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Monthly direct debit

  1. Overview
  2. Preliminary Income Tax
  3. Local Property Tax (LPT)
  4. Employers' Income Tax
  5. Variable direct debit scheme
  6. Value-Added Tax (VAT)
  7. Direct debit procedures for seasonal businesses
  8. Monthly Direct Debit Calendar

Monthly Direct Debit Calendar

The Direct Debit facility is a self-managed process for customers and agents. The Direct Debit Calendar below shows the cut-off dates for creating, amending and cancelling monthly direct debit mandates for:

  • Preliminary Income Tax (IT)
  • Local Property Tax (LPT)
  • Value Added Tax (VAT)
  • Employers’ IT.
  • January cut-off dates
    January Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    30/12/2021 IT Create New Direct Debit Mandate to commence in January 2022 10/01/2022
    05/01/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from January 2022 10/01/2022
    07/01/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in January 2022 1 17/01/2022
    12/01/2022 LPT Cancel Existing Direct Debit Mandate effective from January 2022 17/01/2022
    19/01/2022 VAT and Employers’ IT Create New Direct Debit Mandate 2 27/01/2022
    24/01/2022

    VAT and Employers’ IT

    		 Amend or Cancel Existing Direct Debit Mandate effective from January 2022 27/01/2022
  • February cut-off dates
    February Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/02/2022 IT Create New Direct Debit Mandate to commence in February 2022 09/02/2022
    04/02/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from February 2022 09/02/2022
    07/02/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in February 2022 1 15/02/2022
    10/02/2022 LPT Cancel Existing Direct Debit Mandate effective from February 2022 15/02/2022
    16/02/2022

    VAT and Employers’

    IT

    		 Create New Direct Debit Mandate 2 24/02/2022
    21/02/2022

    VAT and Employers’

    IT

    		 Amend or Cancel Existing Direct Debit Mandate effective from February 2022 24/02/2022
  • March cut-off dates
    March Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/03/2022 IT Create New Direct Debit Mandate to commence in March 2022 09/03/2022
    04/03/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from March 2022 09/03/2022
    07/03/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in March 2022 1 15/03/2022
    10/03/2022 LPT Cancel Existing Direct Debit Mandate effective from March 2022 15/03/2022
    21/03/2022

    VAT and Employers’

    IT

    		 Create New Direct Debit Mandate 2 29/03/2022
    24/03/2022

    VAT and Employers’

    IT

    		 Amend or Cancel Existing Direct Debit Mandate effective from March 2022 29/03/2022
  • April cut-off dates
    April Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/04/2022 IT Create New Direct Debit Mandate to commence in April 2022 11/04/2022
    06/04/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from April 2022 11/04/2022
    07/04/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in April 2022 1 19/04/2022
    12/04/2022 LPT Cancel Existing Direct Debit Mandate effective from April 2022 19/04/2022
    19/04/2022

    VAT and Employers’

    IT

    		 Create New Direct Debit Mandate 2 27/04/2022
    22/04/2022

    VAT and Employers’

    IT

    		 Amend or Cancel Existing Direct Debit Mandate effective from April 2022 27/04/2022
  • May cut-off dates
    May Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    28/04/2022 IT Create New Direct Debit Mandate to commence in May 2022 09/05/2022
    04/05/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from May 2022 09/05/2022
    06/05/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in May 2022 1 16/05/2022
    11/05/2022 LPT Cancel Existing Direct Debit Mandate effective from May 2022 16/05/2022
    19/05/2022

    VAT and Employers’

    IT

    		 Create New Direct Debit Mandate 2 27/05/2022
    24/05/2022

    VAT and Employers’

    IT

    		 Amend or Cancel Existing Direct Debit Mandate effective from May 2022 27/05/2022
  • June cut-off dates
    June Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    31/05/2022 IT Create New Direct Debit Mandate to commence in June 2022 09/06/2022
    03/06/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from June 2022 09/06/2022
    07/06/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in June 2022 1 15/06/2022
    10/06/2022 LPT Cancel Existing Direct Debit Mandate effective from June 2022 15/06/2022
    20/06/2022

    VAT and Employers’

    IT

    		 Create New Direct Debit Mandate 2 28/06/2022
    23/06/2022

    VAT and Employers’

    IT

    		 Amend or Cancel Existing Direct Debit Mandate effective from June 2022 28/06/2022
  • July cut-off dates
    July Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/07/2022 IT Create New Direct Debit Mandate to commence in July 2022 11/07/2022
    06/07/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from July 2022 11/07/2022
    07/07/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in July 2022 1 15/07/2022
    12/07/2022 LPT Cancel Existing Direct Debit Mandate effective from July 2022 15/07/2022
    19/07/2022

