1–21 December

Corporation Tax: Preliminary Tax for APs ending between 1–31 January 2010

1–21 December

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

1–21 December

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

1–21 December

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

1–31 December

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

14 January

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

14 January

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

14 January

PSWT: F30 monthly return and payment for December 2009

14 January

RCT: RCT30 monthly return and payment for December 2009

15 December

Capital Gains Tax: Payment due on disposals made between 1 January and 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.