FOR ADVICE on any of these deadlines please contact us at 087 4199204
or email jason@mcdowellaccountants.ie
January 2010
| Return and payment dates for the month of January | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for December 2009 P30 quarterly return and payment for October/December 2009 |
| 14 | DWT: Return and payment of DWT for December 2009 |
| 14 | PSWT: F30 monthly return and payment for December 2009 |
| 14 | RCT: RCT 30 monthly return and payment for December 2009 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period November/December 2009 |
| 19 | VAT: Bi-Annual VAT 3 return and payment (if due) for period July/December 2009 |
| 19 | VAT: 4 Monthly VAT 3 return and payment (if due) for period September/December 2009 |
| 1-21 | Corporation Tax: PT for APs ending between 1-28 February 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-30 April 2009 |
| 1-21 | Corporation Tax: Pay Balance due on APs ending between 1-30 April 2009 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2009 |
| 31 | Capital Gains Tax: Payment due on gains arising between 1 December 2009 to 31 December 2009 |
February 2010
| Return and payment dates for the month of February | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for January 2010 |
| 14 | DWT: Return and payment of DWT for January 2010 |
| 14 | PSWT: F30 monthly return and payment for January 2010 |
| 14 | RCT: RCT 30 monthly return and payment for January 2010 |
| 15 | PSWT: F35 annual return for year ended 31 December 2009 |
| 15 | RCT: RCT 35 return for year ended 31 December 2009 |
| 15 | PAYE/PRSI: Issue P60 2009, to each employee |
| 15 | PAYE/PRSI: Due date submission of Form P35 for year ended 31 December 2009 |
| 1-21 | Corporation Tax: PT for APs ending between 1-31 March 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-31 May 2009 |
| 1-21 | Corporation Tax: Pay Balance due on APs ending between 1-31 May 2009 |
| 1-28 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2009 |
March 2010
| Return and payment dates for the month of March | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for February 2010 |
| 14 | DWT: Return and payment of DWT for February 2010 |
| 14 | PSWT: F30 monthly return and payment for February 2010 |
| 14 | RCT: RCT 30 monthly return and payment for February 2010 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period January/February 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-30 April 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-30 June 2009 |
| 1-21 | Corporation Tax: Pay Balance due on APs ending between 1-30 June 2009 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2009 |
| 31 | Income Tax: Return of Share Options and other Rights for 2009 |
| 31 | Income Tax: Deadline for claiming Separate Assessment for 2010 |
| 31 | Income Tax: Deadline for nominating Assessable Spouse for 2010 |
April 2010
| Return and payment dates for the month of April | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for March 2010 P30 quarterly return and payment for January/March 2010 |
| 14 | DWT: Return and payment of DWT for March 2010 |
| 14 | PSWT: F30 monthly return and payment for March 2010 |
| 14 | RCT: RCT30 monthly return and payment for March 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-31 May 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-31 July 2009 |
| 1-21 | Corporation Tax: Pay balance due on APs ending between 1-31 July 2009 |
| 1-30 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 July 2009 |
May 2010
| Return and payment dates for the month of May | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for April 2010 |
| 14 | DWT: Return and payment of DWT for April 2010 |
| 14 | PSWT: F30 monthly return and payment for April 2010 |
| 14 | RCT: RCT30 monthly return and payment for April 2010 |
| 19 | VAT: VAT 3 return and payment for period March/April 2010 |
| 19 | VAT: 4 Monthly VAT 3 return and payment (if due) for period January/April 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-30 June 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-31 August 2009 |
| 1-21 | Corporation Tax: Pay balance due on APs ending between 1-31 August 2009 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 August 2009 |
June 2010
| Return and payment dates for the month of June | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for May 2010 |
| 14 | DWT: Return and payment of DWT for May 2010 |
| 14 | PSWT: F30 monthly return and payment for May 2010 |
| 14 | RCT: RCT30 monthly return and payment for May 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-31 July 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-30 September 2009 |
| 1-21 | Corporation Tax: Pay balance due on APs ending between 1-30 September 2009 |
| 1-30 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2009 |
July 2010
| Return and payment dates for the month of July | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for June 2010 P30 quarterly return and payment for April/June 2010 |
| 14 | DWT: Return and payment of DWT for June 2010 |
| 14 | PSWT: F30 monthly return and payment for June 2010 |
| 14 | RCT: RCT30 monthly return and payment for June 2010 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period May/June 2010 |
| 19 | VAT: Bi-Annual VAT 3 return and payment (if due) for period January/June 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-31 August 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-31 October 2009 |
| 1-21 | Corporation Tax: Pay balance due on APs ending between 1-31 October 2009 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2009 |
August 2010
| Return and payment dates for the month of August | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for July 2010 |
| 14 | DWT: Return and payment of DWT for July 2010 |
| 14 | PSWT: F30 monthly return and payment for July 2010 |
| 14 | RCT: RCT30 monthly return and payment for July 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-30 September 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-30 November 2009 |
| 1-21 | Corporation Tax: Pay balance due on APs ending between 1-30 November 2009 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2009 |
September 2010
| Return and payment dates for the month of September | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for August 2010 |
| 14 | DWT: Return and payment of DWT for August 2010 |
| 14 | PSWT: F30 monthly return and payment for August 2010 |
| 14 | RCT: RCT30 monthly return and payment for August 2010 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period July/August 2010 |
| 19 | VAT: 4 Monthly VAT 3 return and payment (if due) for period May/August 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-31 October 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-31 December 2009 |
| 1-21 | Corporation Tax: Pay balance due on APs ending between 1-31 December 2009 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 December 2009 |
October 2010
| Return and payment dates for the month of October | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for September 2010 P30 quarterly return and payment for July/September 2010 |
| 14 | DWT: Return and payment of DWT for September 2010 |
| 14 | PSWT: F30 monthly return and payment for September 2010 |
| 14 | RCT: RCT30 monthly return and payment for September 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-30 November 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-31 January 2010 |
| 1-21 | Corporation Tax: Pay balance due on APs ending between 1-31 January 2010 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2010 |
| 31 | Income Tax: Preliminary Tax 2010 |
| 31 | Income Tax: Pay balance of 2009 tax liability |
| 31 | Income Tax: Return of income for 2009 |
| 31 | Capital Gains Tax: Return of Capital Gains for 2009 |
November 2010
| Return and payment dates for the month of November | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for October 2010 |
| 14 | DWT: Return and payment of DWT for October 2010 |
| 14 | PSWT: F30 monthly return and payment for October 2010 |
| 14 | RCT: RCT30 monthly return and payment for October 2010 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period September/October 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-31 December 2010 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-28 February 2010 |
| 1-21 | Corporation Tax: Pay balance due on APs ending between 1-28 February 2010 |
| 1-30 | Corporation Tax: Returns of Third Party Information for APs ending between 1-28 February 2010 |
December 2010
| Return and payment dates for the month of December | |
| Date | Type of return and the period of the payment cover for each tax type |
| 14 | PAYE/PRSI: P30 monthly return and payment for November 2010 |
| 14 | DWT: Return and payment of DWT for November 2010 |
| 14 | PSWT: F30 monthly return and payment for November 2010 |
| 14 | RCT: RCT30 monthly return and payment for November 2010 |
| 16 | Capital Gains Tax: Payment due on gains arising between 1 January 2010 – 30 November 2010 |
| 1-21 | Corporation Tax: PT for APs ending between 1-31 January 2011 |
| 1-21 | Corporation Tax: Returns for APs ending between 1-31 March 2010 |
| 1-21 | Corporation Tax: Pay balance due on APs ending between 1-31 March 2010 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2010 |