December 2023

7 December

  • Deadline for VAT returns and payments of Accounting Quarter period ending October 31 2023

19 December

  • Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC

22 December

  • Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC

25 December

  • Christmas Day

26 December

  • Boxing Day

30 December

  • Filing deadline for online returns if HMRC are to collect owed tax automatically from wages and pension (you must be eligible for this). Individuals, trusts and partnerships.