Deadlines

19 October 2018

Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the accounting period ends in September
VAT: Annual VAT 3 return and payment (if due) for the period October – September together with a Return of Trading Details where the accounting period ends in September
VAT: MOSS VAT return and payment (if due) for the period July – September 2018

1-23[1] October 2018

Corporation Tax: PT for APs ending between 1-30 November 2018
Corporation Tax: Returns for APs ending between 1-31 January 2018
Corporation Tax: Pay balance due on APs ending between 1-31 January 2018
Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for September 2018
[1] Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

23 October 2018

RCT: RCT quarterly return and payment (if due) for period July – September 2017

1-31 October 2018

Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2018
Income Tax: Preliminary Tax 2018
Income Tax: Pay balance of 2017 tax liability
Income Tax: Return of income for 2017
Capital Gains Tax: Return of Capital Gains for 2017
Capital Acquisitions Tax: Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2017 and 31 August 2018