Calendar

 

January 2016

Return and payment dates for the month of January
Date Type of return and the period of the payment cover for each tax type
1 LPT: Commencement of phased payments
7 LPT: Deadline for paying in full, in one single payment or confirming that payment will be made in full by Single Debit Authority
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for December 2015
P30 quarterly return and payment for October - December 2015
14 DWT: Return and payment of DWT for December 2015
14 PSWT: F30 monthly return and payment for December 2015
15 LPT: Commencement of monthly direct debit payments
19 VAT: Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the accounting period ends in December
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period November - December 2015 together with the Return of Trading Details where the accounting period ends between the 1st November and the 31st December
19 VAT: Bi-Annual VAT 3 return and payment (if due) for period July - December 2015 together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st December
19 VAT: 4 Monthly VAT 3 return and payment (if due) for period September - December 2015 together with the Return of Trading Details where the accounting period ends between the 1st September and the 31st December
19 VAT: Annual VAT 3 return and payment (if due) for the period January - December together with a Return of Trading Details where the accounting period ends in December
20 VAT: MOSS VAT return and payment (if due) for the period October – December 2015
*1-23 Corporation Tax: PT for APs ending between 1-29 February 2016
*1-23 Corporation Tax: Returns for APs ending between 1-30 April 2015
*1-23 Corporation Tax: Pay Balance due on APs ending between 1-30 April 2015
23 RCT: RCT monthly return and payment for December 2015
23 RCT: RCT quarterly return and payment (if due) for period October - December 2015
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2015
31 Capital Gains Tax: Payment due on gains arising between 1 December 2015 to 31 December 2015 inclusive

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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February 2016

Return and payment dates for the month of February
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT: P30 monthly return and payment for January 2016
14 DWT: Return and payment of DWT for January 2016
14 PSWT: F30 monthly return and payment for January 2016
15 PSWT: F35 annual return for year ended 31 December 2015
15 PAYE/PRSI/USC/LPT: Make available P60 2015, to each employee
15 PAYE/PRSI/USC/LPT: Due date submission of Form P35 for year ended 31 December 2015
19 VAT: Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the accounting period ends in January
19 VAT: Annual VAT 3 return and payment (if due) for the period February - January together with a Return of Trading Details where the accounting period ends in January
*1-23 Corporation Tax: PT for APs ending between 1-31 March 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 May 2015
*1-23 Corporation Tax: Pay Balance due on APs ending between 1-31 May 2015
23 RCT: RCT monthly return and payment (if due) for January 2016
23 Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2015
1-29 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2015

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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March 2016

Return and payment dates for the month of March
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT: P30 monthly return and payment for February 2016
14 DWT: Return and payment of DWT for February 2016
14 PSWT: F30 monthly return and payment for February 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the accounting period ends in February
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period January /February 2016 together with the Return of Trading Details where the accounting period ends between the 1st January and the 29th February
19 VAT: Annual VAT 3 return and payment (if due) for the period March - February together with a Return of Trading Details where the accounting period ends in February
21 LPT: Single Debit Authority deduction from bank account
*1-23 Corporation Tax: PT for APs ending between 1-30 April 2016
*1-23 Corporation Tax: Returns for APs ending between 1-30 June 2015
*1-23 Corporation Tax: Pay Balance due on APs ending between 1-30 June 2015
23 RCT: RCT monthly return and payment (if due) for February 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2015
31 Income Tax: Return of Share Options and other Rights for 2015
31 Income Tax: Deadline for claiming Separate Assessment for 2016
31 Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2016

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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April 2016

Return and payment dates for the month of April
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for March 2016
P30 quarterly return and payment for January - March 2016
14 DWT: Return and payment of DWT for March 2016
14 PSWT: F30 monthly return and payment for March 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the accounting period ends in March
19 VAT: Annual VAT 3 return and payment (if due) for the period April - March together with a Return of Trading Details where the accounting period ends in March
20 VAT: MOSS VAT return and payment (if due) for the period January – March 2016
*1-23 Corporation Tax: PT for APs ending between 1-31 May 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 July 2015
*1-23 Corporation Tax: Pay balance due on APs ending between 1-31 July 2015
23 RCT: RCT monthly return and payment (if due) for March 2016
23 RCT: RCT quarterly return and payment (if due) for period January - March 2016
1-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 July 2015

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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May 2016

Return and payment dates for the month of May
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT: P30 monthly return and payment for April 2016
14 DWT: Return and payment of DWT for April 2016
14 PSWT: F30 monthly return and payment for April 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the accounting period ends in April
19 VAT: Bi-Monthly VAT 3 return and payment for period March - April 2016 together with the Return of Trading Details where the accounting period ends between the 1st March and the 30th April
19 VAT: 4 Monthly VAT 3 return and payment (if due) for period January - April 2016 together with the Return of Trading Details where the accounting period ends between the 1st January and the 30th April
19 VAT: Annual VAT 3 return and payment (if due) for the period May - April together with a Return of Trading Details where the accounting period ends in April
*1-23 Corporation Tax: PT for APs ending between 1-30 June 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 August 2015
*1-23 Corporation Tax: Pay balance due on APs ending between 1-31 August 2015
23 RCT: RCT monthly return and payment (if due) for April 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 August 2015

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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June 2016

