December 2018

 

1 Corporation tax due for small companies for 28 February 2018 accounting period.
1 Check whether the approved car fuel rates have changed and update your reimbursement in line therewith.
7 Deadline for HMRC to receive online VAT returns and electronic payment for October quarter-end and monthly VAT returns declaring a net payment due.
7 Normal Capital Goods Scheme adjustment for VAT-year ending April 2018.
14 Instalment of corporation tax due for large companies with, 31 August 2018, 30 November 2018, 28 February 2019 and 31 May 2019 year ends.
14 Deadline for submission of monthly paper EC Sales List for November.
21 Deadline for submission of monthly electronic EC Sales lists for November.
21 Deadline for the submission of Intrastat returns for the month of November.
22 Cleared electronic payment of December PAYE due.
30 Deadline for electronic submission of individual tax return if you owe less than £3,000 and want it to be collected via your tax code.
31 Deadline for submission of corporation tax self-assessment return for companies with a 31 December 2017 year end.
31 Deadline for submission of November quarter-end and monthly VAT returns claiming a refund or nil payment of VAT.
31 End of relevant year for EU businesses measuring taxable distance supplies to UK for VAT registration purposes.
31 End of relevant year for measuring cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
31 Deadline for submitting claims to the UK by non-EU traders in respect of businesses for UK VAT costs during year ended 30 June 2018.
31 Final date for reclaim of tax paid on loan to participator if loan repaid during APE 31 December 2014.