1 – 21 May

Corporation Tax:

Preliminary tax for APs ending between 1–30 June 2011

1 – 21 May

Corporation Tax:

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

1 – 21 May

Corporation Tax:

Returns for APs ending between 1–31 August 2010

1 – 21 May

Corporation Tax:

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

1 – 31 May

Corporation Tax:

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

I June

Mandatory eFiling:

Taxpayers covered by Phase 3 are required to pay and file returns electronically from 1 June 2011

14 June

PAYE/PRSI:

P30 monthly return and payment for May 2011

14 June

PSWT:

F30 monthly return and payment for May 2011

14 June

RCT:

RCT30 monthly return and payment for May 2011

14 June

DWT:

Return and payment of DWT for May 2011

Note:

Where returns and payments (corporation tax – preliminary tax, annual CT1 return, balancing payment; VAT – VAT3 Return, VAT due; RCT – Monthly RCT30 Return, RCT due; PAYE/PRSI monthly return filing/payment) are made electronically, the return and payment deadlines are extended to the 23rd day of the month.

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.