Cheque payments for month ended 5 December should reach your Accounts Office by this date.
22 December
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, HMRC recommend that you start to prepare your 2010-11 P14 End of Year Summary,
if you need to account for a balancing payment by 31 January.