Chartered Certified Accountants
Registered Auditor
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Taxation
Tax Calendar for 2016
January 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 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 2015 P30 quarterly return and payment for October - December 2015 |
| 14 | DWT: Return and payment of DWT for December 2015 |
| 14 | PSWT: F30 monthly return and payment for December 2015 |
| 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 2015 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 2015 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 2015 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 2015 |
| *1-23 | Corporation Tax: PT for APs ending between 1-29 February 2016 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-30 April 2015 |
| *1-23 | Corporation Tax: Pay Balance due on APs ending between 1-30 April 2015 |
| 23 | RCT: RCT monthly return and payment for December 2015 |
| 23 | RCT: RCT quarterly return and payment (if due) for period October - December 2015 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2015 |
| 31 | Capital Gains Tax: Payment due on gains arising between 1 December 2015 to 31 December 2015 inclusive |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
February 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for January 2016 |
| 14 | DWT: Return and payment of DWT for January 2016 |
| 14 | PSWT: F30 monthly return and payment for January 2016 |
| 15 | PSWT: F35 annual return for year ended 31 December 2015 |
| 15 | PAYE/PRSI/USC/LPT: Make available P60 2015, to each employee |
| 15 | PAYE/PRSI/USC/LPT: Due date submission of Form P35 for year ended 31 December 2015 |
| 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 2016 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 May 2015 |
| *1-23 | Corporation Tax: Pay Balance due on APs ending between 1-31 May 2015 |
| 23 | RCT: RCT monthly return and payment (if due) for January 2016 |
| 23 | Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2015 |
| 1-29 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2015 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
March 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for February 2016 |
| 14 | DWT: Return and payment of DWT for February 2016 |
| 14 | PSWT: F30 monthly return and payment for February 2016 |
| 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 2016 together with the Return of Trading Details where the accounting period ends between the 1st January and the 29th 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 2016 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-30 June 2015 |
| *1-23 | Corporation Tax: Pay Balance due on APs ending between 1-30 June 2015 |
| 23 | RCT: RCT monthly return and payment (if due) for February 2016 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2015 |
| 31 | Income Tax: Return of Share Options and other Rights for 2015 |
| 31 | Income Tax: Deadline for claiming Separate Assessment for 2016 |
| 31 | Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2016 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month
April 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for March 2016 P30 quarterly return and payment for January - March 2016 |
| 14 | DWT: Return and payment of DWT for March 2016 |
| 14 | PSWT: F30 monthly return and payment for March 2016 |
| 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 2016 |
| *1-23 | Corporation Tax: PT for APs ending between 1-31 May 2016 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 July 2015 |
| *1-23 | Corporation Tax: Pay balance due on APs ending between 1-31 July 2015 |
| 23 | RCT: RCT monthly return and payment (if due) for March 2016 |
| 23 | RCT: RCT quarterly return and payment (if due) for period January - March 2016 |
| 1-30 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 July 2015 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
May 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for April 2016 |
| 14 | DWT: Return and payment of DWT for April 2016 |
| 14 | PSWT: F30 monthly return and payment for April 2016 |
| 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 2016 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 2016 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 August 2015 |
| *1-23 | Corporation Tax: Pay balance due on APs ending between 1-31 August 2015 |
| 23 | RCT: RCT monthly return and payment (if due) for April 2016 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 August 2015 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
June 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 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 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
July 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 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 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
August 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 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 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
September 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 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 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
October 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 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 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
November 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 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 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
December 2016
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 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.