30 November 2023

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 November 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.

01 December 2023

  • Corporation tax payment

    Corporation tax payment due for year end 28 February 2023, for those companies not liable to pay their liability by instalments.

  • Advisory fuel rates

    New fuel rates come into force.

07 December 2023

  • VAT return

    Due date for October VAT returns, unless exempted.

19 December 2023

  • CIS return

    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.