14/11/2017
***November Deadlines***
14th November 2017
Dividend withholding tax return filing and payment date (for distributions made in October 2017).
16th November 2017
Extended File and Pay deadline for 2016 Income tax return
21st November 2017
Due date for payment of preliminary tax for companies with a financial year ended on 31st December 2017. If this is paid using ROS, this date is extended to 23rd November 2017 .
Due date for payment of initial instalments of preliminary tax for companies (not"small" companies) with a financial year ended on 31st May 2018. If this is paid using ROS, this date is extended to 23rd November 2017.
23rd November 2017
Last date for filing corporation tax return Form CT1 for companies with a financial year ended on 28th February 2017 if filed using ROS.
Due date for any balancing payment in respect of the same accounting period.
Loans advanced to participators in a close company in the year ended 28th February 2017 may need to be repaid by 23rd November 2017 to avoid the assessment (on the company) of income tax thereon.
A concessional three month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30th November 2016 year ends, this should extend the iXBRL deadline to 23rd November 2017.
30th November 2017
Last date for filing third party payments return 46G for companies with a financial year ending on 28th February 2017.
Latest date for payment of dividends for the period ended 31st May 2016 to avoid Sections 440 and 441 TCA97 surcharges on investment, rental or professional services income arising in that period (close companies only).
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Outsourced Accounting and Payroll Dublin