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Tax Calendar 2020

The Revenue have a set timetable for the making and filing of returns for Companies. Not all taxes apply to all companies – generally most companies only deal with Corporation Tax, VAT and PAYE / PRSI. We outline a list below of the main taxes and their monthly schedules for 2020 and feel free to call us if you need assistance with these:

January 2020

Return and payment dates for the month of January
Date Type of return
14 PAYE/PRSI/USC/LPT
P30 monthly return and payment for December 2019
P30 quarterly return and payment for October – December 2019
14 DWT: Return and payment of DWT for December 2019
14 PSWT: F30 monthly return and payment for December 2019
15 LPT: Commencement of monthly direct debit payments
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period November – December 2019 together with the Return of Trading Details where the accounting period ends between the 1st November and the 31st December
20 VAT: MOSS VAT return and payment (if due) for the period October – December 2019
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-29 February 2020
*1-23 Corporation Tax: Returns for APs ending between 1-30 April 2019
23 RCT: RCT monthly return and payment for December 2019
31 Capital Gains Tax: Payment due on gains arising between 1 December 2015 to 31 December 2019 inclusive

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

 

February 2020

Return and payment dates for the month of February
Date Type of return
14 PAYE/PRSI/USC/LPT: P30 monthly return and payment for January 2020
14 DWT: Return and payment of DWT for January 2020
14 PSWT: F30 monthly return and payment for January 2020
15 PSWT: F35 annual return for year ended 31 December 2019
15 PAYE/PRSI/USC/LPT: Make available P60 2015, to each employee
15 PAYE/PRSI/USC/LPT: Due date submission of Form P35 for year ended 31 December 2019
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 March 2019
*1-23 Corporation Tax: Returns for APs ending between 1-31 May 2019
23 RCT: RCT monthly return and payment (if due) for January 2020
23 Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2019

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

March 2020

Return and payment dates for the month of March
Date Type of return
14 PAYE/PRSI/USC/LPT: P30 monthly return and payment for February 2020
14 DWT: Return and payment of DWT for February 2020
14 PSWT: F30 monthly return and payment for February 2020
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period January /February 2020 together with the Return of Trading Details where the accounting period ends between the 1st January and the 29th February
21 LPT: Single Debit Authority deduction from bank account
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-30 April 2020
*1-23 Corporation Tax: Returns for APs ending between 1-30 June 2019
23 RCT: RCT monthly return and payment (if due) for February 2020
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2019
31 Income Tax: Return of Share Options and other Rights for 2019
31 Income Tax: Deadline for claiming Separate Assessment for 2020
31 Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2020

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

April 2020

Return and payment dates for the month of April
Date Type of return
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for March 2020
P30 quarterly return and payment for January – March 2020
14 DWT: Return and payment of DWT for March 2020
14 PSWT: F30 monthly return and payment for March 2020
20 VAT: MOSS VAT return and payment (if due) for the period January – March 2020
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 May 2020
*1-23 Corporation Tax: Returns for APs ending between 1-31 July 2019
23 RCT: RCT monthly return and payment (if due) for March 2020

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

May 2020

Return and payment dates for the month of May
Date Type of return
14 PAYE/PRSI/USC/LPT: P30 monthly return and payment for April 2020
14 DWT: Return and payment of DWT for April 2020
14 PSWT: F30 monthly return and payment for April 2020
19 VAT: Bi-Monthly VAT 3 return and payment for period March – April 2020together with the Return of Trading Details where the accounting period ends between the 1st March and the 30th April
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-30 June 2020
*1-23 Corporation Tax: Returns for APs ending between 1-31 August 2019
23 RCT: RCT monthly return and payment (if due) for April 2020

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

June 2020

Return and payment dates for the month of June
Date Type of return
14 PAYE/PRSI/USC/LPT: P30 monthly return and payment for May 2020
14 DWT: Return and payment of DWT for May 2020
14 PSWT: F30 monthly return and payment for May 2020
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 July 2020
*1-23 Corporation Tax: Returns for APs ending between 1-30 September 2019
23 RCT: RCT monthly return and payment (if due) for May 2020

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

July 2020

Return and payment dates for the month of July
Date Type of return
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for June 2020
P30 quarterly return and payment for April – June 2020
14 DWT: Return and payment of DWT for June 2020
14 PSWT: F30 monthly return and payment for June 2020
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period May – June 2016 together with the Return of Trading Details where the accounting period ends between the 1st May and the 30th June
20 VAT: MOSS VAT return and payment (if due) for the period April – June 2020
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 August 2020
*1-23 Corporation Tax: Returns for APs ending between 1-31 October 2019
23 RCT: RCT monthly return and payment (if due) for June 2020

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

August 2020

Return and payment dates for the month of August
Date Type of return
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for July 2020
14 DWT: Return and payment of DWT for July 2020
14 PSWT: F30 monthly return and payment for July 2020
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-30 September 2020
*1-23 Corporation Tax: Returns for APs ending between 1-30 November 2019
23 RCT: RCT monthly return and payment (if due) for July 2020

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

September 2020

Return and payment dates for the month of September
Date Type of return
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for August 2020
14 DWT: Return and payment of DWT for August 2020
14 PSWT: F30 monthly return and payment for August 2020
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period July – August 2016 together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st August
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 October 2020
*1-23 Corporation Tax: Returns for APs ending between 1-31 December 2019
23 RCT: RCT monthly return and payment (if due) for August 2020

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

October 2020

Return and payment dates for the month of October
Date Type of return
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for September 2020
P30 quarterly return and payment for July – September 2020
14 DWT: Return and payment of DWT for September 2020
14 PSWT: F30 monthly return and payment for September 2020
20 VAT: MOSS VAT return and payment (if due) for the period July – September 2020
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-30 November 2020
*1-23 Corporation Tax: Returns for APs ending between 1-31 January 2020
23 RCT: RCT monthly return and payment (if due) for September 2020
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2020
31 Income Tax: Preliminary Tax 2020
31 Income Tax: Pay balance of 2019 tax liability
31 Income Tax: Return of income for 2019
31 Capital Gains Tax: Return of Capital Gains for 2019
31 Capital Acquisitions Tax: Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2015 and 31 August 2020

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

November 2020

Return and payment dates for the month of November
Date Type of return
1 LPT: Liability (Ownership) date for 2021
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for October 2020
14 DWT: Return and payment of DWT for October 2020
14 PSWT: F30 monthly return and payment for October 2020
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period September – October 2020together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st August
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 December 2020
*1-23 Corporation Tax: Returns for APs ending between 1-29 February 2020
23 RCT: RCT monthly return and payment (if due) for October 2020
25 LPT: Deadline for confirming payment method to Revenue if spreading payments over 2021 (making phased payments). Note: This date is provisional.

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

December 2020

Return and payment dates for the month of December
Date Type of return
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for November 2020
14 DWT: Return and payment of DWT for November 2020
14 PSWT: F30 monthly return and payment for November 2020
15 Capital Gains Tax: Payment due on gains arising between 1 January 2020- 30 November 2020inclusive
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 January 2021
*1-23 Corporation Tax: Returns for APs ending between 1-31 March 2020
23 RCT: RCT monthly return and payment (if due) for November 2020

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


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