Calendar of key dates

October 2017

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 2017 P30 quarterly return and payment for July - September 2017
14	DWT: Return and payment of DWT for September 2017
14	PSWT: F30 monthly return and payment for September 2017
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 2017
1-23[1]	Corporation Tax: PT for APs ending between 1-30 November 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-31 January 2017
1-23[1]	Corporation Tax: Pay balance due on APs ending between 1-31 January 2017
23	RCT: RCT monthly return and payment (if due) for September 2017
23	RCT: RCT quarterly return and payment (if due) for period July - September 2017
1-31	Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2017
31	Income Tax: Preliminary Tax 2017
31	Income Tax: Pay balance of 2016 tax liability
31	Income Tax: Return of income for 2016
31	Capital Gains Tax: Return of Capital Gains for 2016
31	Capital Acquisitions Tax: Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2016 and 31 August 2017

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

November 2017

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 2018
14	PAYE/PRSI/USC/LPT: P30 monthly return and payment for October 2017
14	DWT: Return and payment of DWT for October 2017
14	PSWT: F30 monthly return and payment for October 2017
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 2017 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[1]	Corporation Tax: PT for APs ending between 1-31 December 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-29 February 2017
1-23[1]	Corporation Tax: Pay balance due on APs ending between 1-28 February 2017
23	RCT: RCT monthly return and payment (if due) for October 2017
25	LPT: Deadline for confirming payment method to Revenue if spreading payments over 2018 (making phased payments). Note: This date is provisional.
1-30	Corporation Tax: Returns of Third Party Information for APs ending between 1-28 February 2017

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

December 2017

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 2017
14	DWT: Return and payment of DWT for November 2017
14	PSWT: F30 monthly return and payment for November 2017
15	Capital Gains Tax: Payment due on gains arising between 1 January 2017 - 30 November 2017 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[1]	Corporation Tax: PT for APs ending between 1-31 January 2018
1-23[1]	Corporation Tax: Returns for APs ending between 1-31 March 2017
1-23[1]	Corporation Tax: Pay balance due on APs ending between 1-31 March 2017
23	RCT: RCT monthly return and payment (if due) for November 2017
1-31	Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2017

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

January 2017

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
11	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 2016 P30 quarterly return and payment for October - December 2016
14	DWT: Return and payment of DWT for December 2016
14	PSWT: F30 monthly return and payment for December 2016
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 2016 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 2016 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 2016 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 2016
1-23[1]	Corporation Tax: PT for APs ending between 1-28 February 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-30 April 2016
1-23[1]	Corporation Tax: Pay Balance due on APs ending between 1-30 April 2016
23	RCT: RCT monthly return and payment for December 2016
23	RCT: RCT quarterly return and payment (if due) for period October - December 2016
1-31	Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2016
31	Capital Gains Tax: Payment due on gains arising between 1 December 2016 to 31 December 2016inclusive

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

February 2017

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 2017
14	DWT: Return and payment of DWT for January 2017
14	PSWT: F30 monthly return and payment for January 2017
15	PSWT: F35 annual return for year ended 31 December 2016
15	PAYE/PRSI/USC/LPT: Make available P60 2016, to each employee
15	PAYE/PRSI/USC/LPT: Due date submission of Form P35 for year ended 31 December 2016
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[1]	Corporation Tax: PT for APs ending between 1-31 March 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-31 May 2016
1-23[1]	Corporation Tax: Pay Balance due on APs ending between 1-31 May 2016
23	RCT: RCT monthly return and payment (if due) for January 2017
23	Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2016
1-29	Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2016

