14 January

PAYE/PRSI/USC/LPT:

Payroll submission December 2019

14 January

PSWT:

F30 monthly return and payment for December 2019

10 January

LPT:

Latest date for paying in full by cash, cheque, credit card or debit card

15 January

LPT:

Commencement of monthly direct debit payments

14 January

DWT:

Return and payment for December 2019

1–23 January

Corporation Tax:

PT for APs ending between 1–29 February 2020

1–23 January

Corporation Tax:

First instalment of preliminary tax for “Large Companies” with a financial year ending between 1–31 July 2020

1–23 January

Corporation Tax:

Returns for APs ending between 1–30 April 2019

1–23 January

Corporation Tax:

Pay balance due on APs ending between 1–30 April 2019

1–31 January

Corporation Tax:

Returns of Third-Party Information for APs ending between 1–30 April 2019

23 January

RCT:

RCT monthly return and payment for December 2019

23 January

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 December 2019

23 January

VAT:

Annual VAT 3 return and payment (if due) for the period December-November together with a Return of Trading Details where the accounting period ends in December 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 then interest will run from the normal deadline and not the extension date.