December 19

• Postal payments for month ended 5 December should reach your HMRC Accounts Office by this date. If you pay late you may have to pay a late payment penalty.
• Receipt of the Contractors Monthly Returns for month ended 5 December for those under the Construction Industry Scheme is due by this date whether submitted electronically or on paper.

December 22

• Electronic payments for month ended 5 December must clear into the HMRC bank account by this date. If you pay late you may have to pay a late payment penalty.

December 30

• Deadline for online submission of 2014 Self Assessment Tax Returns for HMRC to collect any tax due through your PAYE code, where you owe less than £3,000.

December 31

• Companies House filing date for companies with a year end of 31 March 2014. Please note that due to Christmas holidays the last day for the submission of March 2014 accounts will be Monday 22 December 2014.