Tax deadlines

 

General
1 July 2009  Finance Act 2009 provides for reduced interest rates on overdue taxes to apply from 1 July 2009.
1 September 2009 Extended due date for reports under section 896A TCA 97 by persons ‘concerned with’ certain offshore settlements made in the five year period up to 23 December 2008. This deadline was originally 24 June 2009.
Relevant dates for companies
14 July 2009 Dividend withholding tax return filing and payment date (for distributions made in June 2009).
21 July 2009 Due date for payment of preliminary tax for companies with a financial year ended 31 August 2009. If this is paid using ROS, this date is extended to 23 July 2009.
21 July 2009 Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ended 31 January 2010. If this is paid using ROS, this date is extended to 23 July 2009.
21 July 2009

Last date for filing corporation tax return CT1 for companies with a financial year ending on 31 October 2008. If this is filed using ROS, this date is extended to 23 July 2009.

Due date for any balancing payment in respect of the same accounting period.

Loans advanced to participators in a close company in the year ended 31 October 2008 may need to be repaid by 21 July 2009 to avoid the assessment (on the company) of income tax thereon.
31 July 2009 Last date for filing third party payments return 46G for companies with a financial year ending on 31 October 2008.
31 July 2009 Latest date for payment of dividends for the period ended 31 January 2008 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
14 August 2009 Dividend withholding tax return filing and payment date (for distributions made in July 2009).
21 August 2009 Due date for payment of preliminary tax for companies with a financial year ended 30 September 2009. If this is paid using ROS, this date is extended to 23 August 2009.
21 August 2009    An initial instalment of preliminary corporation tax for larger companies is payable within six months of the commencement of the company’s accounting period. An initial instalment for companies with a 28 February 2010 financial year end is due on or before 21 August 2009. If this is paid using ROS, this date is extended to 23 August 2009.
21 August 2009  Last date for filing corporation tax return CT1 for companies with a financial year ending on 30 November 2008. If this is filed using ROS, this date is extended to 23 August 2009.

Due date for balancing payments for the same period.

Loans advanced to participators in a close company in the year ended 30 November 2008 may need to be repaid by 21 August 2009 to avoid the assessment (on the company) of income tax thereon.
31 August 2009    Last date for filing third party payments return 46G for companies with a financial year ending on 30 November 2008.
31 August 2009   Latest date for payment of dividends for the period ended 29 February 2008 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).

 



 

 

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