Tax Deadline Dates – February 2019

January sure was a long month, but February is here at last. As it’s the season of love, we thought we’d show how much we care with this useful guide for essential dates for tax deadlines in the UK and Ireland this month.

HMRC UK

February 19thMonthly deadline for postal payments of CIS, NICs and PAYE to HMRC.

February 22nd- Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.

Revenue Ireland

Return and payment dates for February

February 14th PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): (Monthly return and payment for January 2019)

February 14th – Dividend Withholding Tax (DWT): Return and payment of DWT for January 2019

February 14th –Professional Services Withholding Tax (PSWT): (F30 monthly return and payment for January 2019)

February 15th- PSWT: F35 annual return for the year ended 31 December 2018

February 15th PAYE/PRSI/USC/LPT: Make available P60 2018, to each employee

February 15th- PAYE/PRSI/USC/LPT: Due date submission of Form P35 for the year ended 31 December 2018

February 19th- Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the accounting period ends in January

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

February 1st -23rd-Corporation Tax: PT for APs ending between 1-31 March 2019

February 1st -23rd-Corporation Tax: Returns for APs ending between 1-31 May 2018

February 1st -23rdCorporation Tax: Pay Balance due on APs ending between 1-31 May 2018

February 23rd Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for January 2019

February 23rd Income Tax: Due date submission of SARP Employer Return for the year ended 31 December 2018

February 1st -29thCorporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2018

*Where the return and payments are not received electronically, the return and payments filing date are 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.