1–21 November

Corporation Tax: Preliminary Tax for APs ending between 1–31 December 2009

1–21 November

Corporation Tax: First instalment of Preliminary Tax for accounting periods of “Large Companies” ending between 1–31 May 2010

1–21 November

Corporation Tax: Returns for accounting periods ending between 1–28 February 2009

1–21 November

Corporation Tax: Pay balance due on accounting periods ending between 1–28 February 2009

1–30 November

Corporation Tax: Returns of Third Party Information for APs ending between 1–28 February 2009

14 December

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

14 December

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

14 December

PSWT: F30 monthly return and payment for November 2009

14 December

RCT: RCT 30 monthly return and payment for November 2009

15 December

Capital Gains Tax: Payment due on disposals made between 1 January 2009 to 30 November 2009

* 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.