December 19

• Postal payments for PAYE & NIC 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 PAYE & NIC 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 31

• Companies House filing date for companies with a year end of 31 March 2017.