What are the Irish Tax Filing Deadlines?

By Helen Dyulgerov ACA AITI
Head Accountant
Accounting & Bookkeeping Bureau
12th Jan 2018

This article lays out the important dates to be aware of in Ireland. These deadlines may be relevant to Registered Irish Companies, Sole Traders, Partnerships and/or individuals.

Corporation Tax

The date your company’s corporation tax return is due is dictated by the financial year-end. The return is due and payable by the 21st day of the 9th month after that financial year end, i.e. if the company has a year end of 31st December 2017 the corporation tax return is due by 21st September 2018.

The Form 46G, which includes details of certain supplier payments, is due at the same time as the corporation tax return.

In addition, a preliminary tax payment and/or declaration must be made for corporation tax purposes. For small companies (tax liability if less than €200k), this is due by the 11th month of the current financial year, i.e. for a company with a financial year end of 30th June 2018, preliminary tax is due by 21st May 2018.

VAT

VAT3 returns can be due on a monthly, bi-monthly, quarterly, 4 monthly, semi-annual or annual basis. Whichever period the return relates to, the return is due by the 19th day of the month after the end of that period, i.e. a VAT return for the period January February 2018 will be due by 19th March 2018.

The annual return of trading details is due by the 19th day of the month following the company’s financial year end, i.e. if the company has a year-end of 31st December 2017 the return is due by 19th January 2018.

VIES and Intrastat returns, where required, are due by the 23rd day of the month following the reporting period, i.e. an Intrastat for the period January 2018 will fall due by 23rd February 2018.

PAYE

P30 returns can be due on a monthly, quarterly or annual basis. Whichever period the return relates to, the return is due by the 14th day of the month after the end of that period, i.e. a P30 return for the period February 2018 will be due by 14th March 2018.

The annual P35, which is based on the calendar year, is due by 15th February 2018.

Relevant Contracts Tax (RCT)

RCT returns can be due on a monthly, quarterly or annual basis. Whichever period the return relates to, the return is due by the 23rd day of the month after the end of that period, i.e. a return for the period May 2018 will be due by 23rd June 2018.

Income Tax

Income tax operates on the basis of the calendar year. The return for the relevant year is due by 31st October of the following year, i.e. the return for the 2017 year is due by 31st October 2018.

Capital Gains Tax

The due date for Capital Gains Tax returns is determined by the date of disposal of the relevant item giving rise to the tax liability.

For disposals made between 1 December 2017 and 31 December 2017 the return is due by 31st January 2018.

For disposals made between 1 January 2018 and 30 November 2018, the return is due by 15th December 2018.

However, payment of any tax due is due with the individual’s personal tax return. (see above)

Capital Acquisitions Tax 

Similar to Capital Gains tax, the due date for Capital Acquisitions Tax returns is determined by the date of acquisition of the relevant item giving rise to the tax liability.

Where the item is acquired between 1 September 2017 and 31 August 2018, both the return and payment are due by 31st October 2018.

Extended Deadlines

For the majority of the above taxes, Revenue Commissioners operate and “pay and file” extension. However, this extension only applies where the relevant return and payment can both be made by the extended deadline. Best practice, therefore, indicates that the original deadline and not the extension should be used in planning out the year for your business and its tax returns.

Conclusion 

It is important to monitor these dates carefully to ensure the relevant deadlines are met as late filings can result in interest, surcharges and an increased possibility of selection for audit by the Revenue Commissioners. The deadlines outlined in this article are not a comprehensive outline for all companies. If you have any questions about the content covered in this article or if you would like more information on accounting services, please contact the experts at Accounting & Bookkeeping Bureau on +353 1 6874523 or email info@accountingbureau.ie.


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