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Monthly direct debit

  1. Overview
  2. Preliminary Income Tax
  3. Local Property Tax (LPT)
  4. Employers' Income Tax
  5. Variable direct debit scheme
  6. Value-Added Tax (VAT)
  7. Direct debit procedures for seasonal businesses
  8. Monthly direct debit calendar

Monthly direct debit calendar

The Direct Debit facility is a self-managed process for customers and agents. 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.
  • January cut-off dates
    January Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    29/12/2022 Income Tax Create New Direct Debit Mandate to commence in January 2023 09/01/2023
    04/01/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from January 2023 09/01/2023
    06/01/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in January 2023 1 16/01/2023
    11/01/2023 LPT Cancel Existing Direct Debit Mandate effective from January 2023 16/01/2023
    19/01/2023 VAT and Employers’ Income Tax Create New Direct Debit Mandate 2 27/01/2023
    24/01/2023

    VAT and Employers’ Income Tax

    		 Amend or Cancel Existing Direct Debit Mandate effective from January 2023 27/01/2023
  • February cut-off dates
    February Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    31/01/2023 Income Tax Create New Direct Debit Mandate to commence in February 2023 09/02/2023
    03/02/2022 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from February 2023 09/02/2023
    07/02/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in February 2023 1 15/02/2023
    10/02/2023 LPT Cancel Existing Direct Debit Mandate effective from February 2023 15/02/2023
    16/02/2023

    VAT and Employers’

    Income Tax

    		 Create New Direct Debit Mandate 2 24/02/2023
    21/02/2023

    VAT and Employers’

    Income Tax

    		 Amend or Cancel Existing Direct Debit Mandate effective from February 2023 24/02/2023
  • March cut-off dates
    March Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/03/2023 Income Tax Create New Direct Debit Mandate to commence in March 2023 09/03/2023
    06/03/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from March 2023 09/03/2023
    07/03/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in March 2023 1 15/03/2023
    10/03/2023 LPT Cancel Existing Direct Debit Mandate effective from March 2023 15/03/2023
    21/03/2023

    VAT and Employers’

    Income Tax

    		 Create New Direct Debit Mandate 2 29/03/2023
    24/03/2023

    VAT and Employers’

    Income Tax

    		 Amend or Cancel Existing Direct Debit Mandate effective from March 2023 29/03/2023
  • April cut-off dates
    April Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    30/03/2023 Income Tax Create New Direct Debit Mandate to commence in April 2023 11/04/2023
    04/04/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from April 2023 11/04/2023
    05/04/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in April 2023 1 17/04/2023
    12/04/2023 LPT Cancel Existing Direct Debit Mandate effective from April 2023 17/04/2023
    18/04/2023

    VAT and Employers’

    Income Tax

    		 Create New Direct Debit Mandate 2 26/04/2023
    21/04/2023

    VAT and Employers’

    Income Tax

    		 Amend or Cancel Existing Direct Debit Mandate effective from April 2023 26/04/2023
  • May cut-off dates
    May Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    28/04/2023 Income Tax Create New Direct Debit Mandate to commence in May 2023 09/05/2023
    04/05/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from May 2023 09/05/2023
    05/05/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in May 2023 1 15/05/2023
    10/05/2023 LPT Cancel Existing Direct Debit Mandate effective from May 2023 15/05/2023
    19/05/2023

    VAT and Employers’

    Income Tax

    		 Create New Direct Debit Mandate 2 29/05/2023
    25/05/2023

    VAT and Employers’

    Income Tax

    		 Amend or Cancel Existing Direct Debit Mandate effective from May 2023 29/05/2023
  • June cut-off dates
    June Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    31/05/2023 Income Tax Create New Direct Debit Mandate to commence in June 2023 09/06/2023
    06/06/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from June 2023 09/06/2023
    07/06/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in June 2023 1 15/06/2023
    12/06/2023 LPT Cancel Existing Direct Debit Mandate effective from June 2023 15/06/2023
    20/06/2023

