December Key Dates

Newsletter issue - December 2023

19^th

• For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC

22^nd

• Deadline for employers operating PAYE to pay HMRC. For those paying by post, the deadline is 19 December.

30^th

• Deadline for submitting online Self-Assessment Tax Returns to HMRC - for those who are both self-employed and employed and want to spread their payments throughout the year via their PAYE tax code, rather than paying one lump sum