Monthly direct debit
Monthly direct debit calendar
The Direct Debit facility is a self-managed process for customers and agents. Monthly Direct Debit can only be set up to pay current year liability for VAT, Preliminary Income Tax and Employers’ Income Tax.
The Direct Debit Calendar below shows the cut-off dates for creating, amending and cancelling monthly direct debit mandates for:
- Preliminary Income Tax
- Local Property Tax (LPT)
- Value Added Tax (VAT)
- Employers’ Income Tax.
- December 2023 cut-off dates
December Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 01/12/2023 |
Income Tax |
Create New Direct Debit Mandate to commence in December 2023 |
11/12/2023 |
| 06/12/2023 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from December 2023 |
11/12/2023 |
| 07/12/2023 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in December 2023 1 |
15/12/2023 |
| 12/12/2023 |
LPT |
Cancel Existing Direct Debit Mandate effective from December 2023 |
15/12/2023 |
| 15/12/2023 |
VAT and Employers’ Income Tax |
Create New Direct Debit Mandate 2 |
28/12/2023 |
| 20/12/2023 |
VAT and Employers’ Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from December 2023 |
28/12/2023 |
- January 2024 cut-off dates
January Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 29/12/2023 |
Income Tax |
Create New Direct Debit Mandate to commence in January 2024 |
09/01/2024 |
| 04/01/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from January 2024 |
09/01/2024 |
| 05/01/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in January 2024 1 |
15/01/2024 |
| 10/01/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from January 2024 |
15/01/2024 |
| 19/01/2024 |
VAT and Employers’ Income Tax |
Create New Direct Debit Mandate 2 |
29/01/2024 |
| 24/01/2024 |
VAT and Employers’ Income Tax
|
Amend or Cancel Existing Direct Debit Mandate effective from January 2024 |
29/01/2024 |
- February 2024 cut-off dates
February Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 31/01/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in February 2024 |
09/02/2024 |
| 06/02/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from February 2024 |
09/02/2024 |
| 07/02/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in February 20241 |
15/02/2024 |
| 12/02/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from February 2024 |
15/02/2024 |
| 19/02/2024 |
VAT and Employers’
Income Tax
|
Create New Direct Debit Mandate 2 |
27/02/2024 |
| 22/02/2024 |
VAT and Employers’
Income Tax
|
Amend or Cancel Existing Direct Debit Mandate effective from February 2024 |
27/02/2024 |
- March 2024 cut-off dates
March Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 01/03/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in March 2024 |
11/03/2024 |
| 06/03/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from March 2024 |
11/03/2024 |
| 07/03/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in March 2024 1 |
15/03/2024 |
| 12/03/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from March 2024 |
15/03/2024 |
| 19/03/2024 |
VAT and Employers’
Income Tax
|
Create New Direct Debit Mandate 2 |
26/03/2024 |
| 22/03/2024 |
VAT and Employers’
Income Tax
|
Amend or Cancel Existing Direct Debit Mandate effective from March 2024 |
26/03/2024 |
- April 2024 cut-off dates
April Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 01/04/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in April 2024 |
09/04/2024 |
| 04/04/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from April 2024 |
09/04/2024 |
| 05/04/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in April 2024 1 |
15/04/2024 |
| 10/04/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from April 2024 |
15/04/2024 |
| 18/04/2024 |
VAT and Employers’
Income Tax
|
Create New Direct Debit Mandate 2 |
26/04/2024 |
| 23/04/2024 |
VAT and Employers’
Income Tax
|
Amend or Cancel Existing Direct Debit Mandate effective from April 2024 |
26/04/2024 |
- May 2024 cut-off dates
May Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 30/04/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in May 2024 |
09/05/2024 |
| 03/05/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from May 2024 |
09/05/2024 |
| 07/05/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in May 2024 1 |
15/05/2024 |
| 10/05/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from May 2024 |
15/05/2024 |
| 21/05/2024 |
VAT and Employers’
Income Tax
|
Create New Direct Debit Mandate 2 |
29/05/2024 |
| 24/05/2024 |
VAT and Employers’
Income Tax
|
Amend or Cancel Existing Direct Debit Mandate effective from May 2024 |
29/05/2024 |
- June 2024 cut-off dates
June Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 30/05/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in June 2024 |
10/06/2024 |
| 05/06/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from June 2024 |
10/06/2024 |
| 07/06/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in June 2024 1 |
17/06/2024 |
| 12/06/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from June 2024 |
17/06/2024 |
| 18/06/2024 |
VAT and Employers’
Income Tax
|
Create New Direct Debit Mandate 2 |
26/06/2024 |
| 21/06/2024 |
VAT and Employers’
Income Tax
|
Amend or Cancel Existing Direct Debit Mandate effective from June 2024 |
26/06/2024 |
- July 2024 cut-off dates
July Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 01/07/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in July 2024 |
09/07/2024 |
