1 – 21 January

Corporation Tax:

Preliminary tax for APs ending between 1–28 February 2011

1 – 21 January

Corporation Tax:

First instalment of preliminary tax for “Large Companies” with a financial year ending between 1–31 July 2011

1 – 21 January

Corporation Tax:

Returns for APs ending between 1–30 April 2010

1 – 21 January

Corporation Tax:

Pay balance due on APs ending between 1–30 April 2010

1 – 31 January

Corporation Tax:

Returns of Third Party Information for APs ending between 1–30 April 2010

31 January

CGT:

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

14 February

PAYE/PRSI:

P30 monthly return and payment for January 2011

14 February

PSWT:

F30 monthly return and payment for January 2011

14 February

RCT:

RCT30 monthly return and payment for January 2011

14 February

DWT:

Return and payment of DWT for January 2011

15 February

PAYE/PRSI:

Due date submission of Form P35 for year ended 31 December 2010

15 February

PSWT:

F35 annual return for year ended 31 December 2010

15 February

RCT:

RCT 35 return for year ended 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.