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Important Tax Dates – April 2018

Dividend Withholding Tax

14th   –   Due date for payment and filing of returns of withholding tax on dividends paid by companies in March 2018.

Professional Services Withholding Tax

14th  – Due date for payment and filing of Form F30 for March 2018.

PAYE/PRSI/USC/LPT

23rd   – Payment of PAYE/PRSI/USC/LPT deductions for March 2018 (ROS filers).

Relevant Contracts Tax

23rd  – Due date for payment and filing of Form RCT30 for March 2018.

  Corporation Tax

23rd  – Company year-end 31st May 2018: Preliminary tax due, minimum 90% of total liability for the year.   Small companies can pay 100% of previous year’s liability (ROS filers).

Company year-end 31st July 2017: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Company Secretarial

28th   – Filing of Annual Returns dated 31st March 2018.

Company Secretarial

30th    – Company year-end 31st October 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

30th    Company year-end 31st July 2017: Filing of ‘Return of third party information’ (Form 46G).

Corporation Tax

30th    – Company year-end 31st July 2017: Final date for holding Annual General Meeting.