Employer's Diary - December

December 19

• Cheque payments for month ended 5 December should reach our Accounts Office.

December 22

• Electronic payments for month ended 5 December should have cleared into HM Revenue & Customs (HMRC) bank account by this date.

December - End

• If you are subject to IR35 Service Companies legislation, we recommend that you start to prepare your 2008-09 form P14 End of Year Summary, if you need to account for a balancing payment by 31 January.