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Below are some key financial dates and deadlines for December.

1 December 2016

  • Payment of corporation tax liabilities for accounting periods ended 29 February 2016 for small and medium-sized companies not liable to pay by instalments.
  • Check HMRC website to ascertain whether advisory fuel rates have been increased.

7 December 2016

  • Due date for VAT returns and payment for 31 October 2016 quarter (electronic payment).

14 December 2016

  • Quarterly corporation tax instalment for large companies (depending on accounting year end).
  • Monthly EC sales list if paper return used.

19 December 2016

  • Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 December 2016 if not paying electronically.
  • File monthly CIS return.

21 December 2016

  • File online monthly EC sales list.
  • Submit supplementary intrastat declarations for October 2016.

22 December 2016

  • PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.

30 December 2016

  • Deadline for submission of online self-assessment tax returns if underpayments are to be collected by a PAYE coding adjustment.

31 December 2016

  • Companies House should have received accounts for private companies with 31 March 2016 year ends and public limited companies with 30 June 2016 year ends.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 December 2015.
  • End of CT61 quarterly reporting period.
  • Year end for taxable distance supplies to UK for VAT registration.
  • Non-EC traders claim recoverable UK VAT in year ended 30 June 2016.
  • End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.