    VAT and Employers’

    IT

    		 Create New Direct Debit Mandate 2 27/07/2022
    22/07/2022

    VAT and Employers’

    IT

    		 Amend or Cancel Existing Direct Debit Mandate effective from July 2022 27/07/2022
  • August cut-off dates
    August Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    29/07/2022 IT Create New Direct Debit Mandate to commence in August 2022 09/08/2022
    04/08/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from August 2022 09/08/2022
    05/08/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in August 2022 1 15/08/2022
    10/08/2022 LPT Cancel Existing Direct Debit Mandate effective from August 2022 15/08/2022
    19/08/2022 VAT and Employers’ IT Create New Direct Debit Mandate 2 29/08/2022
    24/08/2022 VAT and Employers’ IT Amend or Cancel Existing Direct Debit Mandate effective from August 2022 29/08/2022
  • September cut-off dates
    September Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/09/2022 IT Create New Direct Debit Mandate to commence in September 2022 09/09/2022
    06/09/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from September 2022 09/09/2022
    07/09/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in September 2022 1 15/09/2022
    12/09/2022 LPT Cancel Existing Direct Debit Mandate effective from September 2022 15/09/2022
    20/09/2022 VAT and Employers’ IT Create New Direct Debit Mandate 2 28/09/2022
    23/09/2022 VAT and Employers’ IT Amend or Cancel Existing Direct Debit Mandate effective from September 2022 28/09/2022
  • October cut-off dates
    October Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    30/09/2022 IT Create New Direct Debit Mandate to commence in October 2022 10/10/2022
    05/10/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from October 2022 10/10/2022
    07/10/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in October 2022 1 17/10/2022
    12/10/2022 LPT Cancel Existing Direct Debit Mandate effective from October 2022 17/10/2022
    18/10/2022 VAT and Employers’ IT Create New Direct Debit Mandate 2 26/10/2022
    21/10/2022 VAT and Employers’ IT Amend or Cancel Existing Direct Debit Mandate effective from October 2022 26/10/2022
  • November cut-off dates
    November Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/11/2022 IT Create New Direct Debit Mandate to commence in January 2023 09/11/2022
    04/11/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from November 2022 09/11/2022
    07/11/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in November 2022 1 15/11/2022
    10/11/2022 LPT Cancel Existing Direct Debit Mandate effective from November 2022 15/11/2022
    18/11/2022 VAT and Employers’ IT Create New Direct Debit Mandate 2 28/11/2022
    23/11/2022 VAT and Employers’ IT Amend or Cancel Existing Direct Debit Mandate effective from November 2022 28/11/2022
  • December cut-off dates
    December Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/12/2022 IT Create New Direct Debit Mandate to commence in January 2023 09/12/2022
    06/12/2022 IT Amend or Cancel Existing Direct Debit Mandate effective from December 2022 09/12/2022
    07/12/2022 LPT Create New or Amend Existing Direct Debit Mandate to commence in December 2022 1 15/12/2022
    12/12/2022 LPT Cancel Existing Direct Debit Mandate effective from December 2022 15/12/2022
    19/12/2022 VAT and Employers’ IT Create New Direct Debit Mandate 2 29/12/2022
    21/12/2022 VAT and Employers’ IT Amend or Cancel Existing Direct Debit Mandate effective from December 2022 29/12/2022

1. Amending the details of a Local Property Tax (LPT) Direct Debit Mandate will result in a new Mandate being created. Therefore, the cut-off date for ‘Amending’ an LPT Direct Debit Mandate is the same as the cut off date for ‘Creating’ an LPT Direct Debit Mandate.

2. The first deduction date for VAT and Employers’ IT will depend on the existing filing pattern for VAT and Employers’ IT as outlined in the below table.

  • Filing pattern deduction date for VAT and Employers’ IT
    Schedule for first debit deduction
    TaxheadCondition
    VAT Bi-Monthly customers: First available month is always the next available even month, provided VAT 3 has not already issued for the bi-monthly period in which they are applying.
    VAT Tri-Annual customer: First available month will be February, June or October following the current simplified filing period.
    VAT Bi-Annual customer: First available month will be either February or August following the current simplified filing period.
    VAT Annual customer: First available month is the next debit date available.
    Employers’ IT Monthly Filers: First available month is the next debit date available.
    Employers’ IT Quarterly Filers: First available months will be February, May, August or November following the current simplified filing period.
    Employers’ IT Annual customer: First available month is the next debit date available.

Published: 07 February 2022 Print this page

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