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This regular feature includes key tax dates for individuals and companies in relation to filing and other obligations. Updates include those as published by the Office of the Revenue Commissioners. Readers may wish to refer to www.revenue.ie for further details.

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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. The Irish Tax Institute wishes to acknowledge the re-use of material from the Office of the Revenue Commissioners © Office of the Revenue Commissioners.

Date

 

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for January 2024 (payment date is extended to 23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT) for January 2024

19

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

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

21

Due date for payment of preliminary tax for companies with a financial year ending on 31 March 2024. If this is paid using ROS, this date is extended to 23 February 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 August 2024. If this is paid using ROS, this date is extended to 23 February 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for January 2024

23

Tax Professional Services Withholding (PSWT) F35 annual return for year ended 31 December 2023

23

PSWT F30 monthly return and payment for January 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 May 2023 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 May 2023

23

Loans advanced to participators in a close company in the year ended on 31 May 2023 may need to be repaid by 23 February 2024 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 28 February 2023 year-ends, this should extend the iXBRL deadline to 23 February 2024

23

Due date for submission of SARP Employer Return for year ended 31 December 2023

29

VAT IOSS Monthly Return and payment due for period January 2023

29

Latest date for payment of dividends for the period ended on 31 August 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

29

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 May 2023

29

CbC reporting notifications relating to the fiscal year ending on 29 February 2024 must be made to Revenue (where necessary) no later than 29 February 2024, via ROS

29

CbC reports/equivalent CbC reports for the fiscal year ended on 28 February 2023 must be filed with Revenue (where necessary) no later than 29 February 2024

Date

 

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for February 2024 (payment date is extended to 23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT) for February 2024

19

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

Bi-Monthly VAT 3 return and payment (if due) for period January/February 2024together with the Return of Trading Details where the VAT accounting period ends between 1 January and 29 February

19

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

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 June 2023 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 30 June 2023

23

Loans advanced to participators in a close company in the year ended on 30 June 2023 may need to be repaid by 23 March 2024 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 March 2023 year-ends, this should extend the iXBRL deadline to 23 March 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for February 2024

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for February 2024

31

CbC reporting notifications relating to the fiscal year ending on 31 March 2024 must be made to Revenue (where necessary) no later than 31 March 2024, via ROS

31

CbC reports/equivalent CbC reports for the fiscal year ended on 31 March 2023 must be filed with Revenue (where necessary) no later than 31 March 2024

31

Latest date for payment of dividends for the period ended on 30 September 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

31

Last date for filing third-party payments return 46G for companies with a financial year ended on 30 June 2023

31

Due date for submission of Form ESA – Return of information of Employer’s Share Awards for 2023

31

Due date for submission of Form RSS1 – Return of Share Options and other Rights for 2023

31

Due date for submission of Form KEEP1 – Return of information of the Key Employee Engagement Programme for 2023

31

Due date for submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2023

31

Due date for submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2023

31

Due date for submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2023

31

Deadline for claiming Separate Assessment for 2024

31

Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2024

31

VATIOSS Monthly filing and payment due for period February 2024

Date

 

1

New rules may apply to the payment of interest or royalties or the making of distributions by a company on or after 1 April 2024 to an associated entity that is resident in a specified territory. (For arrangements in place on or before 19 October 2023 the provisions will apply to payments or distributions made on or after 1 January 2025)

5

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 5 April

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

– Monthly return and payment for March 2024 (payment date is extended to 23rd for ROS users who file and pay online)

– Quarterly return and payment for January – March 2024 (23rd for ROS users who file and pay online

14

Return and payment of Dividend Withholding Tax (DWT) for distributions made in March 2024

19

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

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 2024. If this is paid using ROS, this date is extended to 23 April 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 October 2024. If this is paid using ROS, this date is extended to 23 April 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for March 2024

23

RCT quarterly return and payment (if due) for period January – March 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 July 2023 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

