Key dates for individuals and companies in relation to filing and other obligations. Note that dates are updated as published by Revenue and please refer to revenue.ie for details on amendments.
Disclaimer: No responsibility for loss, liability, damage of any kind or distress occasioned to any person acting or refraining from acting as a result of the material is or can be accepted by ITI, the contributor, or publisher. Professional advice should always be sought for your particular circumstances before acting on any issue, particularly tax issues.
| Date | |
|---|---|
| 7 | Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly ‘client lists’ in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 31 March are due on 7 April. |
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for March 2022 (payment date is extended to 23rd for ROS users who file and pay online) Quarterly return and payment for January – March 2022 (23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for distributions made in March 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for March 2022 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the VAT 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 VAT accounting period ends in March |
| 21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 May 2022. If this is paid using ROS, this date is extended to 23 April 2022. |
| 21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 October 2022. If this is paid using ROS, this date is extended to 23 April 2022. |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for March 2022 |
| 23 | RCT: RCT quarterly return and payment (if due) for period January – March 2022 |
| 23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 July 2021 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
| 23 | Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 July 2021. |
| 23 | Loans advanced to participators in a close company in the year ended on 31 July 2021 may need to be repaid by 23 April 2022 to avoid the assessment (on the company) of income tax thereon. |
| 23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 April 2021 year-ends, this should extend the iXBRL deadline to 23 April 2022. |
| 30 | VAT: OSS VAT return and payment (if due) for the period January – March 2022 |
| 30 | VAT: IOSS Monthly Return and payment due for period March 2022 |
| 30 | Due date for submission to Revenue of returns of debit and credit card transactions (by merchant acquirers) for the year 2021. |
| 30 | Employment Wage Subsidy Scheme for those not directly impacted by the public health Regulations introduced in December 2021 will terminate on this date. |
| 30 | Final date for warehousing tax liabilities for taxpayers eligible for COVID-19 supports. |
| 30 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 July 2021. |
| 30 | Latest date for payment of dividends for the period ended on 31 October 2020 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).1 |
| 30 | CbC reporting notifications relating to the fiscal year ending on 30 April 2022 must be made to Revenue (where necessary) no later than 30 April 2022, via ROS. |
| 30 | CbC reports/equivalent CbC reports for the fiscal year ended on 30 April 2021 must be filed with Revenue (where necessary) no later than 30 April 2022. |
Note:
| Date | |
|---|---|
| 1 | The Revised Code of Practice for Revenue Compliance Interventions is effective from 1 May 2022 and applies to all interventions notified from that date. |
| 1 | Carbon tax increase on solid fuels. |
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for April 2022 (payment date is extended to 23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for distributions made in April 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for April 2022 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the VAT accounting period ends in April |
| 19 | VAT: Bi-Monthly VAT 3 return and payment for period March – April 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 March and 30 April |
| 19 | VAT: 4 Monthly VAT 3 return and payment (if due) for period January – April 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 30 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 VAT accounting period ends in April |
| 21 | Due date for payment of preliminary tax for companies with a financial year ending on 30 June 2022. If this is paid using ROS, this date is extended to 23 May 2022. |
| 21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 November 2022. If this is paid using ROS, this date is extended to 23 May 2022. |
| 23 | Loans advanced to participators in a close company in the year ended on 31 August 2021 may need to be repaid by 23 May 2022 to avoid the assessment (on the company) of income tax thereon. |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for April 2022 |
| 23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 August 2021 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
| 23 | Due date for any balancing payment of corporation tax in respect of the same accounting period. |
| 23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 May 2021 year-ends, this should extend the iXBRL deadline to 23 May 2022. |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 August 2021 |
| 31 | VAT: IOSS Monthly Return and payment due for period April 2022 |
| 31 | Employment Wage Subsidy Scheme for those directly impacted by the public health Regulations introduced in December 2021 will terminate on this date. |
| 31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 August 2021. |
| 31 | Latest date for payment of dividends for the period ended on 30 November 2020 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).1 |
| 31 | CbC reporting notifications relating to the fiscal year ending on 31 May 2022 must be made to Revenue (where necessary) no later than 31 May 2022, via ROS. |
