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Tax - Deadlines for Corporation Tax - Ernst & Young - Ireland

Deadlines for Corporation Tax

Date

Deadline

21 August 2011 Due date for payment of preliminary tax for companies with a financial year ended 30 September 2011. If this is paid using ROS, this date is extended to 23 August 2011.
21 August 2011 Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ended 29 February 2012. If this is paid using ROS, this date is extended to 23 August 2011.
21 August 2011 Last date for filing corporation tax return CT1 for companies with a financial year ending on 30 November 2010. If this is filed using ROS, this date is extended to 23 August 2011.
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 30 November 2010 may need to be repaid by 21 August 2011 to avoid the assessment (on the company) of income tax thereon.
31 August 2011Last date for filing third party payments return 46G for companies with a financial year ending on 30 November 2010.
31 August 2011Latest date for payment of dividends for the period ended 28 February 2010 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
14 October 2011 Dividend withholding tax return filing and payment date (for distributions made in September 2011).
21 October 2011 Due date for payment of preliminary tax for companies with a financial year ended 30 November 2011. If this is paid using ROS, this date is extended to 23 October 2011.
21 October 2011 Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ended 30 April 2012. If this is paid using ROS, this date is extended to 23 October 2011.
21 October 2011Last date for filing corporation tax return CT1 for companies with a financial year ending on 31 January 2011. If this is filed using ROS, this date is extended to 23 October 2011.

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 January 2011 may need to be repaid by 21 October 2011 to avoid the assessment (on the company) of income tax thereon.
31 October 2011Last date for filing third party payments return 46G for companies with a financial year ending on 31 January 2011.
31 October 2011 Latest date for payment of dividends for the period ended 30 April 2010 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
14 November 2011 Dividend withholding tax return filing and payment date (for distributions made in October 2011).
21 November 2011 Due date for payment of preliminary tax for companies with a financial year ended 31 December 2011. If this is paid using ROS, this date is extended to 23 November 2011.
21 November 2011Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ended 31 May 2012. If this is paid using ROS, this date is extended to 23 November 2011.
21 November 2011Last date for filing corporation tax return CT1 for companies with a financial year ending on 28 February 2011. If this is filed using ROS, this date is extended to 23 November 2011.

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 28 February 2011 may need to be repaid by 21 November 2011 to avoid the assessment (on the company) of income tax thereon.
30 November 2011 Last date for filing third party payments return 46G for companies with a financial year ending on 28 February 2011.
30 November 2011  Latest date for payment of dividends for the period ended 31 May 2010 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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