January 2017

Return and payment dates for the month of January
DateType of return and the period of the payment cover for each tax type
1LPT: Commencement of phased payments
11LPT: Deadline for paying in full, in one single payment or confirming that payment will be made in full by Single Debit Authority
14PAYE/PRSI/USC/LPT P30 monthly return and payment for December 2016 P30 quarterly return and payment for October – December 2016
14DWT: Return and payment of DWT for December 2016
14PSWT: F30 monthly return and payment for December 2016
15LPT: Commencement of monthly direct debit payments
19VAT: 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
19VAT: Bi-Monthly VAT 3 return and payment (if due) for period November – December 2016 together with the Return of Trading Details where the accounting period ends between the 1st November and the 31st December
19VAT: Bi-Annual VAT 3 return and payment (if due) for period July – December 2016 together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st December
19VAT: 4 Monthly VAT 3 return and payment (if due) for period September – December 2016 together with the Return of Trading Details where the accounting period ends between the 1st September and the 31st December
19VAT: 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
20VAT: MOSS VAT return and payment (if due) for the period October – December 2016
*1-23Corporation Tax: PT for APs ending between 1-28 February 2017
*1-23Corporation Tax: Returns for APs ending between 1-30 April 2016
*1-23Corporation Tax: Pay Balance due on APs ending between 1-30 April 2016
23RCT: RCT monthly return and payment for December 2016
23RCT: RCT quarterly return and payment (if due) for period October – December 2016
1-31Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2016
31Capital Gains Tax: Payment due on gains arising between 1 December 2016 to 31 December 2016inclusive

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

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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February 2017

Return and payment dates for the month of February
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for January 2017
14DWT: Return and payment of DWT for January 2017
14PSWT: F30 monthly return and payment for January 2017
15PSWT: F35 annual return for year ended 31 December 2016
15PAYE/PRSI/USC/LPT: Make available P60 2016, to each employee
15PAYE/PRSI/USC/LPT: Due date submission of Form P35 for year ended 31 December 2016
19VAT: 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
19VAT: 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
*1-23Corporation Tax: PT for APs ending between 1-31 March 2017
*1-23Corporation Tax: Returns for APs ending between 1-31 May 2016
*1-23Corporation Tax: Pay Balance due on APs ending between 1-31 May 2016
23RCT: RCT monthly return and payment (if due) for January 2017
23Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2016
1-29Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2016

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

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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March 2017

Return and payment dates for the month of March
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for February 2017
14DWT: Return and payment of DWT for February 2017
14PSWT: F30 monthly return and payment for February 2017
19VAT: 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
19VAT: Bi-Monthly VAT 3 return and payment (if due) for period January /February 2017 together with the Return of Trading Details where the accounting period ends between the 1st January and the 28th February
19VAT: 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
21LPT: Single Debit Authority deduction from bank account
*1-23Corporation Tax: PT for APs ending between 1-30 April 2017
*1-23Corporation Tax: Returns for APs ending between 1-30 June 2016
*1-23Corporation Tax: Pay Balance due on APs ending between 1-30 June 2016
23RCT: RCT monthly return and payment (if due) for February 2017
1-31Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2016
31Income Tax: Due date submission of Form RSS1 – Return of Share Options and other Rights for 2016
31Income Tax: Due date submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2016
31Income Tax: Due date submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2016
31Income Tax: Due date submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2016
31Income Tax: Deadline for claiming Separate Assessment for 2017
31Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2017

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

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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April 2017

Return and payment dates for the month of April
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for March 2017 P30 quarterly return and payment for January – March 2017
14DWT: Return and payment of DWT for March 2017
14PSWT: F30 monthly return and payment for March 2017
19VAT: 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
19VAT: 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
20VAT: MOSS VAT return and payment (if due) for the period January – March 2017
*1-23Corporation Tax: PT for APs ending between 1-31 May 2017
*1-23Corporation Tax: Returns for APs ending between 1-31 July 2016
*1-23Corporation Tax: Pay balance due on APs ending between 1-31 July 2016
23RCT: RCT monthly return and payment (if due) for March 2017
23RCT: RCT quarterly return and payment (if due) for period January – March 2017
1-30Corporation Tax: Returns of Third Party Information for APs ending between 1-31 July 2016

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

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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May 2017

Return and payment dates for the month of May
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for April 2017
14DWT: Return and payment of DWT for April 2017
14PSWT: F30 monthly return and payment for April 2017
19VAT: 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
19VAT: Bi-Monthly VAT 3 return and payment for period March – April 2017 together with the Return of Trading Details where the accounting period ends between the 1st March and the 30th April
19VAT: 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
19VAT: 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
*1-23Corporation Tax: PT for APs ending between 1-30 June 2017
*1-23Corporation Tax: Returns for APs ending between 1-31 August 2016
*1-23Corporation Tax: Pay balance due on APs ending between 1-31 August 2016
23RCT: RCT monthly return and payment (if due) for April 2017
1-31Corporation Tax: Returns of Third Party Information for APs ending between 1-31 August 2016

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

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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June 2017

Return and payment dates for the month of June
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for May 2017
14DWT: Return and payment of DWT for May 2017
14PSWT: F30 monthly return and payment for May 2017
19VAT: 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
19VAT: 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
*1-23Corporation Tax: PT for APs ending between 1-31 July 2017
*1-23Corporation Tax: Returns for APs ending between 1-30 September 2016
*1-23Corporation Tax: Pay balance due on APs ending between 1-30 September 2016
23RCT: RCT monthly return and payment (if due) for May 2017
1-30Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2016

