Revenues Key Dates for Return and Payments in January 2016

Key Dates January 2016 for Revenues required Returns and Payments all information is sourced from Revenue’s website and published by Intelligo.

Date and type of return and the period of the payment cover for each tax type.

Jan 1- LPT: Commencement of phased payments.

Jan 7- LPT: Deadline for paying in full, in one single payment or confirming that payment will be made in its entirety by Single Debit Authority.

Jan 14 – PAYE/PRSI/USC/LPT; P30 monthly return and payment for December 2015 and P30 quarterly return and payment for October – December 2015.

Jan 14- DWT: Return and payment of DWT for December 2015, PSWT: F30 monthly return and payment for December 2015.

Jan 15 – LPT: Commencement of monthly direct debit payments.

Jan 19 – VAT: Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the accounting period ends in December.

Jan 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.

Jan 19 – VAT: Bi-Annual VAT 3 return and payment (if due) for period July – December 2015 together with the Return of Trading Details where the accounting period between the 1st July and the 31st December.

Jan 19 – VAT: 4 Monthly VAT 3 return and payment (if due) for period September – December 2015 together with the Return of Trading Details where the accounting period between the 1st September and the 31st December.

Jan 19 – VAT: Annual VAT 3 return and payment (if due) for the period January – December together with a Return of Trading Details where the accounting period ends in December.

Jan 20 – VAT: MOSS VAT return and payment (if due) for the period October – December 2015.

Jan *1-23 – Corporation Tax: PT for APs ending between 1-29 February 2016. Corporation Tax: Returns for APs ending between 1-30 April 2015. Corporation Tax: Pay Balance due on APs ending between 1-30 April 2015.

Jan 23 – RCT: RCT monthly return and payment for December 2015.

Jan 23 – RCT: RCT quarterly return and payment (if due) for period October – December 2015.

Jan 1-31 – Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2015.

Jan 31 – Capital Gains Tax: Payment due on gains arising between 1 December 2015 to 31 December 2015 inclusive.