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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