1 Jan

LPT:

Due date for payment of LPT for 2014 where not paid by installments or deduction at source.

1–21 Jan

Corporation Tax:

PT for APs ending between 1–28 February 2014

1–21 Jan

Corporation Tax:

First instalment of preliminary tax for “Large Companies” with a financial year ending between 1– 31 July 2014

1–21 Jan

Corporation Tax:

Returns for APs ending between 1 – 30 April 2013

1–21 Jan

Corporation Tax:

Pay balance due on APs ending between 1 – 30 April 2013

1–31 Jan

Corporation Tax:

Returns of Third Party Information for APs ending between 1 – 30 April 2013

14 Jan

PAYE/PRSI:

P30 monthly return and payment for December 2013

14 Jan

DWT:

Return and payment for December 2013

14 Jan

PSWT:

F30 monthly return and payment for December 2013

23 Jan

RCT:

RCT30 monthly return and payment for December 2013

23 Jan

VAT:

Bi-Monthly VAT3 return and payment for period Nov-Dec 2013. Bi-Annual VAT 3 return and payment for period July - December 2013. 4 Monthly VAT 3 return and payment for period September - December 2013

31 Jan

CGT

Due date in respect of any gains arising on any disposals in the period1 December to 31 December 2013.

Note:

Taxpayers subject to mandatory e-Filing must file their returns and make payments electronically. Where returns and payments are made electronically, the return and payment deadlines are 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.