Deadline dates for December 2020

1 December 2020

Payment of corporation tax for accounting periods ended 28 February 2020 for SMEs not liable to pay by instalments.
Check HMRC website for latest advisory fuel rates.

7 December 2020

VAT returns and payment for 31 October 2020 quarter (electronic).

14 December 2020

Quarterly corporation tax instalment for large companies (depending on accounting year end).
Monthly EC sales list – paper return.

19 December 2020

Pay PAYE, National Insurance, CIS and student loan liabilities for month ended 5 December 2020 – cheque.
File monthly CIS return.

21 December 2020

File online monthly EC sales list.
Submit supplementary intrastat declarations for October 2020.

22 December 2020

PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC’s bank account.

30 December 2020

Deadline for submission of online self-assessment tax returns if underpayments are to be collected by a PAYE coding adjustment.

31 December 2020

End of EU transition period.
Companies House should have received accounts for private companies with 31 March 2020 year ends and PLCs with 30 June 2019 year ends.
HMRC should have received CTSA returns for companies with accounting periods ended 31 December 2019.
CT61 quarterly reporting period end.
Year end for taxable distance supplies to UK for VAT registration.
Non-EC traders claim recoverable UK VAT in year ended 30 June 2020.
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.