Tax Toolkit / Taxation Calendar

January 2017
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 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 Corporation Tax PT for APs ending between 1-28 February 2017
*1-23 Corporation Tax Returns for APs ending between 1-30 April 2016
*1-23 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 2016 inclusive
February 2017
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 Corporation Tax PT for APs ending between 1-31 March 2017
*1-23 Corporation Tax Returns for APs ending between 1-31 May 2016
*1-23 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
March 2017
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 Corporation Tax PT for APs ending between 1-30 April 2017
*1-23 Corporation Tax Returns for APs ending between 1-30 June 2016
*1-23 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
April 2017
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 Corporation Tax PT for APs ending between 1-31 May 2017
*1-23 Corporation Tax Returns for APs ending between 1-31 July 2016
*1-23 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
May 2017
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 Corporation Tax PT for APs ending between 1-30 June 2017
*1-23 Corporation Tax Returns for APs ending between 1-31 August 2016
*1-23 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
June 2016
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
July 2016
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
August 2016
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
September 2016
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
October 2016
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
November 2016
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
December 2016
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.

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