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

March 2017

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 2017
14	DWT: Return and payment of DWT for February 2017
14	PSWT: F30 monthly return and payment for February 2017
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 2017 together with the Return of Trading Details where the accounting period ends between the 1st January and the 28th 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[1]	Corporation Tax: PT for APs ending between 1-30 April 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-30 June 2016
1-23[1]	Corporation Tax: Pay Balance due on APs ending between 1-30 June 2016
23	RCT: RCT monthly return and payment (if due) for February 2017
1-31	Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2016
31	Income Tax: Due date submission of Form RSS1 - Return of Share Options and other Rights for 2016
31	Income Tax: Due date submission of Form ESS1 - Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2016
31	Income Tax: Due date submission of Form SRSO1 - Return of Information of an Approved Savings Related Share Option Scheme for 2016
31	Income Tax: Due date submission of Form ESOT1 - Return of Information of an Approved Employee Share Ownership Trust for 2016
31	Income Tax: Deadline for claiming Separate Assessment for 2017
31	Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2017

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

April 2017

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 2017 P30 quarterly return and payment for January - March 2017
14	DWT: Return and payment of DWT for March 2017
14	PSWT: F30 monthly return and payment for March 2017
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 2017
1-23 [1]	Corporation Tax: PT for APs ending between 1-31 May 2017
1-23 [1]	Corporation Tax: Returns for APs ending between 1-31 July 2016
1-23 [1]	Corporation Tax: Pay balance due on APs ending between 1-31 July 2016
23	RCT: RCT monthly return and payment (if due) for March 2017
23	RCT: RCT quarterly return and payment (if due) for period January - March 2017
1-30	Corporation Tax: Returns of Third Party Information for APs ending between 1-31 July 2016

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

May 2017

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 2017
14	DWT: Return and payment of DWT for April 2017
14	PSWT: F30 monthly return and payment for April 2017
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 2017 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[1]	Corporation Tax: PT for APs ending between 1-30 June 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-31 August 2016
1-23[1]	Corporation Tax: Pay balance due on APs ending between 1-31 August 2016
23	RCT: RCT monthly return and payment (if due) for April 2017
1-31	Corporation Tax: Returns of Third Party Information for APs ending between 1-31 August 2016

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

June 2017

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 2017
14	DWT: Return and payment of DWT for May 2017
14	PSWT: F30 monthly return and payment for May 2017
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[1]	Corporation Tax: PT for APs ending between 1-31 July 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-30 September 2016
1-23[1]	Corporation Tax: Pay balance due on APs ending between 1-30 September 2016
23	RCT: RCT monthly return and payment (if due) for May 2017
1-30	Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2016

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

July 2017

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 2017 P30 quarterly return and payment for April - June 2017
14	DWT: Return and payment of DWT for June 2017
14	PSWT: F30 monthly return and payment for June 2017
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 2017 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 2017 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 2017
1-23[1]	Corporation Tax: PT for APs ending between 1-31 August 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-31 October 2016
1-23[1]	Corporation Tax: Pay balance due on APs ending between 1-31 October 2016
23	RCT: RCT monthly return and payment (if due) for June 2017
23	RCT: RCT quarterly return and payment (if due) for period April - June 2017
1-31	Corporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2016

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

August 2017

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 2017
14	DWT: Return and payment of DWT for July 2017
14	PSWT: F30 monthly return and payment for July 2017
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[1]	Corporation Tax: PT for APs ending between 1-30 September 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-30 November 2016
1-23[1]	Corporation Tax: Pay balance due on APs ending between 1-30 November 2016
23	RCT: RCT monthly return and payment (if due) for July 2017
1-31	Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2016

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

September 2017

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 2017
14	DWT: Return and payment of DWT for August 2017
14	PSWT: F30 monthly return and payment for August 2017
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 2017 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 2017 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[1]	Corporation Tax: PT for APs ending between 1-31 October 2017
1-23[1]	Corporation Tax: Returns for APs ending between 1-31 December 2016
1-23[1]	Corporation Tax: Pay balance due on APs ending between 1-31 December 2016
23	RCT: RCT monthly return and payment (if due) for August 2017
1-31	Corporation Tax: Returns of Third Party Information for APs ending between 1-31 December 2016

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

Published: 03 October 2017 Please rate how useful this page was to you Print this page