| 31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 May 2021 must be filed with Revenue (where necessary) no later than 31 May 21 2022. |
Note:
| Date | |
|---|---|
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for May 2022 (payment |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for distributions May 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for May 2022 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the VAT 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 VAT accounting period ends in May |
| 21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 July 2022. If this is paid using ROS, this date is extended to 23 June 2022. |
| 21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 December 2022. If this is paid using ROS, this date is extended to 23 June 2022. |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for May 2022 |
| 23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 September 2021 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
| 23 | Due date for any balancing payment of corporation tax in respect of the same accounting period. |
| 23 | Loans advanced to participators in a close company in the year ended on 30 September 2021 may need to be repaid by 23 June 2022 to avoid the assessment (on the company) of income tax thereon. |
| 23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 June 2021 year-ends, this should extend the iXBRL deadline to 23 June 2022. |
| 1-30 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2021 |
| 30 | VAT: IOSS Monthly Return and payment due for period May 2022 |
| 30 | Deadline for FATCA and CRS reporting obligations for 2021. |
| 30 | Claims under the VAT compensation schemes for charities for VAT paid on expenditure in 2021 must be submitted by 30 June 2022. |
| 30 | Scheduled termination of relief from VAT and Customs Duty for goods imported to combat COVID-19. |
| 30 | Last date for filing third-party payments return 46G for companies with a financial year ended on 30 September 2021. |
| 30 | Latest date for payment of dividends for the period ended on 31 December 2020 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).1 |
| 30 | CbC reporting notifications relating to the fiscal year ending on 30 June 2022 must be made to Revenue (where necessary) no later than 30 June 2022, via ROS. |
| 30 | CbC reports/equivalent CbC reports for the fiscal year ended on 30 June 2021 must be filed with Revenue (where necessary) no later than 30 June 2022. |
Note:
.
| Date | |
|---|---|
| 7 | Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly “client lists” in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 30 June are due on 7 July. |
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for June 2022 (payment date is extended to 23rd for ROS users who file and pay online) Quarterly return and payment for April – June 2022 (23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for distributions made in June 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for June 2022 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the VAT accounting period ends in June |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period May – June 2022 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June |
| 19 | VAT: Bi-Annual VAT 3 return and payment (if due) for period January – June 2022 together with the Return of Trading Details where the accounting period ends between 1 January and 30 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 VAT accounting period ends in June |
| 21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 August 2022. If this is paid using ROS, this date is extended to 23 July 2022. |
| 21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 January 2023. If this is paid using ROS, this date is extended to 23 July 2022. |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for June 2022 |
| 23 | RCT: RCT quarterly return and payment (if due) for period April – June 2022 |
| 23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 October 2021 if filed using ROS (otherwise, 21 July 2022). Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
| 23 | Due date for any balancing payment in respect of the same accounting period. |
| 23 | Loans advanced to participators in a close company in the year ended on 31 October 2021 may need to be repaid by 23 July 2022 to avoid the assessment (on the company) of income tax thereon. |
| 23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 July 2021 year-ends, this should extend the iXBRL deadline to 23 July 2022. |
| 30 | Due date for submission of return and payment of IREF withholding tax for accounting periods ended between 1 July and 31 December 2021. |
| 30 | Due date for IREFs to file financial statements electronically (in iXBRL format) with Revenue for accounting periods ended between 1 July and 31 December 2021. |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2021 |
| 31 | VAT: OSS VAT return and payment (if due) for the period April – June 2022 |
| 31 | VAT: IOSS Monthly Return and payment due for period June 2022 |
| 31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 October 2021. |
| 31 | Latest date for payment of dividends for the period ended on 31 January 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).1 |
| 31 | CbC reporting notifications relating to the fiscal year ending on 31 July 2022 must be made to Revenue (where necessary) no later than 31 July 2022, via ROS. |
| 31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 July 2021 must be filed with Revenue (where necessary) no later than 31 July 2022. |
Note:
| Date | |
|---|---|
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for July 2022 (payment date is extended to 23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for July 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for July 2022 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the VAT 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 VAT accounting period ends in July |
