- small and medium sized businesses
- self employed
- sub-contractors
- farmers
- personal tax returns
- inheritance, capital gains and gift retutns
- revenue registrations and negotiations
- tax clearance certification
- 31st October
is the final date for filing "self-assessment" income and capital gains tax returns. This applies to self employed individuals, partnerships and company directors. - 31st October
is also the final date for payment of preliminary tax. Pension premiums should also be paid by this date to qualify for tax relief in the prior year. - 14th of every month
is the due date for PAYE employer returns - 19th of every second month
is the due date for VAT returns. If your annual turnover is over € ????? you must register for VAT unless your product or service is exempt from VAT e.g. food, training etc. - 15th February
is the due date for the end of year employer's returns (Form P35)
Tax returns must be submitted within 9 months of the end of the "accounting date". Preliminary tax is payable within 6 mounths of the "accounting date". The "accounting date" is normally a 12 month period, the commencement and end dates of which do not have to coincide with the calendar year.
Inheritance Tax:
A self assessment return must be submitted within 4 months of the valuation date in order to avoid interest penalites. In most instances the "valuation" will be the date upon which grant of probate was issued. Please note that "gifts" are also coveed by self assessment rules.

