Tax Deadline Dates – May 2019

You’ve come to expect it, and we always deliver. Here is our guide for tax deadlines dates in Ireland and the UK this May. As Charles Macklin once said; “You are as welcome as the flowers in May.”

HMRC (UK)

May 3: Form P46 (Car) filed for the quarter ended 5 April 2019.

May 22: Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

May 31: Form P60 provided to employees.

P11d to be filed with HMRC

Common Reporting Standard (CRS) report filed for the year to 31 December 2018.

Foreign Account Tax Compliance Act (FATCA) report filed for the year to 31 December 2018.

Revenue Ireland

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

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

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

Professional Services Withholding Tax (PSWT): F30 monthly return and payment for April 2019

May 19: 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 accounting period ends in April

VAT: Bi-Monthly VAT 3 return and payment for period March – April 2019 together with the Return of Trading Details where the accounting period ends between 1 March and 30 April

VAT: 4 Monthly VAT 3 return and payment (if due) for period January – April 2019 together with the Return of Trading Details where the accounting period ends between 1 January and 30 April

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

May 1-23: Corporation Tax: PT for APs ending between 1-30 June 2019

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

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

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

May 1 -31: Corporation Tax: Returns of Third-Party Information for APs ending between 1-31 August 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.