Tax Deadline Dates – September 2019

As Oscar Wilde once said, ‘All at once, summer collapsed into fall’, that is certainly true with the Autumn chill in the air. So, while you acclimate to the cooler weather, here is our useful guide for important dates for tax deadlines in the UK and Ireland this month.

HMRC

September 19: Deadline for receipt of contractor’s monthly return. Whether submitted via paper, electronically or over the telephone (nil return).

September 22: 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.

Revenue Ireland

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

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

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

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

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

VAT: Bi-Monthly VAT 3 return and payment (if due) for period July – August 2019 together with the Return of Trading Details where the accounting period ends between 1 July and 31 August

VAT: 4 Monthly VAT 3 return and payment (if due) for period May – August 2019 together with the Return of Trading Details where the accounting period ends between 1 May and 31 August

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

September 1 -23: Corporation Tax: PT for APs ending between 1-31 October 2019

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

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

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

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

Where the return and payments are not received electronically, the return and payments filing date is 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.