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for March 2024

23

Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 July 2023

23

Loans advanced to participators in a close company in the year ended on 31 July 2023 may need to be repaid by 23 April 2024 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 2023 year-ends, this should extend the iXBRL deadline to 23 April 2024

30

OSS VAT return and payment (if due) for the period January – March 2024

30

VAT IOSS Monthly Return and payment due for period March 2024

30

EU Cross-Border Payments Reporting requires Payment Service Providers to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provide services by 30 April

30

Due date for submission to Revenue of returns of debit and credit card transactions (by merchant acquirers) for the year 2023

30

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 July 2023

30

Latest date for payment of dividends for the period ended on 31 October 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

30

CbC reporting notifications relating to the fiscal year ending on 30 April 2024 must be made to Revenue (where necessary) no later than 30 April 2024, via ROS

30

CbC reports/equivalent CbC reports for the fiscal year ended on 30 April 2023 must be filed with Revenue (where necessary) no later than 30 April 2024

Date

 

1

Carbon tax increase on fuels (other than auto fuels)

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for April 2024 (payment date is extended to 23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT)for distributions made in April 2024

19

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

Bi-Monthly VAT 3 return and payment for period March – April 2024 together with the Return of Trading Details where the VAT accounting period ends between 1 March and 30 April

19

4 Monthly VAT 3 return and payment (if due) for period January – April 2024together with the Return of Trading Details where the VAT accounting period ends between 1 January and 30 April

19

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 2024. If this is paid using ROS, this date is extended to 23 May 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 November 2024. If this is paid using ROS, this date is extended to 23 May 2024

23

Loans advanced to participators in a close company in the year ended on 31 August 2023 may need to be repaid by 23 May 2024 to avoid the assessment (on the company) of income tax thereon

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for April 2024

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for April 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 August 2023 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 2023 year-ends, this should extend the iXBRL deadline to 23 May 2024

31

VAT IOSS Monthly Return and payment due for period April 2024

31

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 August 2023

31

Latest date for payment of dividends for the period ended on 30 November 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).

31

CbC reporting notifications relating to the fiscal year ending on 31 May 2024 must be made to Revenue (where necessary) no later than 31 May 2024, via ROS

31

CbC reports/equivalent CbC reports for the fiscal year ended on 31 May 2023 must be filed with Revenue (where necessary) no later than 31 May 2024

Date

 

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for May 2024 (payment date is extended to 23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT) for distributions May 2024

19

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

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 2024. If this is paid using ROS, this date is extended to 23 June 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 December 2024. If this is paid using ROS, this date is extended to 23 June 2024

22

Public country-by-country reporting Regulations apply for the first financial year on or after 22 June 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for May 2024

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for May 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 September 2023 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 2023 may need to be repaid by 23 June 2024 to avoid the assessment (on the company) of income tax thereon

22

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 June 2023 year-ends, this should extend the iXBRL deadline to 23 June 2024.

30

VAT IOSS Monthly Return and payment due for period May 20243

30

Deadline for FATCA and CRS reporting obligations for 2023.

30

Claims under the VAT compensation schemes for charities for VAT paid on expenditure in 2023 must be submitted by 30 June 2024

30

Last date for filing third-party payments return 46G for companies with a financial year ended on 30 September 2023

30

Latest date for payment of dividends for the period ended on 31 December 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

30

CbC reporting notifications relating to the fiscal year ending on 30 June 2024 must be made to Revenue (where necessary) no later than 30 June 2024, via ROS

30

CbC reports/equivalent CbC reports for the fiscal year ended on 30 June 2023 must be filed with Revenue (where necessary) no later than 30 June 2024

Date

 

5

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 5 July

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

– Monthly return and payment for June 2023 (payment date is extended to 23rd for ROS users who file and pay online)

– Quarterly return and payment for April – June 2024 (23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT) for distributions made in June 2024

19

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

Bi-Monthly VAT 3 return and payment (if due) for period May – June 2024 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June

19

Bi-Annual VAT 3 return and payment (if due) for period January – June 2024 together with the Return of Trading Details where the accounting period ends between 1 January and 30 June

