TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

KEY IRISH TAX DEADLINES

14 March

PAYE/PRSI/USC/LPT:

Monthly return and payment for Feb 19

14 March

PSWT:

F30 monthly return and payment for Feb 19

14 March

DWT:

Return and payment for Feb 19

1–23 March

Corporation Tax:

PT for APs ending between 1–30 April 19

1–23 March

Corporation Tax:

First instalment of preliminary tax for “Large Companies” with a financial year ending between 1–30 September 19

1–23 March

Corporation Tax:

Returns for APs ending between 1–30 June 18

1–23 March

Corporation Tax:

Pay balance due on APs ending between 1–30 June 18

1–31 March

Corporation Tax:

Returns of Third Party Information for APs ending between 1–30 June 18

21 March

LPT:

Single Debit Authority deduction from bank account

23 March

VAT:

Bi-monthly VAT 3 and payment for period Jan/Feb together with the return of trading details where the accounting period ends between 1 January and 28 Feb.

23 March

RCT:

RCT monthly return and payment for Feb 19

23 March

VAT:

Monthly VAT 3 return and payment (if due) for the period together with a Return of Trading Details where the accounting period ends in Feb

23 March

VAT:

Annual VAT 3 return and payment (if due) for the period March – Feb together with a Return of Trading Details where the accounting period ends in Feb

31 March

Income Tax:

Deadline for claiming separate assessment for 2019. Deadline for nominating assessable spouse for 2019.

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 deadline are extended to the 23rd day of the month. Where the filing and payment requirements are not made by the extended deadline.