December 2023

1 December

Corporation tax due for accounting periods ended 28 February 2023 where not payable by instalments

HMRC reviews advisory fuel rates for company cars

7 December

VAT returns and payments due for month or quarter ended 31 October 2023

14 December

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 August 2023 – instalment 4
• Year ended 30 November 2023 – instalment 3
• Year ended 28 February 2024 – instalment 2
• Year ended 31 May 2024 – instalment 1

Corpo