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.
Revenue Ireland
14th December 2021
- PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for November 2021 (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 2021
15th December 2021
- Capital Gains Tax: Payment due on gains arising between 1 January 2021 – 30 November 2021 inclusive
19th December 2021
- 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 2021
- Corporation Tax: PT for APs ending between 1-31 January 2022
- Corporation Tax: Returns for APs ending between 1-31 March 2021
- Corporation Tax: Pay balance due on APs ending between 1-31 March 2021
23rd December 2021
- Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for November 2021
- Professional Services Withholding Tax (PSWT): F30 monthly return and payment for November 2021
1st – 31st December 2021
- Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2021
HMRC UK
19th December 2021
- Deadline for receipt of contractor’s monthly return
22nd December 2021
- PAYE and Class 1 monthly electronic payment to be cleared
30th December 2021
- Self-Assessment Tax Code Collection Deadline
All information on dates is sourced directly from Revenue Ireland’s and HRMC’s websites and published by Intelligo for informative purposes. Please get in touch with these bodies directly for more details or with any queries on these dates.
Image by Steve Buissinne from Pixabay
