2 Nov–1 Dec

Corporation Tax:

*Submission of returns for APs ending between 2 November 2016 and 1 December 2016. Payment of tax for small companies** with APs ending between 1 February 2017–28 February 2017

2 Dec–1 Jan

Corporation Tax:

*Submission of returns for APs ending between 2 December 2016 and 1 January 2017. Payment of tax for small companies** with APs ending between 1 March 2017–31 March 2017

7 Dec

VAT:

Return and payment due for the VAT period ending 31 October***

19 Dec

CIS:

Monthly return (online only) for the tax month 6 November to 5 December****

19 Dec

PAYE:

Monthly PAYE/Class 1 NIC/Apprenticeship levy payments****

30 Dec

Income tax:

Deadline for online submission of Self-Assessment tax return for tax year ended 5 April 2017 where HMRC are to collect tax owed (less than £3,000 only) through the PAYE code

Notes:

*Company tax returns must be submitted online for accounting periods ending after 31 March 2010. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in iXBRL format.
** Small companies are those not required to make corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as large under this should make their instalment payments by the relevant due dates. Corporation Tax must be paid electronically.
****Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later than normal, as noted above. The 7 calendar day extension does not apply in certain exceptional cases.
****Deadline is extended to the 22^nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22^nd day of the month (unless paying by Faster Payment) or 19^th for non-electronic.