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Deadlines, December 2012

30 October 2012
Issue: 4377 / Categories: Admin
Important admin dates for the month

1 December

  • Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 28 February 2012.
  • Check HMRC website to ascertain whether advisory fuel rates been increased.

7 December

  • Due date for October VAT returns if filing and paying electronically.

14 December

  • Quarterly instalment of corporation tax due for large companies (depending on accounting year-end).
  • EC sales list if filing a monthly paper return.

19 December

  • Payment of PAYE/CIS liabilities for month ended 5 November 2012 if not paying electronically.
  • File monthly construction industry scheme (CIS) return.

21 December

  • Electronic payments of PAYE/NIC and CIS liabilities should have cleared into HMRC bank account.

30 December

  • Deadline for submission of online self-assessment tax returns if underpayments of up to £3,000 are to be collected by a PAYE coding adjustment.

31 December

  • Companies House should have received accounts for private companies with 31 March 2012 year-ends and  public limited companies with 30 June 2012 year-ends.
  • HMRC should have received CTSA returns for companies with accounting periods ended 31 December 2011.
  • HMRC should receive VAT returns and payment for q/e 30 November 2012.
  • 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 2012.
  • End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
  • Intrastat supplementary declaration November 2012.


Issue: 4377 / Categories: Admin
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