1–21 June

Corporation Tax:

PT for APs ending between 1–31 July 2010

1–21 June

Corporation Tax:

First instalment of preliminary tax for “Large Companies” with a financial year ending between 1–31 December 2010

1–21 June

Corporation Tax:

Returns for APs ending between 1–30 September 2009

1–21 June

Corporation Tax:

Pay balance due on APs ending between 1–30 September 2009

1–30 June

Corporation Tax:

Returns of Third Party Information for APs ending between 1–30 September 2009

30 June

VAT:

Expiration of VAT transitional measures for second-hand vehicles and agricultural machinery

30 June

NPPR:

2010 charge must be paid in order to avoid late payment charges

9 July

Share Schemes:

Special extended return filing date for returns of information for 2009 in relation to unapproved employee share schemes

14 July

PAYE/PRSI:

P30 monthly return and payment for June 2010

14 July

DWT:

Return and payment of DWT for June 2010

14 July

PSWT:

F30 monthly return and payment for June 2010

14 July

RCT:

RCT30 monthly return and payment for June 2010

19 July

VAT:

Bi-Monthly VAT 3 return and payment (if due) for period May/June 2010

19 July

VAT:

Bi-Annual VAT 3 return and payment (if due) for period January/June 2010

Note:

Where returns and payments (corporation tax – preliminary tax, annual CT1 return, balancing payment; VAT – VAT3 Return, VAT due; and RCT – Monthly RCT30 Return, RCT due) are made electronically, the return and payment deadlines are being extended to the 23rd day of the month. A similar extension to the PAYE/PRSI monthly return filing/payment deadline to the 23rd day has also been made.

Where the filing and payment requirements are not made by the extended deadline, interest will run from the normal deadline and not the extension date.