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. |