1–21 January

Corporation Tax: Preliminary Tax for APs ending between 1–28 February 2010

1–21 January

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

1–21 January

Corporation Tax: Returns for accounting periods ending between 1–30 April 2009

1–21 January

Corporation Tax: Pay balance due on accounting periods ending between 1–30 April 2009

1–31 January

Corporation Tax: Returns of Third Party Information for APs ending between 1–30 April 2009

19 January

VAT: Bi-Monthly VAT 3 return and payment (if due) for period November/December 2009

19 January

VAT: Bi-Annual VAT 3 return and payment (if due) for period July/December 2009

19 January

VAT: 4 Monthly VAT 3 return and payment (if due) for period September/December 2009

31 January

Capital Gains Tax: Payment due on disposals made between 1 Dec and 31 Dec 2009

14 February

DWT: Return and payment of Dividend Withholding Tax for January 2010

14 February

PSWT: F30 monthly return and payment for January 2010

14 February

RCT: RCT30 monthly return and payment for January 2010

14 February

PAYE/PRSI: P30 monthly return and payment for January 2010

15 February

PAYE/PRSI: Issue P60 2009 to each employee

15 February

PAYE/PRSI: Form P35 return for year ended 31 December 2009

15 February

RCT: RCT 35 return for year ended 31 December 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.