Services to Irish-based Companies

Important Tax Dates – October 2018

Dividend Withholding Tax

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

Corporation Tax 

23rd    –  Company year-end 30th November 2018: Preliminary tax due, minimum 90% of total liability for the year.  Small companies can pay 100% of previous year’s liability.

Company year-end 31st January 2018: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Income Tax

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

Company Secretarial

28th   – Filing of Annual Returns dated 30th September 2018.

 Corporation Tax

31st    –  Company year-end 30th April 2017: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

Company year-end 31st January 2018: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

  31st   –  Company year end 31st January 2018: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.

Capital Gains Tax

31st    – Filing of return of capital gains tax for 2017 tax year.

  Income Tax

31st     –   Filing of 2017 Income Tax return.

Payment of Preliminary Income Tax for 2018.

Payment of balance of Income Tax for 2017.

The 31st October 2018 date relates to paper / posted returns.

The filing date for pay & file through ROS is 14th November 2018.