KEY IRISH TAX DEADLINES
14 Dec |
PAYE/PRSI: |
P30 monthly return and payment for Nov 2015 |
14 Dec |
PSWT: |
F30 monthly return and payment for Nov 2015 |
14 Dec |
DWT: |
Return and payment for Nov 2015 |
15 Dec |
CGT: |
Payment due on gains arising between 1 Jan 2015–30 Nov 2015 inclusive |
1–21 Dec |
Corporation Tax: |
PT for APs ending between 1–31 Jan 2016 |
1–21 Dec |
Corporation Tax: |
First instalment of preliminary tax for “Large Companies” with a financial year ending between 1–30 June 2016 |
1–21 Dec |
Corporation Tax: |
Returns for APs ending between 1–31 March 2015 |
1–21 Dec |
Corporation Tax: |
Pay balance due on APs ending between 1–31 March 2015 |
1–31 Dec |
Corporation Tax: |
Returns of Third Party Information for APs ending between 1–31 March 2015 |
23 Dec |
RCT: |
RCT monthly return and payment for Nov 2015 |
23 Dec |
VAT: |
Monthly VAT3 return and payment for period Nov 2015. Annual VAT3 return and payment for period Dec–Nov 2015. Annual Return of Trading Details for the relevant period. |
Note: |
Taxpayers subject to mandatory e-filing must file their returns and make payments electronically. Where returns and payments are made electronically, the return and payment deadline are extended to the 23rd day of the month. 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. |