Tax Deadline Dates for May 2021: A Useful Guide

1st May, 2021

May Diary
May Diary

Tax Deadline Dates for May 2021: A Useful Guide

1st May, 2021

It’s been a busy few weeks, particularly for those working on payroll, so we have again compiled our handy guide for tax deadlines dates in Ireland and the UK this May.

Revenue Tax Deadline Dates

14th May 2021

  • PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for April 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 April 2021.     
  • Professional Services Withholding Tax (PSWT): F30 monthly return and payment for April 2021.

19th May 2021

  • Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the VAT accounting period ends in April.
  • VAT: Bi-Monthly VAT 3 return and payment for period March – April 2021 together with the Return of Trading Details where the VAT accounting period ends between 1st March and 30th April.
  • VAT: 4 Monthly VAT 3 return and payment (if due) for period January – April 2021 together with the Return of Trading Details where the VAT accounting period ends between 1st January and 30th April.
  • VAT: Annual VAT 3 return and payment (if due) for May-April and a Return of Trading Details where the VAT accounting period ends in April.

1st – 23rd May 2021

  • Corporation Tax: PT for APs ending between 1st-30thJune 2021.
  • Corporation Tax: Returns for APs ending between 1st-31st August 2020.
  • Corporation Tax: Pay balance due on APs ending between 1st-31st August 2020.

23rd May 2021

  • Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for April 2021.

1st – 31st May 2021

  • Corporation Tax: Returns of Third Party Information for APs ending between 1st-31st August 202

HMRC Tax Deadline Dates

14th April 2021

  • Deadline for receipt of contractor’s monthly return, whether submitted via paper, electronically or over the telephone (nil return).

19th April 2021

  • Employer Annual Return P35 and P14 Deadline Employer Annual Return (P35 and P14) filing deadline for the previous tax year ending 5th April 2021.

22nd April 2021

  • 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.

31st May 2021

  • Final date to provide employees with form  P60. Any employee working for you on 5th April 2021 must receive a form P60 for 2020/2021 by this date.

All information on dates is sourced directly from Revenue Ireland’s and HRMC’s websites and published by Intelligo for informative purposes. For more details or with any queries on these dates, please contact these bodies directly.