19

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 2024. If this is paid using ROS, this date is extended to 23 July 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 January 2025. If this is paid using ROS, this date is extended to 23 July 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for June 2024

23

RCT quarterly return and payment (if due) for period April – June 2024

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for June 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 October 2023 if filed using ROS (otherwise, 21 July 2024) 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 2023 may need to be repaid by 23 July 2024 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 2023 year-ends, this should extend the iXBRL deadline to 23 July 2024

30

Due date for submission of return and payment of IREF withholding tax for accounting periods ended between 1 July and 31 December 2023

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 2023

31

OSS VAT return and payment (if due) for the period April – June 2024

31

VAT IOSS Monthly Return and payment due for period June 2024

31

EU Cross-Border Payments Reporting requires Payment Service Providers (PSPs) to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provide services.

31

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 October 2023

31

Latest date for payment of dividends for the period ended on 31 January 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

31

CbC reporting notifications relating to the fiscal year ending on 31 July 2024 must be made to Revenue (where necessary) no later than 31 July 2024, via ROS

31

CbC reports/equivalent CbC reports for the fiscal year ended on 31 July 2023 must be filed with Revenue (where necessary) no later than 31 July 2024

Date

 

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for July 2024 (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 2024

19

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

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 2024. If this is paid using ROS, this date is extended to 23 August 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 28 February 2025. If this is paid using ROS, this date is extended to 23 August 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for July 2023

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for July 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 November 2023 if filed using ROS (otherwise, 21 August 2024). 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 2023 year-ends, this should extend the iXBRL deadline to 23 August 2024

23

Loans advanced to participators in a close company in the year ended 30 November 2023 may need to be repaid by 23 August 2024 to avoid the assessment (on the company) of income tax thereon

31

VAT IOSS Monthly Return and payment due for period July 2024

31

Capital acquisitions tax on gifts and inheritances with a valuation date in the 12-month period ending on 31 August 2024 must be paid and the return filed by 31 October 2024. For gifts/inheritances received in the period 1 September to 31 December 2024, the pay and file deadline is 31 October 2025

31

Last date for filing third-party payments return 46G for companies with a financial year ended on 30 November 2023

31

Latest date for payment of dividends for the period ended on 28 February 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

31

CbC reporting notifications relating to the fiscal year ending on 31 August 2024 must be made to Revenue (where necessary) no later than 31 August 2024, via ROS

31

CbC reports/equivalent CbC reports for the fiscal year ended on 31 August 2023 must be filed with Revenue (where necessary) no later than 31 August 2024

30

Where a company becomes an energy company during 2023, it must register for the Temporary Solidarity Contribution on, or before 30 August 2024

Date

 

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for August 2024 (payment date is extended to 23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT) for August 2024

19

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

Bi-Monthly VAT 3 return and payment (if due) for period July – August 2024 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 August

19

4 Monthly VAT 3 return and payment (if due) for period May – August 2024 together with the Return of Trading Details where the VAT accounting period ends between 1 May and 31 August

19

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 2024. If this is paid using ROS, this date is extended to 23 September 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 March 2025. If this is paid using ROS, this date is extended to 23 September 2024

23

Relevant Contracts Tax (RCT monthly return and payment (if due) for August 2024

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for August 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 December 2023 if filed using ROS (otherwise, 21 September 2024). 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 2023 may need to be repaid by 23 September 2024 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 2023 year-ends, this should extend the iXBRL deadline to 23 September 2024

23

Companies within the scope of the Temporary Solidarity Contribution (TSC) are required to file their return and pay the 2023 TSC by this date

30

VAT IOSS Monthly Return and payment due for period August 2024

30

Deadline for EU cross-border VAT repayment claims for 2023

30

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 December 2023

30

Latest date for payment of dividends for the period ended on 31 March 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

30

CbC reporting notifications relating to the fiscal year ending on 30 September 2024 must be made to Revenue (where necessary) no later than 30 September 2024, via ROS