| 21 | Due date for payment of preliminary tax for companies with a financial year ending on 30 September 2022. If this is paid using ROS, this date is extended to 23 August 2022. |
| 21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 28 February 2023. If this is paid using ROS, this date is extended to 23 August 2022. |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for July 2022 |
| 23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 November 2021 if filed using ROS (otherwise, 21 August 2022). Certain elections, including the close company election in s 434 TCA 1997 on the treatment of dividends/distributions, are required to be included with the return. |
| 23 | Due date for any balancing payment in respect of the same accounting period. |
| 23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 August 2021 year-ends, this should extend the iXBRL deadline to 23 August 2022. |
| 23 | Loans advanced to participators in a close company in the year ended 30 November 2021 may need to be repaid by 23 August 2022 to avoid the assessment (on the company) of income tax thereon. |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2021 |
| 31 | VAT: IOSS Monthly Return and payment due for period July 2022 |
| 31 | Capital acquisitions tax on gifts and inheritances with a valuation date in the 12-month period ending on 31 August 2022 must be paid and the return filed by 31 October 2022. For gifts/inheritances received in the period 1 September to 31 December 2022, the pay and file deadline is 31 October 2023. |
| 31 | Scheduled expiration of 9% rate of VAT applicable to the hospitality sector, rate reverts to 12.5%. |
| 31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 30 November 2021. |
| 31 | Latest date for payment of dividends for the period ended on 28 February 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).1 |
| 31 | CbC reporting notifications relating to the fiscal year ending on 31 August 2022 must be made to Revenue (where necessary) no later than 31 August 2022, via ROS. |
| 31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 August 2021 must be filed with Revenue (where necessary) no later than 31 August 2022. |
Note:
| Date | |
|---|---|
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for August 2022 (payment date is extended to 23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for August 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for August 2022 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period August together with a Return of Trading Details where the VAT accounting period ends in August |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period July – August 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 August |
| 19 | VAT: 4 Monthly VAT 3 return and payment (if due) for period May – August 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 May and 31 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 VAT accounting period ends in August |
| 21 | Due date for payment of preliminary tax for companies with a financial year ended on 31 October 2021. If this is paid using ROS, this date is extended to 23 September 2022. |
| 21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 March 2023. If this is paid using ROS, this date is extended to 23 September 2022. |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for August 2022 |
| 23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 December 2021 if filed using ROS (otherwise, 21 September 2022). Certain elections, including the close company election in s434 TCA 1997 on the treatment of dividends/distributions, are required to be included with the return. |
| 23 | Due date for any balancing payment in respect of the same accounting period. |
| 23 | Loans advanced to participators in a close company in the year ended on 31 December 2021 may need to be repaid by 23 September 2022 to avoid the assessment (on the company) of income tax thereon. |
| 23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 September 2021 year-ends, this should extend the iXBRL deadline to 23 September 2022. |
| 1-30 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 December 2021 |
| 30 | VAT: IOSS Monthly Return and payment due for period August 2022 |
| 30 | Deadline for EU cross-border VAT repayment claims for 2021. |
| 30 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 December 2021. |
| 30 | Latest date for payment of dividends for the period ended on 31 March 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).1 |
| 30 | CbC reporting notifications relating to the fiscal year ending on 30 September 2022 must be made to Revenue (where necessary) no later than 30 September 2022, via ROS. |
| 30 | CbC reports/equivalent CbC reports for the fiscal year ended on 30 September 2021 must be filed with Revenue (where necessary) no later than 30 September 2022. |
Note:
| Date | |
|---|---|
| 7 | Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly “client lists” in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 30 September are due on 7 October. |
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for September 2022 (payment date is extended to 23rd for ROS users who file and pay online). Quarterly return and payment for July – September 2022 (23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment date of DWT for distributions made in September 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for September 2022 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the VAT 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 VAT accounting period ends in September |
| 21 | Due date for payment of preliminary tax for companies with a financial year ending on 30 November 2022. If this is paid using ROS, this date is extended to 23 October 2022. |
| 21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 April 2023. If this is paid using ROS, this date is extended to 23 October 2022. |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for September 2022 |
