It’s already February, also known as the month of love. So, we know that you will love this useful guide for tax dates and deadlines for payroll in the UK and Ireland.
HMRC Tax Deadline Dates
February 2nd: Forms P46(Car) for the quarter ended 5 Jan to reach HMRC
February 5th: Employment intermediary’s quarterly report (5 Oct to 5 Jan) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances)
February 19th: PAYE cheque payments for month ended 5 Feb to reach HMRC (22 Feb for electronic payments).
CIS return for the month ended 5 Feb.
Revenue Tax Deadline Dates
February 14th: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for January 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 January 2020.
Professional Services Withholding Tax (PSWT): F30 monthly return and payment for January 2020.
February 15th: PSWT: F35 annual return for the year ended 31 December 2019.
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 VAT 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 VAT accounting period ends in January.
February 1st-23rd: Corporation Tax: PT for APs ending between 1-31 March 2020.
Corporation Tax: Returns for APs ending between 1-31 May 19.
Corporation Tax: Pay Balance due on APs ending between 1-31 May 2019.
February 23rd: Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for January 2019.
Income Tax: Due date submission of SARP Employer Return for the year ended 31 December 2019.
February 1st – 29th: Corporation Tax: Returns of Third-Party Information for APs ending between 1-31 May 2019.
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.