Return and payment dates for the month of October
Date | Type of return and the period of the payment cover for each tax type |
14 |
PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):
Monthly return and payment for September 2024 (payment date is extended to 23rd for ROS users who file and pay online)
Quarterly return and payment for July - September 2024 (23rd for ROS users who file and pay online)
|
14 |
Dividend Withholding Tax (DWT): Return and payment of DWT for September 2024 |
14 |
Professional Services Withholding Tax (PSWT):
F30 monthly return and payment for September 2024
|
19 |
Value-Added Tax (VAT):
Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the VAT accounting period ends in September
|
19 |
VAT: Annual VAT 3 return and payment (if due) for the period October - September together with a Return of Trading Details where the VAT accounting period ends in September |
01-23[1] |
Corporation Tax: PT for APs ending between 1-30 November 2024 |
01-23[1] |
Corporation Tax: Returns for APs ending between 1-31 January 2024 |
01-23[1] |
Corporation Tax: Pay balance due on APs ending between 1-31 January 2024 |
23 |
Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for September 2024
|
23 |
RCT: RCT quarterly return and payment (if due) for period July - September 2024 |
01-31 |
Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2024 |
31 |
Income Tax: Preliminary Tax 2024 |
31 |
Income Tax: Pay balance of 2023 tax liability |
31 |
Income Tax: Return of income for 2023 |
31 |
VAT: OSS VAT return and payment (if due) for the period July - September 2024 |
31 |
VAT: IOSS Monthly Return and payment due for period September 2024 |
31 |
Capital Gains Tax: Return of Capital Gains for 2023 |
31 |
Capital Acquisitions Tax: Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2023 and 31 August 2024 |
[1] Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.