30

CbC reports/equivalent CbC reports for the fiscal year ended on 30 September 2023 must be filed with Revenue (where necessary) no later than 30 September 2024

Date

 

1

Increase of 0.1% in PRSI rates

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 2024 (payment date is extended to 23rd for ROS users who file and pay online)

Quarterly return and payment for July – September 2024 (23rd for ROS users who file and pay online)

14

Return and payment date of Dividend Withholding Tax (DWT) for distributions made in September 2024

19

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

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 2024. If this is paid using ROS, this date is extended to 23 October 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 April 2025. If this is paid using ROS, this date is extended to 23 October 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for September 2024

23

RCT quarterly return and payment (if due) for period July – September 2024

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for September 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 January 2024 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 2024 may need to be repaid by 23 October 2024 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 2023 year-ends, this should extend the iXBRL deadline to 23 October 2024.

31

OSS VAT return and payment (if due) for the period July – September 2024

31

VAT IOSS Monthly Return and payment due for period September 2024

31

EU Cross-Border Payments Reporting requires Payment Service Providers to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provide services.

31

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 January 2024.

31

Latest date for payment of dividends for the period ended on 30 April 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).

31

CbC reporting notifications relating to the fiscal year ending on 31 October 2024 must be made to Revenue (where necessary) no later than 31 October 2024, via ROS.

31

CbC reports/equivalent CbC reports for the fiscal year ended on 31 October 2023 must be filed with Revenue (where necessary) no later than 31 October 2024.

31

Due date for payment of preliminary income tax (inclusive of USC and PRSI) for the tax year 2024 (if the ROS pay and file deadline extension (date yet to be announced)  is not availed of).

31

Due date by which self-assessed income tax and capital gains tax returns must be made for the year of assessment 2023 (if the ROS pay and file deadline extension (date yet to be announced) is not availed of).

31

Due date for payment of any balance of income tax for the tax year 2023, assuming that adequate preliminary tax was paid for 2023.

31

Due date for payment and return of €200,000 domicile levy for 2023.

31

Latest date for making contributions to a PRSA, an AVC or an RAC for the tax year 2023 (if the ROS pay and file deadline extension (date yet to be announced) is not availed of).

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 2024 (subject to an extension for ROS pay and filers to 15 November 2024).

31

The chargeable period for vacant homes tax runs from 1 November 2023 to 31 October 2024. Payment for this period is due on 1 January 2025

31

Scheduled termination date of the reduced 9% rate of VAT on gas and electricity

1

Date on which residential property must be held in order to be liable for 2025 local property tax

7

Vacant home tax return for the period 1 November 2023 to 31 October 2024 is due on this date

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for October 2024 (payment date is extended to 23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT) for distributions made in October 2024

19

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

Bi-Monthly VAT 3 return and payment (if due) for period September – October 2024 together with the Return of Trading Details where the accounting period ends between 1 September and 31 October

19

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 2024. If this is paid using ROS, this date is extended to 23 November 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 May 2025. If this is paid using ROS, this date is extended to 23 November 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for October 2024

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for October 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 29 February 2024 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 29 February 2024 may need to be repaid by 23 November 2024 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 2023 year-ends, this should extend the iXBRL deadline to 23 November 2024

30

VAT IOSS Monthly Return and payment due for period October 2024

30

Last date for filing third-party payments return 46G for companies with a financial year ended on 29 February 2024

30

Latest date for payment of dividends for the period ended on 31 May 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

30

CbC reporting notifications relating to the fiscal year ending on 30 November 2024 must be made to Revenue (where necessary) no later than 30 November 2024, via ROS

30

CbC reports/equivalent CbC reports for the fiscal year ended on 30 November 2023 must be filed with Revenue (where necessary) no later than 30 November 2024

Date

 

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for November 2024 (payment date is extended to 23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT) for distributions made in November 2024

15

Capital Gains Tax payment due on gains arising between 1 January 2024 – 30 November 2024 inclusive

