Dates and deadlines

14 December 2019

• EC sales list

  Deadline for paper monthly or quarterly return filing.

19 December 2019

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from November 2019.

21 December 2019

• EC sales list

  Deadline for online monthly or quarterly return filing.

• Intrastat

  Due date for payment of supplementary declarations for November 2019.

22 December 2019

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay 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 2019

• Online self-assessment (PAYE)

  Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2018 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.

31 December 2019

• 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 2018 to be submitted to HMRC.

• CT61

  End of CT61 quarterly period.