Important Dates And Deadlines For December 2016
As we approach the festive season, here are the important tax dates and deadlines to be aware of from 1 December 2016.
1 December
Advisory fuel rates
New fuel rates come into force.
Corporation tax
Deadline for corporation tax due for the year ended 28 February 2016.
07 December
VAT return
Due date for October VAT returns, unless exempted.
14 December
EC sales list
Deadline for paper monthly or quarterly return filing.
19 December
CIS return
Construction Industry Scheme: monthly return due for period to 5th of month.
Postal monthly PAYE/class 1 NICs/student loan payment
Payment by cheque of PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
21 December
EC sales list
Deadline for online monthly or quarterly return filing.
Intrastat
Due date for payment of supplementary declarations for November 2016.
22 December
Electronic monthly PAYE/class 1 NICs/student loan payment
Electronic payment of 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
Online self-assessment (PAYE)
Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2016 for HMRC to collect tax through PAYE codes, where they owe less than £3000.
31 December
CT61
End of CT 61 quarterly period.
Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for Corporation Tax ends.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2015 to be submitted to HMRC.
For any help or advice with financial planning talk to RPD