| 23 | RCT: RCT quarterly return and payment (if due) for period July – September 2022 |
| 23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 January 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
| 23 | Due date for any balancing payment of corporation tax in respect of the same accounting period. |
| 23 | Loans advanced to participators in a close company in the year ended on 31 January 2022 may need to be repaid by 23 October 2022 to avoid the assessment (on the company) of income tax thereon. |
| 23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 October 2021 year-ends, this should extend the iXBRL deadline to 23 October 2022. |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2022 |
| 31 | VAT: OSS VAT return and payment (if due) for the period July – September 2022 |
| 31 | VAT: IOSS Monthly Return and payment due for period September 2022 |
| 31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 January 2022. |
| 31 | Latest date for payment of dividends for the period ended on 30 April 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).1 |
| 31 | CbC reporting notifications relating to the fiscal year ending on 31 October 2022 must be made to Revenue (where necessary) no later than 31 October 2022, via ROS. |
| 31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 October 2021 must be filed with Revenue (where necessary) no later than 31 October 2022. |
| 31 | Due date for payment of preliminary income tax (inclusive of USC and PRSI) for the tax year 2022 (the ROS pay and file deadline extension yet to be announced at time of writing). |
| 31 | Due date by which self-assessed income tax and capital gains tax returns must be made for the year of assessment 2021 (the ROS pay and file deadline extension yet to be announced at time of writing). |
| 31 | Due date for payment of any balance of income tax for the tax year 2021, assuming that adequate preliminary tax was paid for 2021. |
| 31 | Due date for payment and return of €200,000 domicile levy for 2021. |
| 31 | Latest date for making contributions to a PRSA, an AVC or an RAC for the tax year 2021 (subject to an extension (date yet to be announced at time of writing) for ROS pay and filers). |
| 31 | Due date for payment of capital acquisitions tax (CAT) and filing of returns in respect of gifts and inheritances taken in the 12-month period ended on 31 August 2022 (the ROS pay and file deadline extension yet to be announced at time of writing). |
Note:
| Date | |
|---|---|
| 1 | Date on which residential property must be held in order to be liable for 2023 local property tax |
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for October 2022 (payment date is extended to 23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for distributions made in October 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for October 2022 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the VAT accounting period ends in October |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period September – October 2022 together with the Return of Trading Details where the accounting period ends between 1 September and 31 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 VAT accounting period ends in October |
| 21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 December 2022. If this is paid using ROS, this date is extended to 23 November 2022. |
| 21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 May 2023. If this is paid using ROS, this date is extended to 23 November 2022. |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for October 2022 |
| 23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 28 February 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
| 23 | Due date for any balancing payment of corporation tax in respect of the same accounting period. |
| 23 | Loans advanced to participators in a close company in the year ended on 28 February 2022 may need to be repaid by 23 November 2022 to avoid the assessment (on the company) of income tax thereon. |
| 23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 November 2021 year-ends, this should extend the iXBRL deadline to 23 November 2022. |
| 1-30 | Corporation Tax: Returns of Third Party Information for APs ending between 1-28 February 2022 |
| 30 | VAT: IOSS Monthly Return and payment due for period October 2022 |
| 30 | Last date for filing third-party payments return 46G for companies with a financial year ended on 28 February 2022. |
| 30 | Latest date for payment of dividends for the period ended on 31 May 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).1 |
| 30 | CbC reporting notifications relating to the fiscal year ending on 30 November 2022 must be made to Revenue (where necessary) no later than 30 November 2022, via ROS. |
| 30 | CbC reports/equivalent CbC reports for the fiscal year ended on 30 November 2021 must be filed with Revenue (where necessary) no later than 30 November 2022. |
Note:
| Date | |
|---|---|
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for November 2022 (payment date is extended to 23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for distributions made in November 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for November 2022 |
| 15 | Capital Gains Tax: Payment due on gains arising between 1 January 2022 – 30 November 2022 inclusive |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the VAT 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 VAT accounting period ends in November |
| 21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 January 2023. If this is paid using ROS, this date is extended to 23 December 2022. |
| 21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 June 2023. If this is paid using ROS, this date is extended to 23 December 2022. |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for November 2022 |
