Taxation Calendar

Tax Info / Taxation Calendar

January 2016
1 LPT
Commencement of phased payments

7 LPT
Deadline for paying in full, in one single payment or confirming that payment will be made in full by Single Debit Authority

14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for December 2015
P30 quarterly return and payment for October – December 2015

14 DWT
Return and payment of DWT for December 2015

14 PSWT
F30 monthly return and payment for December 2015

15 LPT
Commencement of monthly direct debit payments

19 VAT
Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the accounting period ends in December

19 VAT
Bi-Monthly VAT 3 return and payment (if due) for period November – December 2015 together with the Return of Trading Details where the accounting period ends between the 1st November and the 31st December

19 VAT
Bi-Annual VAT 3 return and payment (if due) for period July – December 2015 together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st December

19 VAT
4 Monthly VAT 3 return and payment (if due) for period September – December 2015 together with the Return of Trading Details where the accounting period ends between the 1st September and the 31st December

19 VAT
Annual VAT 3 return and payment (if due) for the period January – December together with a Return of Trading Details where the accounting period ends in December

20 VAT
MOSS VAT return and payment (if due) for the period October – December 2015

*1-23 Corporation Tax
PT for APs ending between 1-29 February 2016

*1-23 Corporation Tax
Returns for APs ending between 1-30 April 2015

*1-23 Corporation Tax
Pay Balance due on APs ending between 1-30 April 2015

23 RCT
RCT monthly return and payment for December 2015

23 RCT
RCT quarterly return and payment (if due) for period October – December 2015

1-31 Corporation Tax
Returns of Third Party Information for APs ending between 1-30 April 2015

31 Capital Gains Tax
Payment due on gains arising between 1 December 2015 to 31 December 2015 inclusive

February 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for January 2016

14 DWT
Return and payment of DWT for January 2016

14 PSWT
F30 monthly return and payment for January 2016

15 PSWT
F35 annual return for year ended 31 December 2015

15 PAYE/PRSI/USC/LPT
Make available P60 2015, to each employee

15 PAYE/PRSI/USC/LPT
Due date submission of Form P35 for year ended 31 December 2015

19 VAT
Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the accounting period ends in January

19 VAT
Annual VAT 3 return and payment (if due) for the period February – January together with a Return of Trading Details where the accounting period ends in January

*1-23 Corporation Tax
PT for APs ending between 1-31 March 2016

*1-23 Corporation Tax
Returns for APs ending between 1-31 May 2015

*1-23 Corporation Tax
Pay Balance due on APs ending between 1-31 May 2015

23 RCT
RCT monthly return and payment (if due) for January 2016

23 Income Tax
Due date submission of SARP Employer Return for year ended 31 December 2015

1-29 Corporation Tax
Returns of Third Party Information for APs ending between 1-31 May 2015

March 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for February 2016

14 DWT
Return and payment of DWT for February 2016

14 PSWT
F30 monthly return and payment for February 2016

19 VAT
Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the accounting period ends in February

19 VAT
Bi-Monthly VAT 3 return and payment (if due) for period January /February 2016 together with the Return of Trading Details where the accounting period ends between the 1st January and the 29th February

19 VAT
Annual VAT 3 return and payment (if due) for the period March – February together with a Return of Trading Details where the accounting period ends in February

21 LPT
Single Debit Authority deduction from bank account

*1-23 Corporation Tax
PT for APs ending between 1-30 April 2016

*1-23 Corporation Tax
Returns for APs ending between 1-30 June 2015

*1-23 Corporation Tax
Pay Balance due on APs ending between 1-30 June 2015

23 RCT
RCT monthly return and payment (if due) for February 2016

1-31 Corporation Tax
Returns of Third Party Information for APs ending between 1-30 June 2015

31 Income Tax
Return of Share Options and other Rights for 2015

31 Income Tax
Deadline for claiming Separate Assessment for 2016

31 Income Tax
Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2016

April 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for March 2016
P30 quarterly return and payment for January – March 2016

14 DWT
Return and payment of DWT for March 2016

14 PSWT
F30 monthly return and payment for March 2016

19 VAT
Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the accounting period ends in March

19 VAT
Annual VAT 3 return and payment (if due) for the period April – March together with a Return of Trading Details where the accounting period ends in March

