Tax Calendar 2016

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 2016 and feel free to call us if you need assistance with these:

January 2016

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 2015
P30 quarterly return and payment for October – December 2015
14 DWT: Return and payment of DWT for December 2015
14 PSWT: F30 monthly return and payment for December 2015
15 LPT: Commencement of monthly direct debit payments
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period November – December 2015 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 2015
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-29 February 2016
*1-23 Corporation Tax: Returns for APs ending between 1-30 April 2015
23 RCT: RCT monthly return and payment for December 2015
31 Capital Gains Tax: Payment due on gains arising between 1 December 2015 to 31 December 2015 inclusive

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

 

February 2016

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 2016
14 DWT: Return and payment of DWT for January 2016
14 PSWT: F30 monthly return and payment for January 2016
15 PSWT: F35 annual return for year ended 31 December 2015
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 2015
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 March 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 May 2015
23 RCT: RCT monthly return and payment (if due) for January 2016
23 Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2015

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

 

March 2016

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 2016
14 DWT: Return and payment of DWT for February 2016
14 PSWT: F30 monthly return and payment for February 2016
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period January /February 2016 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 2016
*1-23 Corporation Tax: Returns for APs ending between 1-30 June 2015
23 RCT: RCT monthly return and payment (if due) for February 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2015
31 Income Tax: Return of Share Options and other Rights for 2015
31 Income Tax: Deadline for claiming Separate Assessment for 2016
31 Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2016

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

 

April 2016

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 2016
P30 quarterly return and payment for January – March 2016
14 DWT: Return and payment of DWT for March 2016
14 PSWT: F30 monthly return and payment for March 2016
20 VAT: MOSS VAT return and payment (if due) for the period January – March 2016
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 May 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 July 2015
23 RCT: RCT monthly return and payment (if due) for March 2016

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

 

May 2016

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 2016
14 DWT: Return and payment of DWT for April 2016
14 PSWT: F30 monthly return and payment for April 2016
19 VAT: Bi-Monthly VAT 3 return and payment for period March – April 2016 together 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 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 August 2015
23 RCT: RCT monthly return and payment (if due) for April 2016

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

 

June 2016

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 2016
14 DWT: Return and payment of DWT for May 2016
14 PSWT: F30 monthly return and payment for May 2016
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 July 2016
*1-23 Corporation Tax: Returns for APs ending between 1-30 September 2015
23 RCT: RCT monthly return and payment (if due) for May 2016

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

 

July 2016

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 2016
P30 quarterly return and payment for April – June 2016
14 DWT: Return and payment of DWT for June 2016
14 PSWT: F30 monthly return and payment for June 2016
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 2016
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 August 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 October 2015
23 RCT: RCT monthly return and payment (if due) for June 2016

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

 

August 2016

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 2016
14 DWT: Return and payment of DWT for July 2016
14 PSWT: F30 monthly return and payment for July 2016
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-30 September 2016
*1-23 Corporation Tax: Returns for APs ending between 1-30 November 2015
23 RCT: RCT monthly return and payment (if due) for July 2016

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

 

September 2016

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 2016
14 DWT: Return and payment of DWT for August 2016
14 PSWT: F30 monthly return and payment for August 2016
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 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 December 2015
23 RCT: RCT monthly return and payment (if due) for August 2016

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

 

October 2016

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 2016
P30 quarterly return and payment for July – September 2016
14 DWT: Return and payment of DWT for September 2016
14 PSWT: F30 monthly return and payment for September 2016
20 VAT: MOSS VAT return and payment (if due) for the period July – September 2016
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-30 November 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 January 2016
23 RCT: RCT monthly return and payment (if due) for September 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2016
31 Income Tax: Preliminary Tax 2016
31 Income Tax: Pay balance of 2015 tax liability
31 Income Tax: Return of income for 2015
31 Capital Gains Tax: Return of Capital Gains for 2015
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 2016

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

 

November 2016

Return and payment dates for the month of November
Date Type of return
1 LPT: Liability (Ownership) date for 2017
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for October 2016
14 DWT: Return and payment of DWT for October 2016
14 PSWT: F30 monthly return and payment for October 2016
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period September – October 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 December 2016
*1-23 Corporation Tax: Returns for APs ending between 1-29 February 2016
23 RCT: RCT monthly return and payment (if due) for October 2016
25 LPT: Deadline for confirming payment method to Revenue if spreading payments over 2017 (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 2016

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 2016
14 DWT: Return and payment of DWT for November 2016
14 PSWT: F30 monthly return and payment for November 2016
15 Capital Gains Tax: Payment due on gains arising between 1 January 2016 – 30 November 2016 inclusive
*1-23 Corporation Tax: Prelim Tax for APs ending between 1-31 January 2017
*1-23 Corporation Tax: Returns for APs ending between 1-31 March 2016
23 RCT: RCT monthly return and payment (if due) for November 2016

* 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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