IMPORTANT TAX PAY & FILE DATES 2018
Tax Pay and File. Income Tax, Capital Gains Tax (CGT), Local Property Tax (LPT) and Employers/Payroll Taxes
Here is a brief list of relevant tax filing dates for those with pay and file obligations under Local Property Tax, Income Tax, Capital Gains Tax, Payroll Taxes, etc.
Deadline Date |
Relevant Tax Obligations
|
| 10th January 2018 | • Payment of Local Property Tax for 2018 |
| • Extended payment date to 21st March 2018 if payment made by SDA via ROS | |
| 31st January 2018 | • Payment of Capital Gains Tax for assets disposed of between 1st December |
| and 31st December 2017 | |
| 15th February 2018 | • Filing of 2017 P.35 and P.35L for Employers. |
| • Provision of P.60s to Employees | |
| • Deadline date extended to 23rd February if filing via ROS | |
| 31st March 2018 | • Deadline date for Husband / Wife / Spouse / Civil Partner to submit an election for |
| change of assessment for 2018 using either Assessable Spouse or Nominated | |
| Civil Partner’s Election Form | |
| 31st October 2018 | • Filing 2017 Tax Return |
| • Payment of balance of 2017 Income Tax | |
| • Payment of 2018 Preliminary Tax | |
| • Filing of IT38 (i.e. Gift/Inheritance Tax) Returns for benefits taken between 1st | |
| September 2017 and 31st August 2018 | |
| • Payment of Pension Contributions for relief in the 2017 year of assessment | |
| 15th December 2018 | • Payment of Capital Gains Tax liability on gains arising between 1st January 2018 to |
| 30th November 2018 | |
| 31st December 2018 | • Final Date for the submission of a Repayment Claim for 2014 year of assessment |
For useful Pay & File Tips please click: https://www.revenue.ie/en/online-services/services/ros/ros-help/popular-ros-services/pay-and-file/index.aspx
For further information on tax deadline dates and to discuss your tax obligations with a qualified Chartered Tax Advisors, please contact us at queries@accountsadvicecentre.ie
Please be aware that the information contained in this article is of a general nature. It is not intended to address specific circumstances in relation to any individual or entity. All reasonable efforts have been made by Accounts Advice Centre to provide accurate and up-to-date information, however, there can be no guarantee that such information is accurate on the date it is received or that it will continue to remain so. This information should not be acted upon without full and comprehensive, specialist professional tax advice.