1–21 October

Corporation Tax: Preliminary Tax for APs ending between 1–30 November 2009

1–21 October

Corporation Tax: First instalment of Preliminary Tax for accounting periods of “Large Companies” ending between 1–30 April 2010

1–21 October

Corporation Tax: Returns for accounting periods ending between 1–31 January 2009

1–21 October

Corporation Tax: Pay balance due on accounting periods ending between 1–31 January 2009

1–31 October

Corporation Tax: Returns of Third Party Information for APs ending between 1–31 January 2009

14 November

PAYE/PRSI: P30 monthly return and payment for October 2009

14 November

DWT: Return and payment of Dividend Withholding Tax for October 2009

14 November

PSWT: F30 monthly return and payment for October 2009

14 November

RCT: RCT30 monthly return and payment for October 2009

31 October

Income Tax: Preliminary Tax 2009

31 October

Income Tax: Pay balance of 2008 tax liability

31 October

Income Tax: Return of income for 2008

31 October

Capital Gains Tax: Return of Capital Gains for 2008

With effect from 1 January 2009, where returns and payments (corporation tax – preliminary tax, annual CT1 return, balancing payment; VAT – VAT3 Return, VAT due; and RCT – Monthly RCT30 Return, RCT due) are made electronically, the return and payment deadlines are being extended to the 23rd day of the month. A similar extension to the PAYE/PRSI monthly return filing/payment deadline to the 23rd day has also been made.

Where the filing and payment requirements are not made by the extended deadline, interest will run from the normal deadline and not the extension.