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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 and 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 business 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...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
