Key Dates: December 2021 1 DecemberNew Advisory Fuel Rates (AFR) applies for company car users. 7 DecemberVAT returns and payments due for Accounting Quarter period ending 31 October. 22 DecemberDeadline for electronic remittance of PAYE, NICs and CIS to HMRC. 30 DecemberDeadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number. 31 DecemberDeadline for filing of accounts with Companies House for accounting periods ended 31 December 2020.