calculated by HMRC based on average fuel prices and vehicle engine sizes.

Using the correct rates matters for two reasons. First, reimbursing above the published rate may create a taxable benefit in kind unless the excess is treated as earnings. Second, if an employee is repaying you for private fuel and uses a rate below the published AFR, the shortfall may be treated as a fuel benefit, triggering a substantial tax charge.

The current and historical advisory fuel rates are published on GOV.UK. Check from 1 June 2026 for the updated figures and brief your payroll team or fleet manager accordingly.

1 June 2026: Payrolled Benefits Statement to Employees

Employers who have registered to payroll benefits in kind must provide employees with a written statement of specified information by 1 June 2026. This requirement covers the 2025 to 2026 tax year and applies to any employer who has been payrolling benefits rather than reporting them on form P11D.

Payrolling benefits means the taxable value of certain benefits, such as private medical insurance or a company car, is included in an employee’s payslip and taxed in real time through PAYE rather than being collected via an adjusted tax code the following year.

The statement must include details of the benefits that have been payrolled, their cash equivalent value, and any information required to allow the employee to check that the correct amounts have been processed. This is distinct from the P11D process, but employers must ensure employees have the information they need to review their own tax position.

If your business has not yet registered to payroll benefits, HMRC’s guidance on payrolling benefits and expenses sets out how the scheme works and how to register.

7 June 2026: VAT Return Submission and Payment (Online)

Businesses with a VAT period ending 30 April 2026 must submit their VAT return and pay any VAT due online by 7 June 2026. This is the standard one-month and seven-day rule that applies to most VAT-registered businesses filing electronically under Making Tax Digital (MTD) for VAT.

All VAT-registered businesses are now required to keep digital records and submit VAT returns using MTD-compatible software. If you are not already using compatible software such as Xero, QuickBooks, Balance, or FreeAgent, you should address this as a matter of priority to avoid non-compliance.

The 7 June deadline applies to both the submission of the return and the cleared receipt of payment by HMRC. Direct Debit payments are collected automatically three working days after the submission deadline, so if you pay by Direct Debit, ensure your return is submitted in good time to allow for collection.

Late submission of a VAT return or late payment will result in a points-based penalty under the system introduced from January 2023. Accumulating penalty points can result in a financial penalty, and late payment interest is charged from the day after the deadline.

You can manage your VAT account and submit returns through your HMRC online services account.