1^st

• Due date for Corporation Tax due for the year ended 31 March 2023

6^th

• Employee National Insurance reductions announced at Autumn Statement to take effect

19^th

• 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

22^nd

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

31^st

• Self-Assessment Tax Returns submission and payment deadline

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