Tax Deadline Dates for June 2020: A Useful Guide

Can it be June already? What a quick few months that was. It has been a particularly busy time for those working in payroll so we have compiled a useful guide for tax deadlines dates in Ireland and the UK this June.

HMRC (UK) 

1 June 2020 – New Advisory Fuel Rates (AFR) for company car users. Due date for payment of Corporation Tax for period ended 31 August 2019.

7 June 2020 – Deadline for VAT returns and payment Accounting Quarter period ending 30 April 2020 if filed online.

14 June 2020 – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2021.

19 June 2020 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.

22 June 2020 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.

30 June 2020 – CT61 quarterly period ends.

Revenue (Ireland)

14 June 2020 – PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for May 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 May 2020.Professional Services Withholding Tax (PSWT): F30 monthly return and payment for May 2020.

19 June 2020 – Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the VAT accounting period ends in May.VAT: Annual VAT 3 return and payment (if due) for the period June – May together with a Return of Trading Details where the VAT accounting period ends in May.

1-23 June 2020 – Corporation Tax: PT for APs ending between 1-31 July 2020. Corporation Tax: Returns for APs ending between 1-30 September 2019. Corporation Tax: Pay balance due on APs ending between 1-30 September 2019.

23 June 2020 – Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for May 2020.

1-30 June 2020 – Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2019.

Where the return and payments are not received electronically, the return and payments filing date is 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.