| 04/07/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from July 2024 |
09/07/2024 |
| 05/07/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in July 2024 1 |
15/07/2024 |
| 10/07/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from July 2024 |
15/07/2024 |
| 19/07/2024 |
VAT and Employers’
Income Tax
|
Create New Direct Debit Mandate 2 |
29/07/2024 |
| 24/07/2024 |
VAT and Employers’
Income Tax
|
Amend or Cancel Existing Direct Debit Mandate effective from July 2024 |
29/07/2024 |
- August 2024 cut-off dates
August Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 31/07/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in August 2024 |
09/08/2024 |
| 06/08/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from August 2024 |
09/08/2024 |
| 07/08/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in August 2024 1 |
15/08/2024 |
| 12/08/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from August 2024 |
15/08/2024 |
| 20/08/2024 |
VAT and Employers’ Income Tax |
Create New Direct Debit Mandate 2 |
28/08/2024 |
| 23/08/2024 |
VAT and Employers’ Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from August 2024 |
28/08/2024 |
- September 2024 cut-off dates
September Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 30/08/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in September 2024 |
09/09/2024 |
| 04/09/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from September 2024 |
09/09/2024 |
| 06/09/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in September 2024 1 |
16/09/2024 |
| 11/09/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from September 2024 |
16/09/2024 |
| 18/09/2024 |
VAT and Employers’ Income Tax |
Create New Direct Debit Mandate 2 |
26/09/2024 |
| 23/09/2024 |
VAT and Employers’ Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from September 2024 |
26/09/2024 |
- October 2024 cut-off dates
October Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 01/10/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in October 2024 |
09/10/2024 |
| 04/10/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from October 2024 |
09/10/2024 |
| 07/10/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in October 2024 1 |
15/10/2024 |
| 10/10/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from October 2024 |
15/10/2024 |
| 18/10/2024 |
VAT and Employers’ Income Tax |
Create New Direct Debit Mandate 2 |
29/10/2024 |
| 23/10/2024 |
VAT and Employers’ Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from October 2024 |
29/10/2024 |
- November 2024 cut-off dates
November Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 01/11/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in November 2025 |
11/11/2024 |
| 06/11/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from November 2024 |
11/11/2024 |
| 07/11/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in November 2024 1 |
15/11/2024 |
| 12/11/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from November 2024 |
15/11/2024 |
| 19/11/2024 |
VAT and Employers’ Income Tax |
Create New Direct Debit Mandate 2 |
27/11/2024 |
| 22/11/2024 |
VAT and Employers’ Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from November 2024 |
27/11/2024 |
- December 2024 cut-off dates
December Schedule for monthly Direct Debit Mandates
| Cut Off Date | Taxhead | Action | Debit Date |
|---|
| 29/11/2024 |
Income Tax |
Create New Direct Debit Mandate to commence in December 2025 |
09/12/2024 |
| 04/12/2024 |
Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from December 2024 |
09/12/2024 |
| 06/12/2024 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in December 2024 1 |
16/12/2024 |
| 11/12/2024 |
LPT |
Cancel Existing Direct Debit Mandate effective from December 2024 |
16/12/2024 |
| 16/12/2024 |
VAT and Employers’ Income Tax |
Create New Direct Debit Mandate 2 |
30/12/2024 |
| 20/12/2024 |
VAT and Employers’ Income Tax |
Amend or Cancel Existing Direct Debit Mandate effective from December 2024 |
30/12/2024 |
1. Amending the details of a Local Property Tax (LPT) Direct Debit Mandate will result in a new Mandate being created. Therefore, the cut-off date for ‘Amending’ an LPT Direct Debit Mandate is the same as the cut off date for ‘Creating’ an LPT Direct Debit Mandate.
2. The first deduction date for VAT and Employers’ Income Tax will depend on the existing filing pattern for VAT and Employers’ Income Tax as outlined in the below table.
- Filing pattern deduction date for VAT and Employers’ Income Tax
Schedule for first debit deduction
| Taxhead | Condition |
|---|
| VAT |
Bi-Monthly customers: First available month is always the next available even month, provided VAT 3 has not already issued for the bi-monthly period in which they are applying. |
| VAT |
Tri-Annual customer: First available month will be February, June or October following the current simplified filing period. |
| VAT |
Bi-Annual customer: First available month will be either February or August following the current simplified filing period. |
| VAT |
Annual customer: First available month is the next debit date available. |
| Employers’ Income Tax |
Monthly Filers: First available month is the next debit date available. |
| Employers’ Income Tax |
Quarterly Filers: First available months will be February, May, August or November following the current simplified filing period. |
| Employers’ Income Tax |
Annual customer: First available month is the next debit date available. |