Tax Deadline Dates for December 2020: A Useful Guide

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 UK

19th December 2020

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

22nd December 2020

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.

30th December 2020

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

14th December 2020

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for November 2020 (payment date is extended to 23rd for ROS users who file and pay online)

Dividend Withholding Tax (DWT): Return and payment of DWT for November 2020

Professional Services Withholding Tax (PSWT): F30 monthly return and payment for November 2020

15th December 2020

Capital Gains Tax: Payment due on gains arising between 1 January 2020 – 30 November 2020 inclusive

19th December 2020

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 VAT 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 VAT accounting period ends in November

1st – 23rd December 2020

Corporation Tax: PT for APs ending between 1-31 January 2021

Corporation Tax: Returns for APs ending between 1-31 March 2020

Corporation Tax: Pay balance due on APs ending between 1-31 March 2020

23rd December 2020

Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for November 2020

1st – 30th December 2020

Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2020.

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.