EJ Summers – Winner of Scottish Young Accountant of the Year Award
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December Key Dates
Newsletter issue - 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
