December Important Dates

3rd                     - Chancellor's Autumn Statement

30th                   - Last day for online submission of 2014 Tax return for HMRC to collect tax through clients’

                               2015/16 PAYE code, where they owe less than £3,000

31st                   - Last day for non EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2014

                          - End of relevant year for taxable distance supplies to UK for VAT registration

                               purposes

                         - End of relevant year for cross border acquisitions of taxable goods in the UK for VAT registration 

                               purposes

                         - End of CT61 quarterly period

                         - Filing date for Company Tax return Form CT600 for period ended 31 December 2013