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Tax Dates 2011

In This Section:

 

Tax Dates for your Diary 2011 - The Highlights

 

31st January 2011

  • Capital Gains Tax payment due date for assets sold between 1st December 2010 and 31st December 2010.

 

15th February 2011

  • All employers must submit the Annual P35 return for 2010 and pay any balance of PAYE/PRSI due for 2010.  

 

31st March 2011

  • Married couples who wish to change the way they are taxed (from separate to joint assessment or vice versa) must file an election to advise Revenue by this date.

 

31st October 2011

  • Submit 2010 income tax return to Revenue
  • Pay any balance of tax due for 2010
  • Make preliminary tax payment for 2011
  • Make any final pension contributions in respect of 2010 tax year

 

15th November 2011

  • Extension of 31st October income tax filing deadline for tax payers who pay and file via the ROS online service.

 

15th December 2011

  • Capital Gains Tax payment due date for assets sold between 1st January 2010 and 30th November 2011.

 

31st December 2011

  • Final date for submission of tax repayment claims for the 2007 tax year.

 

 

Detailed Tax Return Filing and Payment Dates by Calender Month

 

January 2011

Return and payment dates for the month of January
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI:
P30 monthly return and payment for December 2010
P30 quarterly return and payment for October/December 2010
14 DWT: Return and payment of DWT for December 2010
14 PSWT: F30 monthly return and payment for December 2010
14 RCT: RCT 30 monthly return and payment for December 2010
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period November/December 2010
19 VAT: Bi-Annual VAT 3 return and payment (if due) for period July/December 2010
19 VAT: 4 Monthly VAT 3 return and payment (if due) for period September/December 2010
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-28 February 2011
1-21 Corporation Tax: Returns for APs ending between 1-30 April 2010
1-21 Corporation Tax: Pay Balance due on APs ending between 1-30 April 2010
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2010
31 Capital Gains Tax: Payment due on gains arising between 1 December 2010 to 31 December 2010

 

February 2011

Return and payment dates for the month of February
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for January 2011
14 DWT: Return and payment of DWT for January 2011
14 PSWT: F30 monthly return and payment for January 2011
14 RCT: RCT 30 monthly return and payment for January 2011
15 PSWT: F35 annual return for year ended 31 December 2010
15 RCT: RCT 35 return for year ended 31 December 2010
15 PAYE/PRSI: Issue P60 2010, to each employee
15 PAYE/PRSI: Due date submission of Form P35 for year ended 31 December 2010
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-31 March 2011
1-21 Corporation Tax: Returns for APs ending between 1-31 May 2010
1-21 Corporation Tax: Pay Balance due on APs ending between 1-31 May 2010
1-28 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2010

 

March 2011

Return and payment dates for the month of March
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for February 2011
14 DWT: Return and payment of DWT for February 2011
14 PSWT: F30 monthly return and payment for February 2011
14 RCT: RCT 30 monthly return and payment for February 2011
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period January/February 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-30 April 2011
1-21 Corporation Tax: Returns for APs ending between 1-30 June 2010
1-21 Corporation Tax: Pay Balance due on APs ending between 1-30 June 2010
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2010
31 Income Tax: Return of Share Options and other Rights for 2010
31 Income Tax: Deadline for claiming Separate Assessment for 2011
31 Income Tax: Deadline for nominating Assessable Spouse for 2011

 

April 2011

Return and payment dates for the month of April
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI:
P30 monthly return and payment for March 2011
P30 quarterly return and payment for January/March 2011
14 DWT: Return and payment of DWT for March 2011
14 PSWT: F30 monthly return and payment for March 2011
14 RCT: RCT30 monthly return and payment for March 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-31 May 2011
1-21 Corporation Tax: Returns for APs ending between 1-31 July 2010
1-21 Corporation Tax: Pay balance due on APs ending between 1-31 July 2010
1-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 July 2010

 

May 2011

Return and payment dates for the month of May
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for April 2011
14 DWT: Return and payment of DWT for April 2011
14 PSWT: F30 monthly return and payment for April 2011
14 RCT: RCT30 monthly return and payment for April 2011
19 VAT: VAT 3 return and payment for period March/April 2011
19 VAT: 4 Monthly VAT 3 return and payment (if due) for period January/April 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-30 June 2011
1-21 Corporation Tax: Returns for APs ending between 1-31 August 2010
1-21 Corporation Tax: Pay balance due on APs ending between 1-31 August 2010
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 August 2010

