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Tax Diary December

Tax Diary December

Mike Wakeford

Key dates for your tax diary in December 2023.

1 December 2023 - Due date for Corporation Tax payable for the year ended 28 February 2023.

19 December 2023 - PAYE and NIC deductions due for month ended 5 December 2023. (If you pay your tax electronically the due date is 22 December 2023).

19 December 2023 - The filing deadline for the CIS300 monthly return for the month ended 5 December 2023. 

19 December 2023 - CIS tax deducted for the month ended 5 December 2023 is payable by today.

30 December 2023 - Deadline for filing 2022-23 self-assessment tax returns online to include a claim for underpayments to be collected via tax code in 2024-25.