1 – 21 December

Corporation Tax:

Preliminary tax for APs ending between 1–31 January 2011

1 – 21 December

Corporation Tax:

First instalment of preliminary tax for “Large Companies” with a financial year ending between 1–30 June 2011

1 – 21 December

Corporation Tax:

Returns for APs ending between 1–31 March 2010

1 – 21 December

Corporation Tax:

Pay balance due on APs ending between 1–31 March 2010

1 – 31 December

Corporation Tax:

Returns of Third Party Information for APs ending between 1–31 March 2010

14 January

PAY/PRSI:

P30 monthly return and payment for December 2010

14 January

PSWT:

F30 monthly return and payment for December

14 January

RCT:

RCT30 monthly return and payment for December 2010

14 January

DWT:

Return and payment of DWT for December 2010

31 January

CGT:

Tax due in respect of any gains arising on disposals in the period from 1 December to 31 December 2010

Note:

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 extended to the 23rd day of the month. A similar extension to the 23rd day applies for the PAYE/PRSI monthly return filing/payment deadline.

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.

The above deadlines may be affected by Budget 2011 proposals.