Festive Finance: Key tax filing dates to note for December 2021
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 |
| VAT | Monthly VAT 3 & Return of Trading Details | November 2021 | 23rdDecember 2021 |
| VAT | Annual VAT 3 & Return of Trading Details | October 2020 – November 2021 | 23rdDecember 2021 |
| Corporation Tax | Preliminary tax | Accounting periods ending between 1st – 31stJanuary 2022 | 23rdDecember 2021 |
| Corporation Tax | Corporation Tax Return (Form CT1) | Accounting periods ending between 1st – 31stMarch 2021 | 23rdDecember 2021 |
| Relevant Contracts Tax (RCT) | RCT Monthly Return | November 2021 | 23rdDecember 2021 |
| Corporation Tax | Returns of Third-Party Information (Form 46G) | Accounting periods ending between 1st – 31stMarch 2021 | 31stDecember 2021 |
| Corporation Tax | Close companies with undistributed profits | Accounting periods ending 30th June 2020 | 31stDecember 2021 |
