Upcoming deadlines for businesses and individuals

1 December: Corporation tax payment for a company not within the instalment regulations: year ending 28 February 2013.

5 December: End of month 8 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession.

7 December: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 31 October 2013.

12 December: Direct debit VAT payment will be taken: quarter ended 31 October 2013.

19 December: CIS monthly return deadline: month ended 5 December 2013.

19 December: Cheque payments for PAYE/NI, student loan, CIS  to be cleared into HMRC bank: month ended 5 December 2013.

20 December: Electronic PAYE/NI etc payments to be cleared into HMRC bank: month ended 5 December 2013.

30 December : Submission of electronic 2012/13 self assessment tax return if require unpaid tax to be collected by tax code.

31 December : Company tax return CT600 due to HMRC: years ending 31 December 2012.

31 December: Company accounts (Private Limited Co) due to be filed: years ending 31 March 2013.

31 December: Company accounts (Public Companies) due to be filed: years ending 30 June 2013.

1 January : Corporation tax payment for company not within the instalment regulations: years ending 31 March 2013.