20 VAT
MOSS VAT return and payment (if due) for the period January – March 2016

*1-23 Corporation Tax
PT for APs ending between 1-31 May 2016

*1-23 Corporation Tax
Returns for APs ending between 1-31 July 2015

*1-23 Corporation Tax
Pay balance due on APs ending between 1-31 July 2015

23 RCT
RCT monthly return and payment (if due) for March 2016

23 RCT
RCT quarterly return and payment (if due) for period January – March 2016

1-30 Corporation Tax
Returns of Third Party Information for APs ending between 1-31 July 2015

May 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for April 2016

14 DWT
Return and payment of DWT for April 2016

14 PSWT
F30 monthly return and payment for April 2016

19 VAT
Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the accounting period ends in April

19 VAT
Bi-Monthly VAT 3 return and payment for period March – April 2016 together with the Return of Trading Details where the accounting period ends between the 1st March and the 30th April

19 VAT
4 Monthly VAT 3 return and payment (if due) for period January – April 2016 together with the Return of Trading Details where the accounting period ends between the 1st January and the 30th April

19 VAT
Annual VAT 3 return and payment (if due) for the period May – April together with a Return of Trading Details where the accounting period ends in April

*1-23 Corporation Tax
PT for APs ending between 1-30 June 2016

*1-23 Corporation Tax
Returns for APs ending between 1-31 August 2015

*1-23 Corporation Tax
Pay balance due on APs ending between 1-31 August 2015

23 RCT
RCT monthly return and payment (if due) for April 2016

1-31 Corporation Tax
Returns of Third Party Information for APs ending between 1-31 August 2015

June 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for May 2016

14 DWT
Return and payment of DWT for May 2016

14 PSWT
F30 monthly return and payment for May 2016

19 VAT
Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the accounting period ends in May

19 VAT
Annual VAT 3 return and payment (if due) for the period June – May together with a Return of Trading Details where the accounting period ends in May

*1-23 Corporation Tax
PT for APs ending between 1-31 July 2016

*1-23 Corporation Tax
Returns for APs ending between 1-30 September 2015

*1-23 Corporation Tax
Pay balance due on APs ending between 1-30 September 2015

23 RCT
RCT monthly return and payment (if due) for May 2016

1-30 Corporation Tax
Returns of Third Party Information for APs ending between 1-30 September 2015

July 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for June 2016
P30 quarterly return and payment for April – June 2016

14 DWT
Return and payment of DWT for June 2016

14 PSWT
F30 monthly return and payment for June 2016

19 VAT
Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the accounting period ends in June

19 VAT
Bi-Monthly VAT 3 return and payment (if due) for period May – June 2016 together with the Return of Trading Details where the accounting period ends between the 1st May and the 30th June

19 VAT
Bi-Annual VAT 3 return and payment (if due) for period January – June 2016 together with the Return of Trading Details where the accounting period ends between the 1st January and the 30th June

19 VAT
Annual VAT 3 return and payment (if due) for the period July – June together with a Return of Trading Details where the accounting period ends in June

20 VAT
MOSS VAT return and payment (if due) for the period April – June 2016

*1-23 Corporation Tax
PT for APs ending between 1-31 August 2016

*1-23 Corporation Tax
Returns for APs ending between 1-31 October 2015

*1-23 Corporation Tax
Pay balance due on APs ending between 1-31 October 2015

23 RCT
RCT monthly return and payment (if due) for June 2016

23 RCT
RCT quarterly return and payment (if due) for period April – June 2016

1-31 Corporation Tax
Returns of Third Party Information for APs ending between 1-31 October 2015

August 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for July 2016

14 DWT
Return and payment of DWT for July 2016

14 PSWT
F30 monthly return and payment for July 2016

19 VAT
Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the accounting period ends in July

19 VAT
Annual VAT 3 return and payment (if due) for the period August – July together with a Return of Trading Details where the accounting period ends in July

*1-23 Corporation Tax
PT for APs ending between 1-30 September 2016

*1-23 Corporation Tax
Returns for APs ending between 1-30 November 2015

*1-23 Corporation Tax
Pay balance due on APs ending between 1-30 November 2015

23 RCT
RCT monthly return and payment (if due) for July 2016

1-31 Corporation Tax
Returns of Third Party Information for APs ending between 1-30 November 2015

