Tax Deadline Dates for January 2020: A Useful Guide

We’re roaring into the new ’20s but with lots going on it can be hard to keep track of all those tax deadline dates. So here is a useful guide for these dates in the UK and Ireland this January.

HMRC Tax Deadline Dates

January 19th: PAYE and Class 1 quarterly cheque payment to be cleared. Any outstanding cheque payment for PAYE and Class 1 NICs must be with HMRC Accounts Office. Deadline for receipt of the contractor’s monthly return. Whether submitted via paper, electronically or over the telephone (nil return). January 22nd: PAYE and Class 1 quarterly electronic payment to be cleared. Any outstanding electronic payment for PAYE and Class 1 NICs must be in HMRC’s bank account. 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. January 31st: Online Self Assessment Tax Return Deadline. Online submissions of your 2018/2019 Tax Return must be made by the end of this day. Balancing payment for tax year ended 5 April 2019 must also be made, and the first payment on account for tax year ended 5 April 2020.

2020 Business

Revenue Tax Deadline Dates

January 14th: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/ Local Property Tax (LPT): Monthly return and payment for November 2019. Dividend Withholding Tax (DWT): Return and payment of DWT for November 2019. Professional Services Withholding Tax (PSWT): F30 monthly return and payment for November 2019. January 1st: Local Property Tax (LPT): Commencement of phased payments. January 11th: LPT: Deadline for paying in full, in one single payment or confirming that payment will be made in full by Single Debit Authority. January 14th: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/ Local Property Tax (LPT): P30 monthly return and payment for December 2019. P30 quarterly return and payment for October – December 2019. Dividend Withholding Tax (DWT): Return and payment of DWT for December 2019. Professional Services Withholding Tax (PSWT): F30 monthly return and payment for December 2018. January 15th: LPT: Commencement of monthly direct debit payments. January 19th: Value-Added Tax (VAT):  VAT: Bi-Monthly VAT 3 return and payment (if due) for period November – December 2019 together with the Return of Trading Details where the accounting period ends between 1 November and 31 December. VAT: Bi-Annual VAT 3 return and payment (if due) for period July – December 2019 together with the Return of Trading Details where the accounting period ends between 1 July and 31 December. VAT: 4 Monthly VAT 3 return and payment (if due) for period September – December 2019 together with the Return of Trading Details where the accounting period ends between 1 September and 31 December. VAT: Annual VAT 3 return and payment (if due) for the period January – December together with a Return of Trading Details where the accounting period ends in December. January 20th: VAT: MOSS VAT return and payment (if due) for the period of October – December 2019. January 1st – 23rd: Corporation Tax: PT for APs ending between 1-28 February 2019. Corporation Tax: Returns for APs ending between 1-30 April 2019. Corporation Tax: Pay Balance due on APs ending between 1-30 April 2019. January 23rd: Relevant Contracts Tax (RCT): RCT monthly return and payment for December 2019. RCT: RCT quarterly return and payment (if due) for period October – December 2019. January 1st – 31st: Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2019. January 31st: Capital Gains Tax: Payment due on gains arising between 1 December 2019 to 31 December 2019 inclusive. 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.