December TAX DEADLINE DATES
January TAX DEADLINE DATES
August 15, 2024
August TAX DEADLINE DATES
August 15, 2024
DECEMBER 2023 TAX DEADLINE DATES
1 December 2023
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 2023
VAT returns and payment for 31 October 2023 quarter (electronic).
14 December 2023
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 2023
PAYE, NICs, CIS end student loan liabilities for month ended 5 December 2023 if not paying electronically.
File monthly CIS return.
21 December 2023
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 businesses arrivals and despatch for businesses in Northern Ireland.
22 December 2023
PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.
30 December 2023
Submit online self-assessment tax returns if underpayments are to be collected by a PAYE coding adjustment.
31 December 2023
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.
