Tax and business calendar
07 December 2023
Due date for October VAT returns, unless exempted.
19 December 2023
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
22 December 2023
Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 December 2023
Online self-assessment (PAYE)
Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2023 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.
31 December 2023
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2022 to be submitted to HMRC.
Company accounts filing deadline
Deadline for filing your annual accounts is 9 months after your company’s financial year ends.
End of CT61 quarterly period.
UK inflation shows signs of retreat ahead of Christmas shopping season.
Taxpayers must report capital gains from cryptoassets.
AFR for some petrol engines and all diesel engines rise.
Those with PAYE income over £150,000 exempt from 2024/25.
Free initial consultation
We pride ourselves in being highly experienced, fast and efficient accountants on the international business stage. Explore the benefits of that for your company during our free initial consultation.