Tax Toolkit / Taxation Calendar

January 2019
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 2018
P30 quarterly return and payment for October - December 2018
14 DWT Return and payment of DWT for December 2018
14 PSWT F30 monthly return and payment for December 2018
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 2018 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 2018 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 2018 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 2018
*1-23 Corporation Tax PT for APs ending between 1-28 February 2019
*1-23 Corporation Tax Returns for APs ending between 1-30 April 2018
*1-23 Corporation Tax Pay Balance due on APs ending between 1-30 April 2018
23 RCT RCT monthly return and payment for December 2018
23 RCT RCT quarterly return and payment (if due) for period October - December 2018
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-30 April 2018
31 Capital Gains Tax Payment due on gains arising between 1 December 2018 to 31 December 2016 inclusive
February 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for January 2019
14 DWT Return and payment of DWT for January 2019
14 PSWT F30 monthly return and payment for January 2019
15 PSWT F35 annual return for year ended 31 December 2018
15 PAYE/PRSI/USC/LPT Make available P60 2018, to each employee
15 PAYE/PRSI/USC/LPT Due date submission of Form P35 for year ended 31 December 2018
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 2019
*1-23 Corporation Tax Returns for APs ending between 1-31 May 2018
*1-23 Corporation Tax Pay Balance due on APs ending between 1-31 May 2018
23 RCT RCT monthly return and payment (if due) for January 2019
23 Income Tax Due date submission of SARP Employer Return for year ended 31 December 2018
1-28 Corporation Tax Returns of Third Party Information for APs ending between 1-31 May 2018
March 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for February 2019
14 DWT Return and payment of DWT for February 2019
14 PSWT F30 monthly return and payment for February 2019
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 2019 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 2019
*1-23 Corporation Tax Returns for APs ending between 1-30 June 2018
*1-23 Corporation Tax Pay Balance due on APs ending between 1-30 June 2018
23 RCT RCT monthly return and payment (if due) for February 2019
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-30 June 2018
31 Income Tax Due date submission of Form RSS1 - Return of Share Options and other Rights for 2018
31 Income Tax Due date submission of Form ESS1 - Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2018
31 Income Tax Due date submission of Form SRSO1 - Return of Information of an Approved Savings Related Share Option Scheme for 2018
31 Income Tax Due date submission of Form ESOT1 - Return of Information of an Approved Employee Share Ownership Trust for 2018
31 Income Tax Deadline for claiming Separate Assessment for 2019
31 Income Tax Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2019
April 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for March 2019
P30 quarterly return and payment for January - March 2019
14 DWT Return and payment of DWT for March 2019
14 PSWT F30 monthly return and payment for March 2019
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 20188
*1-23 Corporation Tax PT for APs ending between 1-31 May 2019
*1-23 Corporation Tax Returns for APs ending between 1-31 July 2018
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 July 2018
23 RCT RCT monthly return and payment (if due) for March 2019
23 RCT RCT quarterly return and payment (if due) for period January - March 2019
1-30 Corporation Tax Returns of Third Party Information for APs ending between 1-31 July 2018
May 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for April 2019
14 DWT Return and payment of DWT for April 2019
14 PSWT F30 monthly return and payment for April 2019
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 2019 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 2018 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 2019
*1-23 Corporation Tax Returns for APs ending between 1-31 August 2018
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 August 2018
23 RCT RCT monthly return and payment (if due) for April 2019
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-31 August 2018
June 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for May 2019
14 DWT Return and payment of DWT for May 2019
14 PSWT F30 monthly return and payment for May 2019
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 2019
*1-23 Corporation Tax Returns for APs ending between 1-30 September 2018
*1-23 Corporation Tax Pay balance due on APs ending between 1-30 September 2018
23 RCT RCT monthly return and payment (if due) for May 2019
1-30 Corporation Tax Returns of Third Party Information for APs ending between 1-30 September 2018
July 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for June 2019
P30 quarterly return and payment for April - June 2019
14 DWT Return and payment of DWT for June 2019
14 PSWT F30 monthly return and payment for June 2019
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 2019 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 2019 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 2019
*1-23 Corporation Tax PT for APs ending between 1-31 August 2019
*1-23 Corporation Tax Returns for APs ending between 1-31 October 2018
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 October 2018
23 RCT RCT monthly return and payment (if due) for June 2019
23 RCT RCT quarterly return and payment (if due) for period April - June 2019
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-31 October 2018
August 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for July 2019
14 DWT Return and payment of DWT for July 2019
14 PSWT F30 monthly return and payment for July 2019
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 2019
*1-23 Corporation Tax Returns for APs ending between 1-30 November 2018
*1-23 Corporation Tax Pay balance due on APs ending between 1-30 November 2018
23 RCT RCT monthly return and payment (if due) for July 2019
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-30 November 2018
September 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for August 2019
14 DWT Return and payment of DWT for August 2019
14 PSWT F30 monthly return and payment for August 2019
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 2019 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 2019 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 2019
*1-23 Corporation Tax Returns for APs ending between 1-31 December 2018
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 December 2018
23 RCT RCT monthly return and payment (if due) for August 2019
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-31 December 2018
October 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for September 2019
P30 quarterly return and payment for July - September 2019
14 DWT Return and payment of DWT for September 2019
14 PSWT F30 monthly return and payment for September 2019
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 2019
*1-23 Corporation Tax PT for APs ending between 1-30 November 2019
*1-23 Corporation Tax Returns for APs ending between 1-31 January 2019
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 January 2019
23 RCT RCT monthly return and payment (if due) for September 2019
23 RCT RCT quarterly return and payment (if due) for period July - September 2019
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-31 January 2019
31 Income Tax Preliminary Tax 2019
31 Income Tax Pay balance of 2018 tax liability
31 Income Tax Return of income for 2018
31 Capital Gains Tax Return of Capital Gains for 2018
31 Capital Acquisitions Tax Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2018 and 31 August 2019
November 2019
1 LPT Liability (Ownership) date for 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for October 2019
14 DWT Return and payment of DWT for October 2019
14 PSWT F30 monthly return and payment for October 2019
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 2018 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 2019
*1-23 Corporation Tax Returns for APs ending between 1-28 February 2019
*1-23 Corporation Tax Pay balance due on APs ending between 1-28 February 2019
23 RCT RCT monthly return and payment (if due) for October 2019
25 LPT Deadline for confirming payment method to Revenue if spreading payments over 2019 (making phased payments). Note: This date is provisional.
1-30 Corporation Tax Returns of Third Party Information for APs ending between 1-28 February 2019
December 2019
14 PAYE/PRSI/USC/LPT P30 monthly return and payment for November 2019
14 DWT Return and payment of DWT for November 2019
14 PSWT F30 monthly return and payment for November 2019
15 Capital Gains Tax Payment due on gains arising between 1 January 2019 - 30 November 2019 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 2019
*1-23 Corporation Tax Returns for APs ending between 1-31 March 2019
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 March 2019
23 RCT RCT monthly return and payment (if due) for November 2019
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-31 March 2019

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