19

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

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 2025. If this is paid using ROS, this date is extended to 23 December 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 June 2025. If this is paid using ROS, this date is extended to 23 December 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for November 2024

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for November 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 March 2024 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 2024 may need to be repaid by 23 December 2024 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 2023 year-ends, this should extend the iXBRL deadline to 23 December 2024

31

VAT IOSS Monthly Return and payment due for period November 2024

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 2020 must generally be lodged with Revenue by 31 December 2024. Claims for repayments of income tax for the year of assessment 2020 must also be submitted by 31 December 2024

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

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 March 2024

31

Latest date for payment of dividends for the period ended on 30 June 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

31

CbC reporting notifications relating to the fiscal year ending on 31 December 2024 must be made to Revenue (where necessary) no later than 31 December 2024, via ROS

31

CbC reports/equivalent CbC reports for the fiscal year ended on 31 December 2023 must be filed with Revenue (where necessary) no later than 31 December 2024

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 2022 may need to be considered before 31 December 2024

31

Research and development (R&D) tax credits in respect of R&D expenditure incurred in an accounting period ended on 31 December 2023 must be claimed by 31 December 2024.

31

Capital allowances in respect of expenditure incurred on specified intangible assets in an accounting period ended on 31 December 2023 must be claimed by 31 December 2024

31

Knowledge Development Box claims in respect of an accounting period ended on 31 December 2022 must be made by 31 December 2024

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 2024 domicile levy. Irish assets held on this date will be taken into account in ascertaining whether the €5m “Irish asset test” has been met

31

Scheduled expiration date of the temporary provisions for BIK on cars which provides for a reduction of: (i) €10,000 to the OMV of cars in A to D categories and (ii) 4,000km in the highest business mileage band

31

For disposals after 31 December 2024 a €10m cap on retirement relief will apply on transfers to a child where the disponer is under age 70 at the time of disposal.

Date

 

1

If a property has become liable for Local Property Tax (LPT), a declaration of valuation and an LPT return is required to be submitted by 1 December 2023

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for November 2023 (payment date is extended to 23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT) for distributions made in November 2023

15

Capital Gains Tax payment due on gains arising between 1 January 2023 – 30 November 2023 inclusive

19

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

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 2024. If this is paid using ROS, this date is extended to 23 December 2023

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 June 2024. If this is paid using ROS, this date is extended to 23 December 2023

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for November 2023

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for November 2023

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 March 2023 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 2023 may need to be repaid by 23 December 2023 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 2022 year-ends, this should extend the iXBRL deadline to 23 December 2023

31

VAT IOSS Monthly Return and payment due for period November 2023

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 2019 must generally be lodged with Revenue by 31 December 2023. Claims for repayments of income tax for the year of assessment 2019 must also be submitted by 31 December 2023

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

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 March 2023

31

Latest date for payment of dividends for the period ended on 30 June 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

31

CbC reporting notifications relating to the fiscal year ending on 31 December 2023 must be made to Revenue (where necessary) no later than 31 December 2023, via ROS

31

CbC reports/equivalent CbC reports for the fiscal year ended on 31 December 2022 must be filed with Revenue (where necessary) no later than 31 December 2023

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 2021 may need to be considered before 31 December 2023

31

Research and development (R&D) tax credits in respect of R&D expenditure incurred in an accounting period ended on 31 December 2022 must be claimed by 31 December 2023.

 

[Note: In order to claim R&D tax credits under sections 766C, 766D, 766(4D) or 766A(4C) TCA 1997 for the year 2022 an R&D Specified Return is required to be filed together with Form CT1 2022. The R&D Specified Return is not required for claims under sections 766 or 766A TCA 1997 as these claims can be submitted on the Form CT1 2022.]

31

Capital allowances in respect of expenditure incurred on specified intangible assets in an accounting period ended on 31 December 2022 must be claimed by 31 December 2023

31

Knowledge Development Box claims in respect of an accounting period ended on 31 December 2021 must be made by 31 December 2023

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 2023 domicile levy. Irish assets held on this date will be taken into account in ascertaining whether the €5m “Irish asset test” has been met

31

Qualified Domestic Top-Up-Tax (for companies within BEPS Pillar 2 rules only) applies for fiscal years commencing on or after 31 December 2023.

