December 2017 - Accounts Advice Centre

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

Deadline Date