Key Tax Deadlines for December 2023

19th

  • 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

22nd

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

30th

  • 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

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