Key Irish Tax Deadlines
1 – 21 March |
Corporation Tax: |
Preliminary tax for APs ending between 1 – 30 April 2012 |
1 – 21 March |
Corporation Tax: |
First installment of preliminary tax for “Large Companies” with a financial year ending between 1 – 30 September 2012 |
1 – 21 March |
Corporation Tax: |
Returns for APs ending between 1 – 30 June 2011 |
1 – 21 March |
Corporation Tax: |
Pay balance due on APs ending between 1 – 30 June 2011 |
1 – 31 March |
Corporation Tax: |
Returns of Third Party Information for APs ending between 1 – 30 June 2011 |
31 March |
Income Tax: |
Deadline for claiming separate assessment for the year 2012. |
31 March |
Income Tax: |
Deadline for nominating assessable spouse for 2012. |
31 March |
Income Tax: |
Return of Share Awards, Share Options and other Rights and Other Securities for 2011 |
14 April |
PAYE/PRSI: |
P30 monthly return and payment for March 2012. P30 quarterly return and payment for January/March 2012 |
14 April |
PSWT: |
F30 monthly return and payment for March 2012 |
14 April |
RCT: |
RCT30 monthly return and payment for March 2012 |
14 April |
DWT: |
Return and payment of DWT for March 2012 |
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. |