tax filing dates

The key tax filing dates to remember for September 2022

KEY TAX FILING DATES – September 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT August 2022 14thSeptember 2022 Professional Services Withholding Tax (PSWT) F30 August 2022 14thSeptember 2022 PAYE/PRSI/USC/LPT Monthly Deductions August 2022 23rdSeptember 2022 VAT VAT3 July/August 2022 23rdSeptember 2022 Corporation Tax Preliminary tax Accounting periods ending 31stOctober 2022 […]

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Key tax dates for August 2022

Key tax dates you need to know for August 2022

KEY FILING DATES – August 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT July 2022 14thAugust 2022 Professional Services Withholding Tax (PSWT) F30 July 2022 14thAugust 2022 PAYE/PRSI/USC/LPT Monthly Deductions July 2022 23rdAugust 2022 Corporation Tax Preliminary tax Accounting periods ending 30thSeptember 2022 23rdAugust 2022 Corporation Tax Corporation Tax Return […]

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Glass filled with coins and a leaf to represent pension enrolment fund

All you need to know about the new pension auto-enrolment regime for Ireland

In March 2022 the Minister for Social Protection introduced to government the final design principles for a proposed auto enrolment retirement savings system for Ireland. The objective of the proposed scheme is to ensure that every worker will have access to a workplace pension to supplement the basic State Pension. The proposal, scheduled to go […]

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taxation of cryptocurrency transactions

What you need to know about taxation of cryptocurrency transactions

Revenue has recently issued a guidance document on the taxation of cryptocurrency transactions. It points out that while cryptocurrencies are referred to as a currency by many, they are best referred to as assets. Therefore, the guidance uses the term “crypto-asset”, which includes cryptocurrencies, crypto-assets, virtual currencies, digital money or any variations of these terms. […]

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New Benefit in Kind (BIK) rules

Company Vehicles: New Benefit in Kind (BIK) rules from 1 January 2023

Background: Employer-Provided Vehicles An employer provided vehicle encompasses all cars or vans made available to an employee. An employee may be chargeable to tax on the benefit in kind (BIK) arising where, by reason of his or her employment, a vehicle is made available (without a transfer of ownership) to him or her and the […]

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tax filing dates for May 2022

Mark your diary: Key tax filing dates for May 2022

  Key tax filing dates for May 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT April 2022 14th May 2022 Professional Services Withholding Tax (PSWT) F30 April 2022 23rd May 2022 PAYE/PRSI/USC/LPT Monthly Deductions April 2022 23rd May 2022 Corporation Tax Preliminary tax Accounting periods ending 30th June 2022 23rd […]

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Taxation of couriers

Taxation of couriers – here is all your need to know

Unsure of the details involved in the taxation of couriers? Here is all you need to know. Are couriers employed or self-employed? In order to determine the employment status of a courier (whether he or she is employed or self-employed) it is necessary to examine each case by reference to case law and the Code of […]

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April 2022 key tax filing dates

Month four of 12: April 2022 key tax filing dates

Key tax filing dates for April 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT March 2022 14th April 2022 Professional Services Withholding Tax (PSWT) F30 March 2022 14th April 2022 PAYE/PRSI/USC/LPT Monthly Deductions March 2022 23rd April 2022 Corporation Tax Preliminary tax Accounting periods ending 31st May 2022 23rd April […]

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Money, magnifying glass and tax sheets

Make a Note: The key tax filing dates for March 2022

  Key tax filing dates for March 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT February 2022 14th March 2022 Professional Services Withholding Tax (PSWT) F30 February 2022 14th March 2022 PAYE/PRSI/USC/LPT Monthly Deductions February 2022 23rd March 2022 Relevant Contracts Tax (RCT) RCT Monthly Return February 2022 23rd March […]

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Collection of 50 and 100 euro notes

Changes in the VAT treatment of non-refundable deposits

From 1st January 2022 changes in the legislation concerning the VAT treatment of non-refundable deposits is due to take effect.  This change mainly affects the hospitality industry (e.g., for hotel room bookings). However, any business that retains forfeited deposits for unused services and uncollected goods may also fall within this bracket. Previously, suppliers accounted for […]

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