Tax

Below is a comprehensive table of the key filing dates for August 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT July 2021 14th August 2021 Professional Services Withholding Tax (PSWT) F30 July 2021 14th August 2021 PAYE/PRSI/USC/LPT Monthly Deductions July 2021 23rd August 2021 Corporation Tax Preliminary tax Accounting periods […]

    KEY FILING DATES – July 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT June 2021 14th July 2021 Professional Services Withholding Tax (PSWT) F30 June 2021 14th July 2021 VAT VAT3 May/June 2021 23rd July 2021 PAYE/PRSI/USC/LPT Monthly Deductions June 2021 23rd July 2021 Corporation Tax Preliminary tax Accounting […]

Many disputes between employees and employers concerning the infringement of employees’ rights and entitlements or employers’ obligations to employees are settled by agreement without referral to a ‘relevant authority’.  A payment made under such an agreement may qualify for exemption from income tax where all of the following conditions are met: The agreement in settlement […]

KEY FILING DATES – December 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT November 2021 14thDecember 2021 Professional Services Withholding Tax (PSWT) F30 November 2021 14thDecember 2021 Capital Gains Tax Capital Gains Return Gains made between 1stJanuary – 30thNovember 2021 15thDecember 2021 PAYE/PRSI/USC/LPT P30 Monthly Return November 2021 23rdDecember 2021 […]

The main highlights to note from the Finance Bill 2021 Digital Gaming Tax Credit Announced initially as part of the Governments Budget speech last year, more details on the specifics of a new Digital Gaming tax credit were released as part of Budget 2022. The aim of the tax credit is to improve employment growth […]

Here is a list of key tax filing dates for June 2021. If you have any questions about the below, please do now hesitate to contact us here at Hyland Johnson Keane by emailing enquiries@hjk.ie or calling (021) 480 6316. Key Filing Dates – June 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding […]

The Form P11D is a form that Revenue may issue to an employer requiring them to provide particulars of benefits received by all employees in receipt of emoluments (inclusive of benefits) of €1,905 or greater in a year of assessment. Where a Form P11D is issued by Revenue to an employer, the employer has until […]

What is the Research and Development (R&D) tax credit? Ireland’s Research and Development tax credit system is a major benefit to both multinational companies and SMEs operating in Ireland.  The R&D tax credit was first introduced in the Finance Act 2004 and offers a company undertaking R&D in Ireland a significant tax break, representing a […]

Overview PUP is available to employees and the self-employed who have lost their job on or after 13th March 2020 due to the COVID-19 pandemic. The PUP is paid by the Department of Social Protection (DSP). Payments from the DSP are taxable sources of income unless they are specifically exempt from tax. PUP is a […]

The new rules introduce certain provisions for persons facilitating supplies of goods or services using an electronic interface such as a marketplace, platform, portal or similar means. Cross-border sales of goods and services New rules extend the scope of the Mini One Stop Shop to a One-Stop-Shop (OSS) scheme that covers all B2C services as […]