TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

KEY IRISH TAX DEADLINES

1 January

LPT:

Commencement of phased payments

12 January

LPT:

Deadline for paying in full, in one single payment or confirming that payment will be made in full by Single Debit Authority

14 January*

PAYE/PRSI/USC/LPT:

Monthly return and payment for December 2021Quarterly payment for October–December 2021

14 January

DWT:

Return and payment of DWT for December 2021

14 January

PSWT:

F30 monthly return and payment for December 2021

15 January

LPT:

Commencement of monthly direct debit payments

15 January

EWSS:

Eligibility Review Form for December 2021

19 January

VAT:

Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the VAT accounting period ends in December

19 January

VAT:

Bi-Monthly VAT 3 return and payment (if due) for period November–December 2021 together with the Return of Trading Details where the VAT accounting period ends between 1 November–31 December

19 January

VAT:

Bi-Annual VAT 3 return and payment (if due) for period July–December 2021 together with the Return of Trading Details where the VAT accounting period ends between 1 July–31 December

19 January

VAT:

4 Monthly VAT 3 return and payment (if due) for period September–December 2021 together with the Return of Trading Details where the VAT accounting period ends between 1 September–31 December

19 January

VAT:

Annual VAT 3 return and payment (if due) for the period January–December together with a Return of Trading Details where the VAT accounting period ends in December

1–21 January*

Corporation Tax:

Preliminary tax for APs ending between 1–28 February 2022

1–21 January*

Corporation Tax:

Preliminary tax initial instalment for “Large Companies” with APs ending between 1–31 July 2022

1–21 January*

Corporation tax:

Returns for APs ending between 1–30 April 2021

1–21 January*

Corporation tax:

Pay Balance due on APs ending between 1–30 April 2021

23 January

RCT:

Monthly return and payment for December 2021
Quarterly return and payment (if due) for period October–December 2021

1–31 January

Corporation tax:

Returns of Third Party Information for APs ending between 1–30 April 2021

31 January

CGT:

Payment due on gains arising between 1 December 2021 to 31 December 2021 inclusive

Note:

*Where returns and payments are made electronically, the return and payment deadline is extended to the 23rd day of the month.