September 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for August 2016

14 DWT
Return and payment of DWT for August 2016

14 PSWT
F30 monthly return and payment for August 2016

19 VAT
Monthly VAT 3 return and payment (if due) for the period August together with a Return of Trading Details where the accounting period ends in August

19 VAT
Bi-Monthly VAT 3 return and payment (if due) for period July – August 2016 together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st August

19 VAT
4 Monthly VAT 3 return and payment (if due) for period May – August 2016 together with the Return of Trading Details where the accounting period ends between the 1st May and the 31st August

19 VAT
Annual VAT 3 return and payment (if due) for the period September – August together with a Return of Trading Details where the accounting period ends in August

*1-23 Corporation Tax
PT for APs ending between 1-31 October 2016

*1-23 Corporation Tax
Returns for APs ending between 1-31 December 2015

*1-23 Corporation Tax
Pay balance due on APs ending between 1-31 December 2015

23 RCT
RCT monthly return and payment (if due) for August 2016

1-31 Corporation Tax
Returns of Third Party Information for APs ending between 1-31 December 2015

October 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for September 2016
P30 quarterly return and payment for July – September 2016

14 DWT
Return and payment of DWT for September 2016

14 PSWT
F30 monthly return and payment for September 2016

19 VAT
Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the accounting period ends in September

19 VAT
Annual VAT 3 return and payment (if due) for the period October – September together with a Return of Trading Details where the accounting period ends in September

20 VAT
MOSS VAT return and payment (if due) for the period July – September 2016

*1-23 Corporation Tax
PT for APs ending between 1-30 November 2016

*1-23 Corporation Tax
Returns for APs ending between 1-31 January 2016

*1-23 Corporation Tax
Pay balance due on APs ending between 1-31 January 2016

23 RCT
RCT monthly return and payment (if due) for September 2016

23 RCT
RCT quarterly return and payment (if due) for period July – September 2016

1-31 Corporation Tax
Returns of Third Party Information for APs ending between 1-31 January 2016

31 Income Tax
Preliminary Tax 2016

31 Income Tax
Pay balance of 2015 tax liability

31 Income Tax
Return of income for 2015

31 Capital Gains Tax
Return of Capital Gains for 2015

31 Capital Acquisitions Tax
Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2015 and 31 August 2016

November 2016
1 LPT
Liability (Ownership) date for 2017

14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for October 2016

14 DWT
Return and payment of DWT for October 2016

14 PSWT
F30 monthly return and payment for October 2016

19 VAT
Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the accounting period ends in October

19 VAT
Bi-Monthly VAT 3 return and payment (if due) for period September – October 2016 together with the Return of Trading Details where the accounting period ends between the 1st September and the 31st October

19 VAT
Annual VAT 3 return and payment (if due) for the period November – October together with a Return of Trading Details where the accounting period ends in October

*1-23 Corporation Tax
PT for APs ending between 1-31 December 2016

*1-23 Corporation Tax
Returns for APs ending between 1-29 February 2016

*1-23 Corporation Tax
Pay balance due on APs ending between 1-29 February 2016

23 RCT
RCT monthly return and payment (if due) for October 2016

25 LPT
Deadline for confirming payment method to Revenue if spreading payments over 2017 (making phased payments). Note: This date is provisional.

1-30 Corporation Tax
Returns of Third Party Information for APs ending between 1-29 February 2016

December 2016
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for November 2016

14 DWT
Return and payment of DWT for November 2016

14 PSWT
F30 monthly return and payment for November 2016

15 Capital Gains Tax
Payment due on gains arising between 1 January 2016 – 30 November 2016 inclusive

19 VAT
Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the accounting period ends in November

19 VAT
Annual VAT 3 return and payment (if due) for the period December – November together with a Return of Trading Details where the accounting period ends in November

*1-23 Corporation Tax
PT for APs ending between 1-31 January 2017

*1-23 Corporation Tax
Returns for APs ending between 1-31 March 2016

*1-23 Corporation Tax
Pay balance due on APs ending between 1-31 March 2016

23 RCT
RCT monthly return and payment (if due) for November 2016

1-31 Corporation Tax
Returns of Third Party Information for APs ending between 1-31 March 2016

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

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