    VAT and Employers’

    Income Tax

    		 Create New Direct Debit Mandate 2 28/06/2023
    23/06/2023

    VAT and Employers’

    Income Tax

    		 Amend or Cancel Existing Direct Debit Mandate effective from June 2023 28/06/2023
  • July cut-off dates
    July Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    30/06/2023 Income Tax Create New Direct Debit Mandate to commence in July 2023 10/07/2023
    05/07/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from July 2023 10/07/2023
    07/07/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in July 2023 1 17/07/2023
    12/07/2023 LPT Cancel Existing Direct Debit Mandate effective from July 2023 17/07/2023
    19/07/2023

    VAT and Employers’

    Income Tax

    		 Create New Direct Debit Mandate 2 27/07/2023
    24/07/2023

    VAT and Employers’

    Income Tax

    		 Amend or Cancel Existing Direct Debit Mandate effective from July 2023 27/07/2023
  • August cut-off dates
    August Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    31/07/2023 Income Tax Create New Direct Debit Mandate to commence in August 2023 09/08/2023
    03/08/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from August 2023 09/08/2023
    04/08/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in August 2023 1 15/08/2023
    10/08/2023 LPT Cancel Existing Direct Debit Mandate effective from August 2023 15/08/2023
    21/08/2023 VAT and Employers’ Income Tax Create New Direct Debit Mandate 2 29/08/2023
    24/08/2023 VAT and Employers’ Income Tax Amend or Cancel Existing Direct Debit Mandate effective from August 2023 29/08/2023
  • September cut-off dates
    September Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/09/2023 Income Tax Create New Direct Debit Mandate to commence in September 2023 11/09/2023
    06/09/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from September 2023 11/09/2023
    07/09/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in September 2023 1 15/09/2023
    12/09/2023 LPT Cancel Existing Direct Debit Mandate effective from September 2023 15/09/2023
    19/09/2023 VAT and Employers’ Income Tax Create New Direct Debit Mandate 2 27/09/2023
    22/09/2023 VAT and Employers’ Income Tax Amend or Cancel Existing Direct Debit Mandate effective from September 2023 27/09/2023
  • October cut-off dates
    October Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    29/09/2023 Income Tax Create New Direct Debit Mandate to commence in October 2023 09/10/2023
    04/10/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from October 2023 09/10/2023
    06/10/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in October 2023 1 16/10/2023
    11/10/2023 LPT Cancel Existing Direct Debit Mandate effective from October 2023 16/10/2023
    18/10/2023 VAT and Employers’ Income Tax Create New Direct Debit Mandate 2 26/10/2023
    23/10/2023 VAT and Employers’ Income Tax Amend or Cancel Existing Direct Debit Mandate effective from October 2023 26/10/2023
  • November cut-off dates
    November Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit Date
    01/11/2023 Income Tax Create New Direct Debit Mandate to commence in November 2023 09/11/2023
    06/11/2023 Income Tax Amend or Cancel Existing Direct Debit Mandate effective from November 2023 09/11/2023
    07/11/2023 LPT Create New or Amend Existing Direct Debit Mandate to commence in November 2023 1 15/11/2023
    10/11/2023 LPT Cancel Existing Direct Debit Mandate effective from November 2023 15/11/2023
    20/11/2023 VAT and Employers’ Income Tax Create New Direct Debit Mandate 2 28/11/2023
    23/11/2023 VAT and Employers’ Income Tax Amend or Cancel Existing Direct Debit Mandate effective from November 2023 28/11/2023
  • December cut-off dates
    December Schedule for monthly Direct Debit Mandates
    Cut Off DateTaxheadActionDebit 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 28/12/2022
    20/12/2023 VAT and Employers’ Income Tax Amend or Cancel Existing Direct Debit Mandate effective from December 2023 28/12/2023

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
    TaxheadCondition
    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.

Published: 25 January 2023 Print this page

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