Taxation Calendar
| January 2015 | |
|---|---|
| 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 2014 P30 quarterly return and payment for October – December 2014 |
| 14 | DWT Return and payment of DWT for December 2014 |
| 14 | PSWT F30 monthly return and payment for December 2014 |
| 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 2014 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 2014 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 2014 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-28 February 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-30 April 2014 |
| 1-21 | Corporation Tax Pay Balance due on APs ending between 1-30 April 2014 |
| 23 | RCT RCT monthly return and payment (if due) for December 2014 |
| 23 | RCT RCT quarterly return and payment (if due) for period October – December 2014 |
| 1-31 | Corporation Tax Returns of Third Party Information for APs ending between 1-30 April 2014 |
| 31 | Capital Gains Tax Payment due on gains arising between 1 December 2014 to 31 December 2014 inclusive |
| February 2015 | |
| 14 | PAYE/PRSI/USC/LPT P30 monthly return and payment for January 2015 |
| 14 | DWT Return and payment of DWT for January 2015 |
| 14 | PSWT F30 monthly return and payment for January 2015 |
| 15 | PSWT F35 annual return for year ended 31 December 2014 |
| 15 | PAYE/PRSI/USC/LPT Make available P60 2014, to each employee |
| 15 | PPAYE/PRSI/USC/LPT Due date submission of Form P35 for year ended 31 December 2014 |
| 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-31 March 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-31 May 2014 |
| 1-21 | Corporation Tax Pay Balance due on APs ending between 1-31 May 2014 |
| 23 | RCT RCT monthly return and payment (if due) for January 2015 |
| 1-28 | Corporation Tax Returns of Third Party Information for APs ending between 1-31 May 2014 |
| March 2015 | |
| 14 | PAYE/PRSI/USC/LPT P30 monthly return and payment for February 2015 |
| 14 | DWT Return and payment of DWT for February 2015 |
| 14 | PSWT F30 monthly return and payment for February 2014 |
| 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 2015 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-30 April 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-30 June 2014 |
| 1-21 | Corporation Tax Pay Balance due on APs ending between 1-30 June 2014 |
| 21 | LPT Single Debit Authority deduction from bank account |
| 23 | RCT RCT monthly return and payment (if due) for February 2015 |
| 1-31 | Corporation Tax Returns of Third Party Information for APs ending between 1-30 June 2014 |
| 31 | Income Tax Return of Share Awards, Share Options and other Rights and Other Securities for 2014 |
| 31 | Income Tax Deadline for claiming Separate Assessment for 2015 |
| 31 | Income Tax Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2015 |
| April 2015 | |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for March 2015 P30 quarterly return and payment for January – March 2015 |
| 14 | Dividend Withholding Tax Return and payment of DWT for March 2015 |
| 14 | PSWT F30 monthly return and payment for March 2015 |
| 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-31 May 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-31 July 2014 |
| 1-21 | Corporation Tax Pay balance due on APs ending between 1-31 July 2014 |
| 23 | Relevant Contracts Tax RCT30 monthly return and payment for March 2015 (if due) |
| 23 | Relevant Contracts Tax RCT quarterly return and payment (if due) for period January – March 2015 |
| 1-30 | Corporation Tax Returns of Third Party Information for APs ending between 1-31 July 2014 |
| May 2015 | |
| 14 | PAYE/PRSI/USC/LPT P30 monthly return and payment for April 2015 |
| 14 | DWT Return and payment of DWT for April 2015 |
| 14 | PSWT F30 monthly return and payment for April 2015 |
| 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 2014 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 2015 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-30 June 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-31 August 2015 |
| 1-21 | Corporation Tax Pay balance due on APs ending between 1-31 August 2014 |
| 23 | RCT RCT monthly return and payment (if due) for April 2015 |
| 1-31 | Corporation Tax Returns of Third Party Information for APs ending between 1-31 August 2014 |
| June 2015 | |
| 14 | PAYE/PRSI/USC/LPT P30 monthly return and payment for May 2015 |
| 14 | Dividend Withholding Tax Return and payment of DWT for May 2015 |
| 14 | PSWT F30 monthly return and payment for May 2015 |
| 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-31 July 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-30 September 2014 |
| 1-21 | Corporation Tax Pay balance due on APs ending between 1-30 September 2014 |
| 23 | Relevant Contracts Tax RCT monthly return and payment (if due) for May 2015 |
| 1-30 | Corporation Tax Returns of Third Party Information for APs ending between 1-30 September 2014 |
