Key Irish Tax Deadlines
19 November |
VAT: |
Bi-Monthly VAT 3 return and payment (if due) for period September/October 2011 |
1 – 21 November |
Corporation Tax: |
Preliminary tax for APs ending between 1–31 December 2011 |
1 – 21 November |
Corporation Tax: |
First installment of preliminary tax for “Large Companies” with a financial year ending between 1 – 31 May 2012 |
1 – 21 November |
Corporation Tax: |
Returns for APs ending between 1–28 February 2011 |
1 – 21 November |
Corporation Tax: |
Pay balance due on APs ending between 1-28 February 2011 |
1 – 30 November |
Corporation Tax: |
Returns of Third Party Information for APs ending between 1–28 February 2011 |
14 December |
PAYE/PRSI: |
P30 monthly return and payment for November 2011 |
14 December |
PSWT: |
F30 monthly return and payment for November 2011 |
14 December |
RCT: |
RCT30 monthly return and payment for November 2011 |
14 December |
DWT: |
Return and payment of DWT for November 2011 |
15 December |
CGT: |
Payment due on gains arising between 1 January 2011–30 November 2011 |
Note: |
Where returns and payments (corporation tax – preliminary tax, annual CT1 return, balancing payment; VAT – VAT3 Return, VAT due; RCT – Monthly RCT30 Return, RCT due; PAYE/PRSI monthly return filing/payment) are made electronically, the return and payment deadlines are extended to the 23rd day of the month. |
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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. |