Tax Deadline Dates – July 2019

Sun, sea and tax deadline dates for July. What else could you need this summer? Okay, maybe a nice long holiday. To give you some time to browse holidays online, we have compiled our handy guide for tax deadlines dates in Ireland and the UK this July.

 HMRC

July 5: Deadline for PAYE Settlement Agreement (PSA) for 2018-19.

July 6: Deadline for filing forms P11 D, P11 D(b) for the previous tax year and giving copies to

Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees.

July 19: Quarterly payment PAYE remittance due. Class 1 A payment to reach HMRC (postal). Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC for the tax year ending 5 April 2018.

July 22: Final date for electronic payments to be cleared in HMRC’s bank account for any outstanding Class 1A NICs for the tax year ending 5 April 2018.

Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

July 31: 2nd Payment on Account for 2018/18 due to HMRC

Revenue Ireland

July 14: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/ Local Property Tax (LPT):

Monthly return and payment for June 2019

Quarterly return and payment for April – June 2019

Dividend Withholding Tax (DWT): Return and payment of DWT for June 2019

Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for June 2019

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

VAT: Bi-Monthly VAT 3 return and payment (if due) for period May – June 2019 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June

VAT: Bi-Annual VAT 3 return and payment (if due) for period January – June 2019 together with the Return of Trading Details where the accounting period ends between 1 January and 30 June

VAT: Annual VAT 3 return and payment (if due) for the period July – June together with a Return of Trading Details where the accounting period ends in June

July 20: VAT: MOSS VAT return and payment (if due) for the period April – June 2019

July 1-23: Corporation Tax: PT for APs ending between 1-31 August 2019

Corporation Tax: Returns for APs ending between 1-31 October 2018

Corporation Tax: Pay balance due on APs ending between 1-31 October 2018

July 23: Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for June 2019

RCT: RCT quarterly return and payment (if due) for period April – June 2019

July 1-31: Corporation Tax: Returns of Third-Party Information for APs ending between 1-31 October 2018

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