14 May

PAYE/PRSI/USC/LPT:

monthly return and payment for April 2020

14 May

PSWT:

F30 monthly return and payment for April 2020

14 May

DWT:

Return and payment for April 2020

21 May

LPT:

Due date for certain annual payments

1–23 May

Corporation Tax:

PT for APs ending between 1–30 June 2020

1–23 May

Corporation Tax:

First instalment of preliminary tax for “Large Companies” with a financial year ending between 1–30 November 2020

1–23 May

Corporation Tax:

Returns for APs ending between 1–31 August 2019

1–23 May

Corporation Tax:

Pay balance due on APs ending between 1–31 August 2019

1–31 May

Corporation Tax:

Returns of Third-Party Information for APs ending between 1–31 August 2019

23 May

RCT:

RCT monthly return and payment for April 2020

23 May

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 April 2020

23 May

VAT:

Annual VAT 3 return and payment (if due) for the period May to April with a Return of Trading Details where the accounting period ends in April 2020

23 May

VAT:

Bi-monthly VAT 3 return and payment (if due) for the period March to April 2020 with a Return of Trading Details where the accounting period ends in April 2020.

Note:

Where returns and payments are made electronically, the return and payment deadline are extended to the 23^rd day of the month. Where the return and payments are not made electronically, the deadline is 1–21 of the relevant month.

Local Property Tax payment date extended due to COVID-19 for property owners who opted to pay their LPT for 2020 by Annual Debit Instruction or Single Debit Authority payment.