Tax Deadline Dates – December 2019

Merry Christmas and a Happy New Year! Our gift to you this festive season is our handy guide for important dates for tax deadlines in the UK and Ireland this December. Ho, ho, ho…..

HMRC

December 19: Deadline for receipt of contractor’s monthly return. Whether submitted via paper, electronically or over the telephone (nil return).

December 22: PAYE and Class 1 monthly electronic payment to be cleared. Electronic payments to be cleared in HMRC’s bank account for any PAYE Class 1 NICs.

December 30: Self-Assessment Tax Code Collection Deadline. If your tax return liability is less than £3,000 and you would like this amount to be collected via your tax code, you must submit your tax return electronically/online by this date.

Revenue Ireland

December 14:  PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/

Local Property Tax (LPT): Monthly return and payment for November 2019

December 14:  Dividend Withholding Tax (DWT): Return and payment of DWT for November 2019

December 14:  Professional Services Withholding Tax (PSWT): F30 monthly return and payment for November 2019

December 15:  Capital Gains Tax: Payment due on gains arising between 1 January 2019 – 30 November 2019 inclusive

December 19: Value-Added Tax (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

December 19: 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

December 1-23: Corporation Tax: PT for APs ending between 1-31 January 2019

December 1-23: Corporation Tax: Returns for APs ending between 1-31 March 2019

December 1-23: Corporation Tax: Pay balance due on APs ending between 1-31 March 2019

December 23: Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for November 2019

December 1-31: Corporation Tax: Returns of Third-Party Information for APs ending between 1-31 March 2019

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

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.