| 23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 March 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
| 23 | Due date for any balancing payment of corporation tax in respect of the same accounting period. |
| 23 | Loans advanced to participators in a close company in the year ended on 31 March 2022 may need to be repaid by 23 December 2022 to avoid the assessment (on the company) of income tax thereon. |
| 23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 December 2021 year-ends, this should extend the iXBRL deadline to 23 December 2022. |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2022 |
| 31 | VAT: IOSS Monthly Return and payment due for period November 2022 |
| 31 | A four-year time limit generally applies to repayment claims. A claim for repayment of corporation tax for the year ended on 31 December 2018 must generally be lodged with Revenue by 31 December 2022. Claims for repayments of income tax for the year of assessment 2018 must also be submitted by 31 December 2022. |
| 31 | Contributions by employers to approved occupational pension schemes are tax-deductible on a payment basis, as are charges on income (e.g. patent royalties and certain interest). Companies, sole traders and partnerships with 31 December year-ends may wish to review their positions to maximise/minimise deductions before the year-end. |
| 31 | Under the Stamp Duty refund scheme residential development construction operations must commence on or before 31 December 2022 and a 30-month time limit is allowed for completion |
| 31 | Scheduled expiration of Foreign Earnings Deduction Relief |
| 31 | Scheduled expiration of Special Assignee Relief Programme (SARP) for individuals assigned after 31 December 2022. |
| 31 | Stock relief for Young Trained Farmers and Farm Partnerships, and the Young Trained Farmer stamp duty relief are intended to be extended to the end of 2023. However, the reliefs are subject to EU State Aid rules and approval is required to extend past 2022. |
| 31 | Scheduled expiration date of Stamp duty and Capital Gains Tax Farm Consolidation Reliefs |
| 31 | Scheduled expiration of reduced rate of USC for medical card holders |
| 31 | Scheduled expiration of Help-to buy scheme |
| 31 | Scheduled termination of temporary VAT zero-rating measure for COVID-19 vaccines and testing kits |
| 31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 March 2022. |
| 31 | Latest date for payment of dividends for the period ended on 30 June 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).1 |
| 31 | CbC reporting notifications relating to the fiscal year ending on 31 December 2022 must be made to Revenue (where necessary) no later than 31 December 2022, via ROS. |
| 31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 December 2021 must be filed with Revenue (where necessary) no later than 31 December 2022. |
| 31 | A two-year time limit applies to some corporation tax group relief and loss relief claims. Potential claims for the period ended on 31 December 2020 may need to be considered before 31 December 2022. |
| 31 | Research and development (R&D) tax credits in respect of R&D expenditure incurred in an accounting period ended on 31 December 2021 must be claimed by 31 December 2022. |
| 31 | Capital allowances in respect of expenditure incurred on specified intangible assets in an accounting period ended on 31 December 2021 must be claimed by 31 December 2022. |
| 31 | Knowledge Development Box claims in respect of an accounting period ended on 31 December 2020 must be made by 31 December 2022. |
| 31 | Scheduled expiration of Knowledge Development Box for accounting periods commencing after 31 December 2022. |
| 31 | Every individual is entitled to a capital gains tax exemption of €1,270 per annum. This exemption cannot be transferred and is lost if not used by the end of the tax year. |
| 31 | An exemption from capital acquisitions tax (CAT) applies to gifts up to the value of €3,000 received from any person in the tax year. Where a gift exceeds €3,000, only the excess is taken into account in calculating the CAT. |
| 31 | Valuation date for the 2022 domicile levy. Irish assets held on this date will be taken into account in ascertaining whether the €5m “Irish asset test” has been met. |
Note:
| Date | |
|---|---|
| 1 | Local Property Tax (LPT): Commencement of phased payments |
| 12 | 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/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for December 2021 (payment date is extended to 23rd for ROS users who file and pay online). Quarterly payment for October – December 2021 (23rd for ROS users who file and pay online). |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for December 2021 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for December 2021 |
| 15 | LPT: Commencement of monthly direct debit payments |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the VAT accounting period ends in December. |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period November – December 2021 together with the Return of Trading Details where the VAT accounting period ends between 1 November and 31 December. |
| 19 | VAT: Bi-Annual VAT 3 return and payment (if due) for period July – December 2021 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 December |
| 19 | VAT: 4 Monthly VAT 3 return and payment (if due) for period September – December 2021 together with the Return of Trading Details where the VAT accounting period ends between 1 September and 31 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 VAT accounting period ends in December |
| 1-23[1] | Corporation Tax: PT for APs ending between 1-28 February 2022 |
| 1-23[1] | Corporation Tax: Returns for APs ending between 1-30 April 2021 |
| 1-23[1] | Corporation Tax: Pay Balance due on APs ending between 1-30 April 2021 |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment for December 2021 |
