Tax

Tax deadlines

Jun 03, 2019
EY’s Helen Byrne, Sherena Deveney and Brendan McSparran FCA outline the relevant compliance dates for June and July 2019.

Republic of Ireland 

Relevant dates for companies

4 June 2019

Dividend withholding tax return filing and payment date (for distributions made in May 2019).

21 June 2019

Due date for payment of preliminary tax for companies with a financial year ended 31 July 2019. If this is paid using ROS, this date is extended to 23 June 2019.

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ended 31 December 2019. If this is paid using ROS, this date is extended to 23 June 2019.

23 June 2019

Last date for filing corporation tax return CT1 for companies with a financial year ending on 30 September 2018 if filed using ROS. 

Due date for any balancing payment in respect of the same accounting period.

Loans advanced to participators in a close company in the year ended 30 September 2018 may need to be repaid by 23 June 2019 to avoid the assessment (on the company) of income tax thereon.

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 June 2018 year ends, this should extend the iXBRL deadline to 23 June 2019.

30 June 2019

Last date for filing third-party payments return 46G for companies with a financial year ending on 30 September 2018.

Latest date for payment of dividends for the period ended 31 December 2017 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).

CbC Reports/Equivalent CbC Reports for the fiscal year ended 30 June 2018 (where necessary) must be filed with Revenue no later than 30 June 2019.

14 July 2019

Dividend withholding tax return filing and payment date (for distributions made in June 2019).

21 July 2019

Due date for payment of preliminary tax for companies with a financial year ended 31 August 2019. If this is paid using ROS, this date is extended to 23 July 2019.

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ended 31 January 2020. If this is paid using ROS, this  date is extended to 23 July 2019.

23 July 2019

Last date for filing corporation tax return CT1 for companies with a financial year ending on 31 October 2018 if filed using ROS.

Due date for any balancing payment in respect of the same accounting period.

Loans advanced to participators in a close company in the year ended 31 October 2018 may need to be repaid by 23 July 2019 to avoid the assessment (on the company) of income tax thereon.

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 July 2018 year ends, this should extend the iXBRL deadline to 23 July 2019.

31 July 2019

Last date for filing third-party payments return 46G for companies with a financial year ending on 31 October 2018.

Latest date for payment of dividends for the period ended 31 January 2018 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).

CbC Reports/Equivalent CbC Reports for the fiscal year ended 31 July 2018 (where necessary) must be filed with Revenue no later than 31 July 2019.

General

30 June 2019

Claims under the VAT compensation schemes for charities for VAT on paid on expenditure in 2018 must be submitted by 30 June 2019.

Deadline for FATCA and CRS reporting obligations for 2018.

05 July 2019

Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly ‘client lists’ in respect of disclosed transactions madae available in the relevant quarter. Any quarterly returns for the period to 30 June are due on 5 July.

30 July 2019

Due date for submission of return and payment of IREF withholding tax in connection with accounting periods ending between 1 July and 
31 December 2018.

Due date for IREFs to file financial statements electronically (in iXBRL format) with the Revenue in respect of accounting periods ending between 1 July and 31 December 2018.

Northern Ireland 

Relevant company dates

14 June 2019

For accounting periods beginning on or after 1 April 2019, a company whose augmented profits for the period exceed £20 million (as reduced where required) are referred to as a “very large company”. Very large companies are required to pay all of their corporation tax in instalments during the accounting period. For a 12-month accounting period, the first instalment is due two months and 13 days after the first day of the accounting period and each subsequent payment is due three months after the last.

For example, a company with a 12-month accounting period ended 31 March 2020, the instalment payments are due on:

  • 14 June 2019
  • 14 September 2019
  • 14 December 2019
  • 14 March 2020

Each instalment should represent 25% of the company’s estimated corporation tax liability.

30 June 2019


If a company has to comply with Senior Accounting Officer (SAO) regulations, they will need to nominate a SAO and inform HMRC of the individual. A SAO of a qualifying company must provide HMRC with a certificate no later than the end of the period allowed for filing the company’s accounts for the financial year with Companies House. For public limited companies, this is six months after the end of the accounting period,
i.e. 30 June 2019 for a company with a 31 December 2018 period end. 

For groups that are subject to a corporate interest restriction, a “reporting company” (if desired) must be nominated within six months of the end of that period of account.

14 July 2019

Due date for the first quarterly instalment payment for “large” companies with a period ended 31 December 2019. 

Due date for income tax for the CT61 period to 30 June 2019.

Personal tax

31 July 2019

First payment on account towards the taxpayers 2018/19 liability is due.
 
Any 2017/18 tax returns submitted after this date will be subject to a penalty amounting to the higher of £300 or 5% of the tax due for the year.
 
Any tax for 2017/18 not paid by this date will be subject to a further 5% penalty (in addition to an interest charge).

Corporation tax

01 June 2019

Due date for corporation tax for companies with a twelve month period end 31 August 2018 that are not “large” or “very large”.

14 June 2019

Due date for quarterly instalment payments for “large” companies (with a twelve month accounting period):

  • Period end 30 November 2019 – first quarterly instalment;
  • Period end 31 August 2019 - second quarterly instalment;
  • Period end 31 May 2019 – third quarterly instalment; and 
  • Period end 28 February 2019 – fourth quarterly instalment.

01 July 2019

Due date for corporation tax for companies with a twelve month period end 30 September 2018 that are not “large” or “very large”.

14 July 2019


Due date for quarterly instalment payments for “large” companies (with a twelve month accounting period):

  • Period end 31 December 2019 – first quarterly instalment;
  • Period end 30 September 2019 - second quarterly instalment;
  • Period end 30 June 2019 – third quarterly instalment; and
  • Period end 31 March 2019 – fourth quarterly instalment.