Income tax

31 October (offline) / mid- November (online) following the year of assessment are:-

• Latest dates to file Income tax return & Pay any balance of tax due for the previous year .
• Latest date for payment of preliminary tax for current year
• Claim any unclaimed tax credits for previous 4 years time limit (by 31 Dec)

Corporation tax (‘small companies’)

• ‘Small company’ – liability is not above €200,000 in the previous accounting period (excluding surcharges and Section 239 income tax).
• Latest dates for payment of preliminary tax for accounting periods? – 31 days before the end of their accounting period, and before the 23^rd of that month.
• Last date for filing of corporation tax return CT1? –  21st of ninth month following the company’s accounting year end
• Last date for payment of any balance of corporation tax? – 21st of ninth month following the company’s accounting year end
• Note different payments rules apply for ‘large companies’ – CT liability was above €200,000 in the previous accounting period.

VAT 

• Latest date to File & pay VAT return? – 23rd of the month following end of VAT period

Employers PAYE 

• Latest date to File & pay employers PAYE return P30? – 23rd of the month following the month of PAYE return P30

• Latest date for filing of employers form P35 for year ended 31st December? 15th February of the following year.

Local Property Tax (LPT)

• Liability date

  You are a liable person for the Local Property Tax if you own a residential property on the liability (or ownership) date. The liability date was 1 May 2013 for the year 2013. From 2014 on, the liability date is always 1 November in the preceding year. For 2017 the liability date is 1 November 2016.

• Payment of LPT tax
• Revenue offer a range of methods for paying the tax. You can opt to make one single payment or you can phase your payments in equal instalments. You can read about how to pay the LPT in our document ‘Paying the Local Property Tax‘.

• If you have not already made arrangements to pay the tax in full or by phased payments, you should go on-line immediately to file your  Payment Instruction in order to avoid interest charges. If you require assistance, please call the LPT helpline on 1890 200 255.
• If you do not have your Property ID or PIN you can Login to LPT On-line, provide your PPSN or Tax Reference number and submit a request for your Property ID/PIN. These details will be sent by post within 5 working days to the address on Revenue’s record for the PPSN/Tax Reference number supplied by you. Alternatively, you can call the LPT helpline on 1890 200 255 to obtain your Property ID/PIN.