Key Irish Tax Deadlines
1 – 21 October |
Corporation Tax: |
Preliminary tax for APs ending between 1–30 November 2010 |
1 – 21 October |
Corporation Tax: |
First instalment of preliminary tax for “Large Companies” with a financial year ending between 1–30 April 2011 |
1 – 21 October |
Corporation Tax: |
Returns for APs ending between 1–31 January 2010 |
1 – 21 October |
Corporation Tax: |
Pay balance due on APs ending between 1–31 January 2010 |
1 – 31 October |
Corporation Tax: |
Returns of Third Party Information for APs ending between 1–31 January 2010 |
31 October |
Income Tax: |
Preliminary Tax 2010* |
31 October |
Income Tax: |
Pay balance of 2009 tax liability* |
31 October |
Income Tax: |
Return of income for 2009* |
31 October |
Capital Gains Tax: |
Return of Capital Gains for 2009* |
31 October |
Capital Acquisitions Tax: |
New fixed pay & file deadline for all valuation dates falling in the 12 month period ended 31 August 2010* |
14 November |
PAY/PRSI: |
P30 monthly return and payment for October 2010 |
14 November |
PSWT: |
F30 monthly return and payment for October 2010 |
14 November |
RCT: |
RCT30 monthly return and payment for October 2010 |
14 November |
DWT: |
Return and payment of DWT for October 2010 |
16 November |
ROS Pay and File |
Taxpayers who pay and file on Revenue Online Service (ROS) can avail of the extended ROS Pay & File deadline |
19 November |
VAT: |
Bi-Monthly VAT 3 return and payment (if due) for period September/October 2010 |
Notes |
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. |
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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. |
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* the deadline is extended to 16 November for those who pay and file on Revenue Online Service (ROS) |