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.
February 19th–Monthly 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.
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 -23rd–Corporation 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 -29th–Corporation 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.