10 December

Income tax:

Extended Pay and File deadline for customers who file their 2019 self-assessed income tax return and make the appropriate payment through ROS in respect of preliminary tax for 2020 and any income tax balance due for 2019

14 December

PAYE/PRSI/USC/LPT:

Monthly return and payment for November 2020

14 December

DWT:

Return and payment for November 2020

14 December

PSWT:

F30 monthly return and payment for November 2020

15 December

Capital gains tax:

Payment due on gains arising between 1 January 2020 – 30 November 2020 inclusive

19 December

VAT:

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

19 December

VAT:

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

1–23 December

Corporation Tax:

PT for APs ending between 1–31 January 2020

1–23 December

Corporation Tax:

Returns for APs ending between 1–31 March 2020

1–23 December

Corporation Tax:

Pay balance due on APs ending between 1–31 March 2020

23 December

RCT:

RCT monthly return and payment (if due) for November 2020

1–31 December

Corporation Tax:

Returns of Third-Party Information for APs ending between 1–31 March 2020

Note:

Where returns and payments are made electronically, the return and payment deadline is extended to the 23rd day of the month. Where the return and payments are not made electronically, the deadline is 1–21 of the relevant month.