| 23 | RCT: RCT quarterly return and payment (if due) for period October – December 2021 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2021 |
| 31 | Capital Gains Tax: Payment due on gains arising between 1 December 2021 to 31 December 2021 inclusive |
| 31 | VAT: OSS VAT return and payment (if due) for the period October – December 2021 |
| 31 | VAT: IOSS Monthly Return and payment due for period Dec 2021 |
| Date | |
|---|---|
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for January 2022 (payment date is extended to 23rd for ROS users who file and pay online). |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for January 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for January 2022 |
| 15 | PSWT: F35 annual return for year ended 31 December 2021 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the VAT 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 VAT accounting period ends in January |
| 1-23[1] | Corporation Tax: PT for APs ending between 1-31 March 2022 |
| 1-23[1] | Corporation Tax: Returns for APs ending between 1-31 May 2021 |
| 1-23[1] | Corporation Tax: Pay Balance due on APs ending between 1-31 May 2021 |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for January 2021 |
| 23 | Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2021 |
| 1-28 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2021 |
| 28 | VAT: IOSS Monthly Return and payment due for period January 2022 |
| Date | |
|---|---|
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for February 2022 (payment date is extended to 23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for February 2022 |
| 14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for February 2022 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the VAT accounting period ends in February |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period January/February 2021 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 28 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 VAT accounting period ends in February |
| 21 | LPT: Single Debit Authority deduction from bank account |
| 1-23[1] | Corporation Tax: PT for APs ending between 1-30 April 2022 |
| 1-23[1] | Corporation Tax: Returns for APs ending between 1-30 June 2021 |
| 1-23[1] | Corporation Tax: Pay Balance due on APs ending between 1-30 June 2021 |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for February 2022 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2021 |
| 31 | Income Tax: Due date submission of Form ESA – Return of information of Employer’s Share Awards for 2021 |
| 31 | Income Tax: Due date submission of Form RSS1 – Return of Share Options and other Rights for 2021 |
| 31 | Income Tax: Due date submission of Form KEEP1 – Return of information of the Key Employee Engagement Programme for 2021 |
| 31 | Income Tax: Due date submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2021 |
| 31 | Income Tax: Due date submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2021 |
| 31 | Income Tax: Due date submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2021 |
| 31 | Income Tax: Deadline for claiming Separate Assessment for 2022 |
| 31 | Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2022 |
| 31 | VAT: IOSS Monthly filing and payment due for period February 2022 |
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 1 | Local Property Tax (LPT): Valuation date for valuation period from 2022 to 2025; liability date for 2022 |
| 7 | LPT: Deadline for submitting the LPT Return for the valuation period from 2022 to 2025 and for confirming payment arrangements for 2022. |
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for October 2021 (payment date is extended to 23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for October 2021 |
| 23 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for October 2021 |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the VAT accounting period ends in October |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period September – October 2021 together with the Return of Trading Details where the accounting period ends between 1 September and 31 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 VAT accounting period ends in October |
| 1-23[1] | Corporation Tax: PT for APs ending between 1-31 December 2021 |
| 1-23[1] | Corporation Tax: Returns for APs ending between 1-28 February 2021 |
| 1-23[1] | Corporation Tax: Pay balance due on APs ending between 1-28 February 2021 |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for October 2021 |
| 1-30 | Corporation Tax: Returns of Third Party Information for APs ending between 1-28 February 2021 |
| Date | Type of return and the period of the payment cover for each tax type |
|---|---|
| 14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for November 2021 (payment date is extended to 23rd for ROS users who file and pay online) |
| 14 | Dividend Withholding Tax (DWT): Return and payment of DWT for November 2021 |
| 23 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for November 2021 |
| 15 | Capital Gains Tax: Payment due on gains arising between 1 January 2021 – 30 November 2021 inclusive |
| 19 | Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the VAT 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 VAT accounting period ends in November |
| 1-23[1] | Corporation Tax: PT for APs ending between 1-31 January 2022 |
| 1-23[1] | Corporation Tax: Returns for APs ending between 1-31 March 2021 |
| 1-23[1] | Corporation Tax: Pay balance due on APs ending between 1-31 March 2021 |
| 23 | Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for November 2021 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2021 |
Senior Manager, Tax Knowledge Services, EY
Lorraine Sheegar
Lorraine Sheegar
Mark Ludlow
Stephen Ruane, Patrick Lawless
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Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.
