Tax Deadline Dates – June 2019

Can you believe it is June already? We’ve already seen half a year with another exciting half on the horizon. However, this is the time of year when payroll teams can be most stretched as the summer holiday season begins. To make this time a little less stressful, here is our guide for tax deadlines dates in Ireland and the UK this June.

HMRC UK 

June 2018: No key deadlines for NICs, PAYE or Self Assessment.

Revenue Ireland

Return and payment dates for June

June 14: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/

Local Property Tax (LPT): Monthly return and payment for May 2019

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

Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for May 2019

June 19: 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 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 accounting period ends in May

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

Corporation Tax: Returns for APs ending between 1-30 September 2018

Corporation Tax: Pay balance due on APs ending between 1-30 September 2018

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

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