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

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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July 2017

Return and payment dates for the month of July
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for June 2017 P30 quarterly return and payment for April – June 2017
14DWT: Return and payment of DWT for June 2017
14PSWT: F30 monthly return and payment for June 2017
19VAT: 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
19VAT: Bi-Monthly VAT 3 return and payment (if due) for period May – June 2017 together with the Return of Trading Details where the accounting period ends between the 1st May and the 30th June
19VAT: Bi-Annual VAT 3 return and payment (if due) for period January – June 2017 together with the Return of Trading Details where the accounting period ends between the 1st January and the 30th June
19VAT: 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
20VAT: MOSS VAT return and payment (if due) for the period April – June 2017
*1-23Corporation Tax: PT for APs ending between 1-31 August 2017
*1-23Corporation Tax: Returns for APs ending between 1-31 October 2016
*1-23Corporation Tax: Pay balance due on APs ending between 1-31 October 2016
23RCT: RCT monthly return and payment (if due) for June 2017
23RCT: RCT quarterly return and payment (if due) for period April – June 2017
1-31Corporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2016

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

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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August 2017

Return and payment dates for the month of August
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for July 2017
14DWT: Return and payment of DWT for July 2017
14PSWT: F30 monthly return and payment for July 2017
19VAT: 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
19VAT: 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
*1-23Corporation Tax: PT for APs ending between 1-30 September 2017
*1-23Corporation Tax: Returns for APs ending between 1-30 November 2016
*1-23Corporation Tax: Pay balance due on APs ending between 1-30 November 2016
23RCT: RCT monthly return and payment (if due) for July 2017
1-31Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2016

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

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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September 2017

Return and payment dates for the month of September
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for August 2017
14DWT: Return and payment of DWT for August 2017
14PSWT: F30 monthly return and payment for August 2017
19VAT: 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
19VAT: Bi-Monthly VAT 3 return and payment (if due) for period July – August 2017 together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st August
19VAT: 4 Monthly VAT 3 return and payment (if due) for period May – August 2017 together with the Return of Trading Details where the accounting period ends between the 1st May and the 31st August
19VAT: 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
*1-23Corporation Tax: PT for APs ending between 1-31 October 2017
*1-23Corporation Tax: Returns for APs ending between 1-31 December 2016
*1-23Corporation Tax: Pay balance due on APs ending between 1-31 December 2016
23RCT: RCT monthly return and payment (if due) for August 2017
1-31Corporation Tax: Returns of Third Party Information for APs ending between 1-31 December 2016

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

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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October 2017

Return and payment dates for the month of October
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for September 2017 P30 quarterly return and payment for July – September 2017
14DWT: Return and payment of DWT for September 2017
14PSWT: F30 monthly return and payment for September 2017
19VAT: 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
19VAT: 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
20VAT: MOSS VAT return and payment (if due) for the period July – September 2017
*1-23Corporation Tax: PT for APs ending between 1-30 November 2017
*1-23Corporation Tax: Returns for APs ending between 1-31 January 2017
*1-23Corporation Tax: Pay balance due on APs ending between 1-31 January 2017
23RCT: RCT monthly return and payment (if due) for September 2017
23RCT: RCT quarterly return and payment (if due) for period July – September 2017
1-31Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2017
31Income Tax: Preliminary Tax 2017
31Income Tax: Pay balance of 2016 tax liability
31Income Tax: Return of income for 2016
31Capital Gains Tax: Return of Capital Gains for 2016
31Capital Acquisitions Tax: Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2016 and 31 August 2017

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

Note: Extended date for certain taxes for customers who both file and pay electronically

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November 2017

Return and payment dates for the month of November
DateType of return and the period of the payment cover for each tax type
1LPT: Liability (Ownership) date for 2018
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for October 2017
14DWT: Return and payment of DWT for October 2017
14PSWT: F30 monthly return and payment for October 2017
19VAT: 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
19VAT: Bi-Monthly VAT 3 return and payment (if due) for period September – October 2017 together with the Return of Trading Details where the accounting period ends between the 1st September and the 31st October
19VAT: 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
*1-23Corporation Tax: PT for APs ending between 1-31 December 2017
*1-23Corporation Tax: Returns for APs ending between 1-29 February 2017
*1-23Corporation Tax: Pay balance due on APs ending between 1-28 February 2017
23RCT: RCT monthly return and payment (if due) for October 2017
25LPT: Deadline for confirming payment method to Revenue if spreading payments over 2018 (making phased payments). Note: This date is provisional.
1-30Corporation Tax: Returns of Third Party Information for APs ending between 1-28 February 2017

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

Note: Extended date for certain taxes for customers who both file and pay electronically

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December 2017

Return and payment dates for the month of December
DateType of return and the period of the payment cover for each tax type
14PAYE/PRSI/USC/LPT: P30 monthly return and payment for November 2017
14DWT: Return and payment of DWT for November 2017
14PSWT: F30 monthly return and payment for November 2017
15Capital Gains Tax: Payment due on gains arising between 1 January 2017 – 30 November 2017 inclusive
19VAT: 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
19VAT: 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
*1-23Corporation Tax: PT for APs ending between 1-31 January 2018
*1-23Corporation Tax: Returns for APs ending between 1-31 March 2017
*1-23Corporation Tax: Pay balance due on APs ending between 1-31 March 2017
23RCT: RCT monthly return and payment (if due) for November 2017
1-31Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2017

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

Note: Extended date for certain taxes for customers who both file and pay electronically