Key Dates for Tax Deadlines- December 2016

It’s Christmas!!!!!!!!!! Well almost! There is still a tonne of things to be done before we celebrate the big day. Decorations to be hung presents to be wrapped and payrolls to be processed. You might just need to enlist the help of a few elves to help with all preparations! To wrap up the year nicely though, we have a little gift for you. Here is a handy guide for tax deadlines dates for December in Ireland and the UK.

HMRC UK – TAX DEADLINES DECEMBER

Date: December 30th

Deadline for online submission of Self Assessment tax returns for the tax year ended 5 April 2016 for HMRC to collect tax through clients’ PAYE codes, where they owe less than £3,000.

REVENUE IRELAND – TAX DEADLINES DECEMBER

Date: December 14

PAYE/PRSI/USC/LPT: P30 monthly return and payment for November 2016
DWT: Return and payment of DWT for November 2016
PSWT: F30 monthly return and payment for November 2016
Date: December 15

Capital Gains Tax: Payment due on gains arising between 1 January 2016 – 30 November 2016 inclusive
Date: December 19

VAT: Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the accounting period ends in November
VAT: Annual VAT 3 return and payment (if due) for the period December – November together with a Return of Trading Details where the accounting period ends in November
Date: December *1-23

Corporation Tax: PT for APs ending between 1-31 January 2017
Corporation Tax: Returns for APs ending between 1-31 March 2016
Corporation Tax: Pay balance due on APs ending between 1-31 March 2016
Date: December 23

RCT: RCT monthly return and payment (if due) for November 2016
Date: December *1-31

Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2016
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

All information on dates is sourced directly from Revenue Ireland’s and HRMC’s websites and published by Intelligo for informative purposes only. For more details or with any queries on these dates, please contact these bodies directly.