Date

 

1

For accounting periods commencing on or after 1 January 2024 the R&D tax credit increases from 25% to 30%. In addition, the first instalment of the R&D tax credit available to be refunded is increased from €25,000 to €50,000

1

For accounting periods commencing on or after 1 January 2024 a new 90-day pre-notification requirement applies to companies intending to claim the R&D tax credit either for the first time, or for those who have not claimed it in the past 3 years.

1

The taxation of a gain realised on the exercise, assignment or release of a share option on or after 1 January 2024 is moved from self-assessment to the PAYE system. The employer is responsible for accounting for the income tax, USC and PRSI.

1

Commencement of mandatory CAT reporting in relation to certain interest free loans between close relatives or loans involving certain companies owned by close relatives

1

Expected commencement of the enhanced reporting requirements for employers to report in real time the payment of certain types of expenses and the provision of vouchers to employees.

1

Certain income arising from the leasing of farmland is exempt from income tax. However, a 7-year holding requirement applies to lessors in respect of purchases of farmland on or after 1 January 2024 i.e. relief will not be immediately available.

1

Commencement of Local Property Tax (LPT) phased payments

1

Increase in VAT registration thresholds to €40,000 for service providers and to €80,000 for suppliers of goods

1

The VAT rate applying on the supply of electronic books and audio books is reduced to 0%. `

1

Farmers’ flat rate addition is decreased from  5% to 4.8%

1

0% rate of VAT applies to the supply and installation of solar panels in schools

1

Increase in maximum allowable reliefs from €70,000 to €100,000 applies to the Young Trained Farmer Stamp Duty Relief, the Young Trained Farmer Stock Relief and the Relief for Succession Farm Partnerships. The maximum enhanced stock relief for registered farm partners is increased from €15,000 to €20,000. 

10

Deadline for paying LPT 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 2023 (payment date is extended to 23rd for ROS users who file and pay online)

– Quarterly payment for October – December 2023 (23rd for ROS users who file and pay online)

14

Return and payment of Dividend Withholding Tax (DWT) for December 2023

15

Commencement of LPT monthly direct debit payments

19

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

Bi-Monthly VAT 3 return and payment (if due) for period November – December 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 November and 31 December

19

Bi-Annual VAT 3 return and payment (if due) for period July – December 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 December

19

4 Monthly VAT 3 return and payment (if due) for period September – December 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 September and 31 December

19

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

21

Due date for payment of preliminary tax for companies with a financial year ending on 29 February 2024. If this is paid using ROS, this date is extended to 23 January 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 July 2024. If this is paid using ROS, this date is extended to 23 January 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 April 2023 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 30 April 2023.

23

Loans advanced to participators in a close company in the year ended on 30 April 2023 may need to be repaid by 23 January 2024 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 January 2023 year-ends, this should extend the iXBRL deadline to 23 January 2024.

23

Relevant Contracts Tax (RCT) monthly return and payment for December 2023

23

RCT quarterly return and payment (if due) for period October – December 2023

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for December 2023

31

Latest date for payment of dividends for the period ended on 31 July 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

31

Last date for filing third-party payments return 46G for companies with a financial year ended on 30 April 2023

31

Payment due on chargeable gains arising between 1 December 2023 to 31 December 2023 inclusive

31

OSS VAT return and payment (if due) for the period October – December 2023

31

IOSS Monthly Return and payment due for period December 2023

31

CbC reporting notifications relating to the fiscal year ending on 31 January 2024 must be made to Revenue (where necessary) no later than 31 January, via ROS

31

CbC reports/equivalent CbC reports for the fiscal year ended on 31 January 2023 must be filed with Revenue (where necessary) no later than 31 January 2024

31

A reporting platform operator (DAC7) must file a return for the calendar year 2023 on or before 31 January 2024