1 December – Payment of corporation tax liabilities for accounting periods ended 28 February 2023 for SMEs not liable to pay by instalments.
Check HMRC website for advisory fuel rates changes.
7 December – VAT returns and payment for 31 October 2023 quarter (electronic).
14 December – Quarterly corporation tax instalment for large companies (depending on accounting year end).
Monthly paper EC sales list – relevant only to businesses in Northern Ireland selling goods.
19 December – PAYE, NICs, CIS and student loan liabilities for month ended 5 December 2023 if not paying electronically.
File monthly CIS return.
21 December – File online monthly EC sales list – relevant only to businesses in Northern Ireland selling goods.
Submit supplementary intrastat declarations for October 2023 arrivals only for a GB business, arrivals and despatch for businesses in Northern Ireland.
22 December – PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.
30 December – Submit online self-assessment tax returns if underpayments are to be collected by a PAYE coding adjustment.
31 December – Companies House should have received accounts for private companies with 31 March 2023 year ends and public limited companies with 30 June 2022 year ends.
HMRC should have received CTSA returns for companies with accounting periods ended 31 December 2022.
End of CT61 quarterly reporting period.
Year end for taxable distance supplies to UK for VAT registration.
Talk to us about meeting the deadlines
The better prepared you are, the easier your year-end will be. We can help you get your numbers in order and advise you on any elements where you might need some help, or have queries.
Get in touch and let’s get you sorted.