Essential UK Tax & Compliance Briefing: June 2026

June transitions businesses fully into the rhythm of the 2026/27 tax year, but it also demands a backwards glance to wrap up remaining 2025/26 employee reporting obligations.

The emphasis this month shifts towards checking the accuracy of digital data streams, finalizing employee benefits reporting, and preparing for the incoming peak summer deadlines.

Making Tax Digital (MTD) for Income Tax

MTD for Income Tax applies from 6 April 2026 to self‑employed individuals and landlords with qualifying income over £50,000.

No MTD quarterly submission is due in June. The first mandatory quarterly update (covering 6 April to 5 July 2026) is due by 7 August 2026.

As we reach the midpoint of the first quarter, taxpayers must continue to:

  • Keep digital records of income and allowable expenses
  • Ensure all transaction logging via MTD‑compatible software is happening dynamically

With two full months of data now live under the new system, verifying that your software integrations are performing smoothly is critical ahead of August's hard deadline.

HMRC – Key June Deadlines

VAT

7 June 2026

  • VAT return submission and payment for VAT quarters ending 30 April 2026

PAYE, NIC & CIS

19 June 2026 (Postal)

  • CIS300 monthly return deadline
  • PAYE, NIC, and Student Loan payments by cheque

22 June 2026 (Electronic)

  • PAYE, NIC, Student Loan, and CIS payments must clear HMRC

On or before each payday

  • RTI Full Payment Submissions (FPS) must be submitted for every payroll run

Company Cars – Advisory Fuel Rates

1 June 2026

  • HMRC's newly adjusted Advisory Fuel Rates (AFR) for company car users come into effect
  • Employers must review and implement these updated figures for all clean business mileage reimbursement cycles starting this month

Employment Reporting & Benefits

1 June 2026

  • Deadline for employers utilizing payrolled benefits to supply employees with a written statement detailing their specified Benefit‑in‑Kind (BiK) information for the 2025/26 tax year

Preparing for July's P11D Milestones

For employers who do not payroll benefits:

  • June is the final full preparation window to gather accurate expense logs, medical cover premiums, and asset data
  • This preparation is critical for the upcoming P11D and P11D(b) filing deadline on 6 July 2026

Business Cost & Corporation Tax Considerations

  • Corporation Tax Payment: 1 June 2026 is the deadline for companies with a 31 August 2025 year-end to settle outstanding liabilities
  • Corporation Tax Return: 30 June 2026 is the hard deadline to file Form CT600 for companies with a 30 June 2025 year-end
  • Companies House: Accounts for accounting periods ending 30 September 2025 must be filed by 30 June 2026

Key Compliance Dates – June 2026

  • 1 June – Payrolled benefits statement distribution deadline & updated Advisory Fuel Rates apply
  • 1 June – Corporation Tax payment deadline (year ended 31 August 2025)
  • 7 June – VAT return & payment (quarter ended 30 April 2026)
  • 19 June – CIS300 & PAYE/NIC postal payments deadline
  • 22 June – PAYE/NIC/CIS electronic payments clearance deadline
  • 30 June – Corporation Tax return CT600 filing deadline (year ended 30 June 2025)
  • 30 June – Companies House accounts filing deadline (period ended 30 September 2025)

What You Should Be Doing Now

Individuals & Landlords

  • Audit MTD-compatible software to ensure May's digital banking feeds and receipts match actual cash flow pipelines.
  • Begin compiling preliminary figures for your second Self Assessment Payment on Account, which falls due on 31 July.

Business Owners & Employers

  • Distribute the 2025/26 payrolled benefits statement to employees by 1 June where benefits have been payrolled (instead of reported via P11D).
  • Cross-reference your expense accounts and health care provider invoices to build your draft P11D forms ahead of early July.
  • Review company car usage records to ensure calculations map accurately to the fresh June Advisory Fuel Rates.

Visit the CrossCountry Website: www.crosscountry-accountants.co.uk


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