| July 2015 | |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for June 2015 P30 quarterly return and payment for April – June 2015 |
| 14 | Dividend Withholding Tax Return and payment of DWT for June 2015 |
| 14 | PSWT F30 monthly return and payment for June 2015 |
| 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 2015 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 2015 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-31 August 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-31 October 2014 |
| 1-21 | Corporation Tax Pay balance due on APs ending between 1-31 October 2014 |
| 23 | Relevant Contracts Tax RCT monthly return and payment (if due) for June 2015 |
| 23 | Relevant Contracts Tax RCT quarterly return and payment (if due) for period April – June 2015 |
| 1-31 | Corporation Tax Returns of Third Party Information for APs ending between 1-31 October 2014 |
| August 2015 | |
| 14 | PAYE/PRSI/USC/LPT P30 monthly return and payment for July 2015 |
| 14 | DWT Return and payment of DWT for July 2015 |
| 14 | PSWT F30 monthly return and payment for July 2015 |
| 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-31 September 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-30 November 2014 |
| 1-21 | Corporation Tax Pay balance due on APs ending between 1-30 November 2014 |
| 23 | RCT RCT monthly return and payment (if due) for July 2015 |
| 1-31 | Corporation Tax Returns of Third Party Information for APs ending between 1-30 November 2014 |
| September 2015 | |
| 14 | PAYE/PRSI/USC/LPT P30 monthly return and payment for August 2015 |
| 14 | DWT Return and payment of DWT for August 2015 |
| 14 | PSWT F30 monthly return and payment for August 2015 |
| 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 2015 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 2015 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-31 October 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-31 December 2014 |
| 1-21 | Corporation Tax Pay balance due on APs ending between 1-31 December 2014 |
| 23 | RCT RCT monthly return and payment (if due) for August 2015 |
| 1-31 | Corporation Tax Returns of Third Party Information for APs ending between 1-31 December 2014 |
| October 2015 | |
| 14 | PAYE/PRSI/USC/LPT P30 monthly return and payment for September 2015 P30 quarterly return and payment for July – September 2015 |
| 14 | DWT Return and payment of DWT for September 2015 |
| 14 | PSWT F30 monthly return and payment for September 2015 |
| 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-30 November 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-31 January 2015 |
| 1-21 | Corporation Tax Pay balance due on APs ending between 1-31 January 2015 |
| 23 | RCT RCT monthly return and payment (if due) for September 2015 |
| 23 | RCT RCT quarterly return and payment (if due) for period July – September 2015 |
| 1-31 | Corporation Tax Returns of Third Party Information for APs ending between 1-31 January 2015 |
| 31 | Income Tax Preliminary Tax 2015 |
| 31 | Income Tax Pay balance of 2014 tax liability |
| 31 | Income Tax Return of income for 2014 |
| 31 | Capital Gains Tax Return of Capital Gains for 2014 |
| 31 | Capital Acquisitions Tax Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2014 and 31st of August 2015 |
| November 2015 | |
| 1 | LPT Liability (ownership) date for 2016 |
| 14 | PAYE/PRSI/USC/LPT P30 monthly return and payment for October 2015 |
| 14 | DWT Return and payment of DWT for October 2015 |
| 14 | PSWT F30 monthly return and payment for October 2015 |
| 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 2015 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-31 December 2015 |
| 1-21 | Corporation Tax Returns for APs ending between 1-28 February 2015 |
| 1-21 | Corporation Tax Pay balance due on APs ending between 1-28 February 2015 |
| 23 | RCT RCT30 monthly return and payment (if due) for October 2015 |
| 25 | LPT Deadline for confirming payment method to Revenue if spreading payments over 2016 (making phased payments). Note: This date is provisional. |
| 1-30 | Corporation Tax Returns of Third Party Information for APs ending between 1-28 February 2015 |
| December 2015 | |
| 14 | PAYE/PRSI P30 monthly return and payment for November 2015 |
| 14 | DWT Return and payment of DWT for November 2015 |
| 14 | PSWT F30 monthly return and payment for November 2015 |
| 15 | Capital Gains Tax Payment due on gains arising between 1 January 2014 – 30 November 2015 inclusive |
| 19 | Corporation Tax 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 | Corporation Tax 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 |
| 1-21 | Corporation Tax PT for APs ending between 1-31 January 2016 |
| 1-21 | Corporation Tax Returns for APs ending between 1-31 March 2015 |
| 1-21 | Corporation Tax Pay balance due on APs ending between 1-31 March 2015 |
| 23 | RCT RCT monthly return and payment (if due) for November 2014 |
| 1-31 | Corporation Tax Returns of Third Party Information for APs ending between 1-31 March 2015 |
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