Tax Submission Deadlines 2011


January 2011
14 Jan
Due date for payment and filing of P30’s for businesses that file on a quarterly basis (October 10 – December 10), as well as for the December P30.
 

14 Jan
Due date for monthly return and payment of RCT 30 for December 2010.
 

14 Jan
Due date for F30 Professional Services Withholding Tax for December 2010.
 

19 Jan
Due date for payment and filing of VAT3 returns for businesses that file on a bi-annual or on a four-monthly basis, as well as the November/ December 2010 return for those who file on a bi-monthly basis. Due date for annual VAT return of trading details for December 2010.
 

19 Jan
Plastic Bag Environmental Levy –due date for return and payment for the quarterly period 1 October 2010 – 31 December 2010.
 

23 Jan
Extended deadline for those who submit VAT, RCT & PAYE returns electronically and who pay the liabilities electronically also. This has the effect of extending existing filing deadlines by four days for VAT and nine days for RCT and PAYE.

February 2011
14 Feb
Due date for payment and filing of P30’s for January 2011, for businesses that file on a monthly basis.
 

14 Feb
Due date for monthly return and payment of RCT 30 for January 2011.
 

14 Feb
Due date for F30 Professional Services Withholding Tax for January 2011.
 

15 Feb
Last date for filing Form P35 for Employers for year ended 31 December 2010. Issue P60 and income levy certificate for 2010 to each employee.
 

15 Feb
Last date for filing Form RCT35 for Principal Contractors for year ended 31 December 2010.
 

15 Feb
Last date for return and payment of F35 Professional Services Withholding Tax for year ended 31 December 2010.
 

19 Feb
Due date for annual VAT return of trading details for January 2011.
 

23 Feb
Extended deadline for those who submit VAT, RCT & PAYE returns electronically and who pay the liabilities electronically also. This has the effect of extending existing filing deadlines by four days for VAT and nine days for RCT and PAYE.

March 2011
14 Mar
Due date for payment and filing of P30’s for February 2011 for businesses that file on a monthly basis.
 

14 Mar
Due date for monthly return and payment of RCT 30 for February 2011.
 

14 Mar
Due date for F30 Professional Services Withholding Tax for February 2011.
 

15 Mar
A limited self correction facility for exceptional failure to deduct RCT from payments to C2 holders was introduced in 2007. A principal contractor provided they are generally tax compliant and have taken measures to ensure that the failure will not reoccur, may rectify the failure without the imposition of tax, interest or tax geared penalties. Instead a fixed penalty is levied for each breach. The disclosure and accompanying payment must be made within one month of the RCT filing date i.e.15 March 2011 for the 2010 returns.
 

19 Mar
Due date for payment and filing of the VAT3 return for January/ February 2011.
Due date for annual VAT return of trading details for February 2011.
 

23 Mar
Extended deadline for those who submit VAT, RCT & PAYE returns electronically and who pay the liabilities electronically also. This has the effect of extending existing filing deadlines by four days for VAT and nine days for RCT and PAYE.

INDIVIDUALS
January 2011
31 Jan
The payment of capital gains tax (CGT) arising on disposals from 1 December 2010 to 31 December 2010 is due.
 

March 2011
31 Mar
Deadline for claiming Separate Assessment for 2010. Deadline for nominating Assessable spouse for 2010.

COMPANIES
January 2011
14 Jan
Dividend withholding tax return filing and payment date (for distributions made in December 2010).
 

21 Jan
Due date for payment of preliminary tax for companies with a financial year ended 28

February 2011.
21 Jan
Last date for filing corporation tax return CT1 for companies with a financial year ending on 30 April 2010 with the Collector General’s Office. Due date for balancing payments for the same period.
 

21 Jan
Due date for payment of first installment of preliminary tax for “large companies” with a financial year ending on 31 July 2011.
 

23 Jan
Extended deadline for those who submit corporation tax returns electronically and who pay the liability electronically also. This has the effect of extending the existing deadlines by two days.
 

31 Jan
Loans advanced to participators in a close company in the year ended 31 July 2010 should be repaid by 31 January 2011 in order to avoid the company being liable to income tax thereon.
 

31 Jan
Last date for filing third party payments return 46G for companies with a financial year ending on 30 April 2010.
 

31 Jan
Latest date for payment of dividends for the period ended 31 July 2009 to avoid Sections 440 and 441
TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
 

31 Jan
Director’s remuneration accrued in the year ended 31 July 2010 should be paid to the director by 31 January 2011 in order to avoid additional corporation tax.

February 2011
14 Feb
Dividend withholding tax return filing and payment date (for distributions made in January 2011).
 

21 Feb
Due date for payment of preliminary tax for companies with a financial year ended 31

March 2011.
21 Feb Last date for filing corporation tax return CT1 for companies with a financial year ending on 31 May 2010. Due date for any balancing payment in respect of the same accounting period.
 

21 Feb
Due date for payment of first installment of preliminary tax for “large companies” with a financial year ending on 31 August 2011.
 

23 Feb
Extended deadline for those who submit corporation tax returns electronically and who pay the liability electronically also. This has the effect of extending the existing deadlines by two days.
 

28 Feb
Loans advanced to participators in a close company in the year ended 31 August 2010 should be repaid by 28 February 2011 in order to avoid the company being liable to income tax thereon.
 

28 Feb
Last date for filing third party payments return 46G for companies with a financial year ending on 31 May 2010.
 

28 Feb
Latest date for payment of dividends for the period ended 31 August 2009 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
 

28 Feb
Director’s remuneration accrued in the year ended 31 August 2010 should be paid to the director by 28 February 2011 in order to avoid additional corporation tax.

March 2011
14 Mar
Dividend withholding tax return filing and payment date (for distributions made in February 2011).
 

21 Mar
Due date for payment of preliminary tax for companies with a financial year ended 30 April 2011.
 

21 Mar
Last date for filing corporation tax return CT1 for companies with a financial year ending on 30 June
2010. Due date for any balancing payment in respect of the same accounting period.
 

21 Mar
Due date for payment of first installment of preliminary tax for “large companies” with a financial year ending on 30 September 2011.

23 Mar
Extended deadline for those who submit corporation tax returns electronically and who pay the liability electronically also. This has the effect of extending the existing deadlines by two days.

31 Mar

Loans advanced to participators in a close company in the year ended 30 September 2010 should be repaid by 31 March in order to avoid the company becoming liable to income tax thereon.
 

31 Mar
Last date for filing third party payments return 46G for companies with a financial year ending on 30 June 2010.
 

31 Mar
Latest date for payment of dividends for the period ended 30 September 2009 to avoid Sections 440 and
441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
 

31 Mar
Director’s remuneration accrued in the year ended 30 September 2010 should be paid to the director by 31 March 2011 in order to avoid additional corporation tax.

This publication is intended only as a general guide and should not be used as a substitute for professional advice.

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