December Key Tax Dates

Newsletter issue – December 2022

7 -If you don't have a direct debit set up to pay your VAT liabilities, the payment for the quarter or month ending 31 October 2022 must reach HMRC by this date. VAT must be paid electronically.

12 - Where you have a direct debit set up to pay your VAT liabilities HMRC will take the amount of VAT due for the quarter or month to 31 October 2022 from your bank account on this day.

19 - The RTI returns for your payroll for the month to 5 December 2022 must be filed by this date.

Where you pay your PAYE, Class 1 NIC, and CIS deductions by cheque, this cheque must reach HMRC's Accounts Office by this date for payments relating to the tax month ending on 5 December 2022.

22 - Electronic payments of PAYE, Class 1 NIC, and CIS deductions for the tax month ended 5th December should clear into HMRC's bank account.

23 - If you have set up a direct debit to pay your PAYE, HMRC will take the amount due for the tax month to 5 December 2022 from your bank account on this day, if you filed the RTI return on time.

30 - Last day to submit an electronic self-assessment return for the tax year 2021/22 if you wish HMRC to collect the tax due through your future PAYE code if the amount you owe is less than £3000.

31 - The corporation tax return for an accounting period ending 31 December 2021 must reach HMRC by this day.

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