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Corporation Tax

Relevant dates for companies

Key dates to watch out for in the next few months include:
Date	Deadline
14 October 2008	Latest date for payment of dividends for the period ended 31 March 2007 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
21 October 2008	Due date for payment of preliminary tax for companies with a financial year ended 30 November 2008.
21 October 2008	Last date for filing corporation tax return CT1 for companies with a financial year ending on 31 January 2008 with the Collector General’s Office. Due date for balancing payments for the same period. Due date for balancing payments for the same period.
31 October 2008	Last date for filing third party payments return 46G for companies with a financial year ending on 31 January 2008.
31 October 2008	Latest date for payment of dividends for the period ended 30 April 2007 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
31 October 2008	Latest date for payment of dividends for the period ended 30 April 2007 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
14 November 2008	Dividend withholding tax return filing and payment date (for distributions made in October 2008).
21 November 2008	Due date for payment of preliminary tax for companies with a financial year ended 31 December 2008. Corporation tax payable by such companies on chargeable gains arising after 21 November 2008 may be deferred until 31 January 2009 (provided all other preliminary tax requirements have been met).
21 November 2008	Last date for filing corporation tax return CT1 for companies with a financial year ending on 29 February 2008. Due date for any balancing payment in respect of the same accounting period.
30 November 2008	Last date for filing third party payments return 46G for companies with a financial year ending on 29 February 2008.
30 November 2008	Latest date for payment of dividends for the period ended 31 May 2007 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
14 December 2008	Dividend withholding tax return filing and payment date (for distributions made in November 2008).
21 December 2008	Due date for payment of preliminary tax for companies with a financial year ended 31 January 2009.
21 December 2008	Last date for filing corporation tax return CT1 for companies with a financial year ending on 31 March 2008 with the Collector General’s Office. Due date for balancing payments for the same period.
31 December 2008	Last date for filing third party payments return 46G for companies with a financial year ending on 31 March 2008.
31 December 2008	Latest date for payment of dividends for the period ended 30 June 2007 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).
31 December 2008	Contributions made by employers to approved occupational pension schemes are tax deductible on a payment basis. Companies with 31 December year ends should review their position to ensure minimal pension accruals/provisions at the year end. Charges on income (e.g., patent royalties and certain interest) are also deductible on a paid basis.
31 December 2008	A two year time limit applies to many corporation tax group relief and loss relief claims. Potential claims for the period ending 31 December 2006 may need to be considered prior to 31 December 2008. A similar time limit applies to certain income tax claims.
31 December 2008	A four year time limit generally applies to repayment claims. A claim for repayment of corporation tax for the year ended 31 December 2004 must be lodged with the Revenue by 31 December 2008.
1 January 2009	Mandatory e-filing for certain named Government Departments, State Bodies and companies whose tax affairs are dealt with by the Large Cases Division.
14 January 2009	Dividend withholding tax return filing and payment date (for distributions made in December 2008).
21 January 2009	Due date for payment of preliminary tax for companies with a financial year ended 28 February 2009.�
21 January 2009	Last date for filing corporation tax return CT1 for companies with a financial year ending on 30 April 2008. Due date for any balancing payment in respect of the same accounting period.
31 January 2009�	Last date for filing third party payments return 46G for companies with a financial year ending on 30 April 2008.
31 January 2009	Latest date for payment of dividends for the period ended 31 July 2007 to avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional services income arising in that period (close companies only).

Overview
General Deadlines
Corporation Tax Deadlines
Income Tax & Capital Gains Tax Deadlines

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