 

June 2011

Return and payment dates for the month of June
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI: P30 monthly return and payment for May 2011
14 DWT: Return and payment of DWT for May 2011
14 PSWT: F30 monthly return and payment for May 2011
14 RCT: RCT30 monthly return and payment for May 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-31 July 2011
1-21 Corporation Tax: Returns for APs ending between 1-30 September 2010
1-21 Corporation Tax: Pay balance due on APs ending between 1-30 September 2010
1-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2010

 

July 2011

Return and payment dates for the month of July
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI:
P30 monthly return and payment for June 2011
P30 quarterly return and payment for April/June 2011
14 DWT: Return and payment of DWT for June 2011
14 PSWT: F30 monthly return and payment for June 2011
14 RCT: RCT30 monthly return and payment for June 2011
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period May/June 2011
19 VAT: Bi-Annual VAT 3 return and payment (if due) for period January/June 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-31 August 2011
1-21 Corporation Tax: Returns for APs ending between 1-31 October 2010
1-21 Corporation Tax: Pay balance due on APs ending between 1-31 October 2010
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2010

 

August 2011

Return and payment dates for the month of August
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI:
P30 monthly return and payment for July 2011
14 DWT: Return and payment of DWT for July 2011
14 PSWT: F30 monthly return and payment for July 2011
14 RCT: RCT30 monthly return and payment for July 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-31 September 2011
1-21 Corporation Tax: Returns for APs ending between 1-30 November 2010
1-21 Corporation Tax: Pay balance due on APs ending between 1-30 November 2010
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2010

 

September 2011

Return and payment dates for the month of September
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI:
P30 monthly return and payment for August 2011
14 DWT: Return and payment of DWT for August 2011
14 PSWT: F30 monthly return and payment for August 2011
14 RCT: RCT30 monthly return and payment for August 2011
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period July/August 2011
19 VAT: 4 Monthly VAT 3 return and payment (if due) for period May/August 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-31 October 2011
1-21 Corporation Tax: Returns for APs ending between 1-31 December 2010
1-21 Corporation Tax: Pay balance due on APs ending between 1-31 December 2010
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 December 2010

 

October 2011

Return and payment dates for the month of October
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI:
P30 monthly return and payment for September 2011
P30 quarterly return and payment for July/September 2011
14 DWT: Return and payment of DWT for September 2011
14 PSWT: F30 monthly return and payment for September 2011
14 RCT: RCT30 monthly return and payment for September 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-30 November 2011
1-21 Corporation Tax: Returns for APs ending between 1-31 January 2011
1-21 Corporation Tax: Pay balance due on APs ending between 1-31 January 2011
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2011
31 Income Tax: Preliminary Tax 2011
31 Income Tax: Pay balance of 2010 tax liability
31 Income Tax: Return of income for 2010
31 Capital Gains Tax: Return of Capital Gains for 2010

 

November 2011

Return and payment dates for the month of November
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI:
P30 monthly return and payment for October 2011
14 DWT: Return and payment of DWT for October 2011
14 PSWT: F30 monthly return and payment for October 2011
14 RCT: RCT30 monthly return and payment for October 2011
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period September/October 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-31 December 2011
1-21 Corporation Tax: Returns for APs ending between 1-28 February 2011
1-21 Corporation Tax: Pay balance due on APs ending between 1-28 February 2011
1-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-28 February 2011

 

December 2011

Return and payment dates for the month of December
DateType of return and the period of the payment cover for each tax type
14 PAYE/PRSI:
P30 monthly return and payment for November 2011
14 DWT: Return and payment of DWT for November 2011
14 PSWT: F30 monthly return and payment for November 2011
14 RCT: RCT30 monthly return and payment for November 2011
15 Capital Gains Tax: Payment due on disposals made between 1 January 2010 to 30 November 2011
1-21 Corporation Tax: Preliminary Tax for APs ending between 1-31 January 2011
1-21 Corporation Tax: Returns for APs ending between 1-31 March 2011
1-21 Corporation Tax: Pay balance due on APs ending between 1-31 March 2011
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2011