14 October 2009
| Dividend withholding tax return filing and payment date (for distributions made in September 2009). |
21 October 2009 | Due date for payment of preliminary tax for companies with a financial year ended 30 November 2009. If this is paid using ROS, this date is extended to 23 October 2009. |
21 October 2009 | Finance (No.2) Act 2008 accelerated preliminary corporation tax payment dates for larger companies. An initial instalment for companies with a 30 April 2010 financial year end is due on or before 21 October 2009. If this is paid using ROS, this date is extended to 23 October 2009. |
21 October 2009 | Last date for filing corporation tax return CT1 for companies with a financial year ending on 31 January 2009. If this is filed using ROS, this date is extended to 23 October 2009. Due date for balancing payments for the same period. Loans advanced to participators in a close company in the year ended 31 January 2009 may need to be repaid by 21 October 2009 to avoid the assessment (on the company) of income tax thereon. |
31 October 2009 | Last date for filing third party payments return 46G for companies with a financial year ending on 31 January 2009. |
| 31 October 2009 | Latest date for payment of dividends for the period ended 30 April 2008 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only). |
| 14 November 2009 | Dividend withholding tax return filing and payment date (for distributions made in October 2009). |
| 21 November 2009 | Due date for payment of preliminary tax for companies with a financial year ended 31 December 2009. If this is paid using ROS, this date is extended to 23 November 2009. |
| 21 November 2009 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ended 31 May 2010. If this is paid using ROS, this date is extended to 23 November 2009. |
| 21 November 2009 | Last date for filing corporation tax return CT1 for companies with a financial year ending on 28 February 2009. If this is filed using ROS, this date is extended to 23 November 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. |
| 30 November 2009 | Last date for filing third party payments return 46G for companies with a financial year ending on 28 February 2009. |
30 November 2009
30 November 2009 | Latest date for payment of dividends for the period ended 31 May 2008 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only). Due date for return of relevant payments (typically interest) made by financial institutions authorised in another EU Member State to operate in Ireland under ‘passport arrangements’ for the years 2005 to 2008 inclusive.
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