1 January

LPT:

Commencement of phased payments

11 January

LPT:

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

14 January

PAYE/PRSI/USC/LPT:

Monthly return and payment for December 2020. Quarterly payment for October–December 2020

14 January

DWT:

Return and payment for December 2020

14 January

PSWT:

F30 monthly return and payment for December 2020

15 January

LPT:

Commencement of monthly direct debit payments

19 January

VAT:

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

19 January

VAT:

Bi-monthly VAT 3 return and payment (if due) for period November–December 2020 and Return of Trading Details where VAT accounting period ends between 1 November and 31 December

19 January

VAT:

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

19 January

VAT:

4 Monthly VAT 3 return and payment (if due) for period September–December 2020, and Return of Trading Details where VAT accounting period ends between 1 September and 31 December

19 January

VAT:

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

1–23 January

Corporation Tax:

PT for APs ending between 1–28 February 2021

1–23 January

Corporation Tax:

Returns for APs ending between 1–30 April 2020

1–23 January

Corporation Tax:

Pay balance due on APs ending between 1–30 April 2020

23 January

RCT:

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

23 January

RCT:

RCT quarterly return and payment (if due) for period October–December 2020

1–31 January

Corporation Tax:

Returns of Third-Party Information for APs ending between 1–30 April 2020

31 January

Capital Gains Tax:

Payment due on gains arising between 1 December 2020 to 31 December 2020 inclusive

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.