Return and payment dates for the month of June
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT: P30 monthly return and payment for May 2016
14 DWT: Return and payment of DWT for May 2016
14 PSWT: F30 monthly return and payment for May 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the accounting period ends in May
19 VAT: Annual VAT 3 return and payment (if due) for the period June - May together with a Return of Trading Details where the accounting period ends in May
*1-23 Corporation Tax: PT for APs ending between 1-31 July 2016
*1-23 Corporation Tax: Returns for APs ending between 1-30 September 2015
*1-23 Corporation Tax: Pay balance due on APs ending between 1-30 September 2015
23 RCT: RCT monthly return and payment (if due) for May 2016
1-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2015

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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July 2016

Return and payment dates for the month of July
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for June 2016
P30 quarterly return and payment for April - June 2016
14 DWT: Return and payment of DWT for June 2016
14 PSWT: F30 monthly return and payment for June 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the accounting period ends in June
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period May - June 2016 together with the Return of Trading Details where the accounting period ends between the 1st May and the 30th June
19 VAT: Bi-Annual VAT 3 return and payment (if due) for period January - June 2016 together with the Return of Trading Details where the accounting period ends between the 1st January and the 30th June
19 VAT: Annual VAT 3 return and payment (if due) for the period July - June together with a Return of Trading Details where the accounting period ends in June
20 VAT: MOSS VAT return and payment (if due) for the period April – June 2016
*1-23 Corporation Tax: PT for APs ending between 1-31 August 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 October 2015
*1-23 Corporation Tax: Pay balance due on APs ending between 1-31 October 2015
23 RCT: RCT monthly return and payment (if due) for June 2016
23 RCT: RCT quarterly return and payment (if due) for period April - June 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2015

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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August 2016

Return and payment dates for the month of August
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for July 2016
14 DWT: Return and payment of DWT for July 2016
14 PSWT: F30 monthly return and payment for July 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the accounting period ends in July
19 VAT: Annual VAT 3 return and payment (if due) for the period August - July together with a Return of Trading Details where the accounting period ends in July
*1-23 Corporation Tax: PT for APs ending between 1-30 September 2016
*1-23 Corporation Tax: Returns for APs ending between 1-30 November 2015
*1-23 Corporation Tax: Pay balance due on APs ending between 1-30 November 2015
23 RCT: RCT monthly return and payment (if due) for July 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2015

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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September 2016

Return and payment dates for the month of September
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for August 2016
14 DWT: Return and payment of DWT for August 2016
14 PSWT: F30 monthly return and payment for August 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period August together with a Return of Trading Details where the accounting period ends in August
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period July - August 2016 together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st August
19 VAT: 4 Monthly VAT 3 return and payment (if due) for period May - August 2016 together with the Return of Trading Details where the accounting period ends between the 1st May and the 31st August
19 VAT: Annual VAT 3 return and payment (if due) for the period September - August together with a Return of Trading Details where the accounting period ends in August
*1-23 Corporation Tax: PT for APs ending between 1-31 October 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 December 2015
*1-23 Corporation Tax: Pay balance due on APs ending between 1-31 December 2015
23 RCT: RCT monthly return and payment (if due) for August 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 December 2015

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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October 2016

Return and payment dates for the month of October
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for September 2016
P30 quarterly return and payment for July - September 2016
14 DWT: Return and payment of DWT for September 2016
14 PSWT: F30 monthly return and payment for September 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the accounting period ends in September
19 VAT: Annual VAT 3 return and payment (if due) for the period October - September together with a Return of Trading Details where the accounting period ends in September
20 VAT: MOSS VAT return and payment (if due) for the period July – September 2016
*1-23 Corporation Tax: PT for APs ending between 1-30 November 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 January 2016
*1-23 Corporation Tax: Pay balance due on APs ending between 1-31 January 2016
23 RCT: RCT monthly return and payment (if due) for September 2016
23 RCT: RCT quarterly return and payment (if due) for period July - September 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2016
31 Income Tax: Preliminary Tax 2016
31 Income Tax: Pay balance of 2015 tax liability
31 Income Tax: Return of income for 2015
31 Capital Gains Tax: Return of Capital Gains for 2015
31 Capital Acquisitions Tax: Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2015 and 31 August 2016

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically

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November 2016

Return and payment dates for the month of November
Date Type of return and the period of the payment cover for each tax type
1 LPT: Liability (Ownership) date for 2017
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for October 2016
14 DWT: Return and payment of DWT for October 2016
14 PSWT: F30 monthly return and payment for October 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the accounting period ends in October
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period September - October 2016 together with the Return of Trading Details where the accounting period ends between the 1st September and the 31st October
19 VAT: Annual VAT 3 return and payment (if due) for the period November - October together with a Return of Trading Details where the accounting period ends in October
*1-23 Corporation Tax: PT for APs ending between 1-31 December 2016
*1-23 Corporation Tax: Returns for APs ending between 1-29 February 2016
*1-23 Corporation Tax: Pay balance due on APs ending between 1-29 February 2016
23 RCT: RCT monthly return and payment (if due) for October 2016
25 LPT: Deadline for confirming payment method to Revenue if spreading payments over 2017 (making phased payments). Note: This date is provisional.
1-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-29 February 2016

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically

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December 2016

Return and payment dates for the month of December
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for November 2016
14 DWT: Return and payment of DWT for November 2016
14 PSWT: F30 monthly return and payment for November 2016
15 Capital Gains Tax: Payment due on gains arising between 1 January 2016 - 30 November 2016 inclusive
19 VAT: Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the accounting period ends in November
19 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 November
*1-23 Corporation Tax: PT for APs ending between 1-31 January 2017
*1-23 Corporation Tax: Returns for APs ending between 1-31 March 2016
*1-23 Corporation Tax: Pay balance due on APs ending between 1-31 March 2016
23 RCT: RCT monthly return and payment (if due) for November 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2016

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically

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