Is it March already? It must be your lucky month then because our useful guide for tax dates and deadlines for payroll in the UK and Ireland, will help you navigate through this busy season.
HMRC Tax Deadline Dates
March 1st: Payment of any outstanding income and CGT in respect of personal tax returns for 2017/18 to avoid 5% surcharge (the last date to avoid surcharge is 30 days after 31 Jan).
March 19th: CIS return for the month ended 5 Mar.
PAYE cheque payments for month ended 5 Mar to HMRC (22 Mar for electronic payments).
March 31st: End of corporation tax financial year.
Revenue Tax Deadline Dates
March 14th: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for February 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 February 2020
Professional Services Withholding Tax (PSWT): F30 monthly return and payment for February 2020
March 19th: Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the VAT accounting period ends in February
VAT: Bi-Monthly VAT 3 return and payment (if due) for period January/February 2019 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 29 February
VAT: Annual VAT 3 return and payment (if due) for the period March – February together with a Return of Trading Details where the VAT accounting period ends in February
March 21st: LPT: Single Debit Authority deduction from a bank account
March 1st – 23rd: Corporation Tax: PT for APs ending between 1-30 April 2020
Corporation Tax: Returns for APs ending between 1-30 June 2019
Corporation Tax: Pay Balance due on APs ending between 1-30 June 2019
March 23rd: Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for February 2020
March 1st – 31st: Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2019
March 31st: Income Tax: Due date submission of Form RSS1 – Return of Share Options and other Rights for 2019.
Income Tax: Due date submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit-Sharing Scheme for 2019
Income Tax: Due date submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2019
Income Tax: Due date submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2019
Income Tax: Deadline for claiming Separate Assessment for 2020
Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 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.