Below is a comprehensive list of key tax filing dates to remember for November 2024.

November 7

• Vacant Home Tax: Return for the period from 1 November 2023 to 31 October 2024 is due.

November 14

• PAYE/PRSI/USC/LPT: Monthly return and payment for October 2024. (ROS users who file and pay online have until 23 November to complete this).
• Income Tax: Extended deadline for income tax pay and file for those filing through ROS, extended from 31 October to 14 November.
• Dividend Withholding Tax: Return and payment for distributions made in October 2024.

November 19

• Monthly VAT 3: Return and payment (if due) for October, including Return of Trading Details where the VAT accounting period ends.
• Bi-Monthly VAT 3: Return and payment (if due) for September and October 2024, including Return of Trading Details.
• Annual VAT 3: Return and payment (if due) for November through October VAT period, including Return of Trading Details.

November 21

• Preliminary Corporation Tax: Payment due for companies with a financial year ending on 31 December 2024 (extended to 23 November for ROS users).
• Preliminary Tax Installments: Initial payment due for companies (non-small companies) with a financial year ending on 31 May 2025 (ROS extension to 23 November).

November 23

• Relevant Contracts Tax (RCT): Monthly return and payment (if due) for October 2024.
• Professional Services Withholding Tax (PSWT): Monthly return (F30) and payment for October 2024.
• Corporation Tax (CT1): Filing deadline for companies with a year-end of 29 February 2024, if using ROS. This includes certain elections such as s434 TCA 1997 close company elections on dividends/distributions.
• Corporation Tax Balancing Payment: Balancing payment due for companies with a February 29, 2024, year-end.
• Close Company Loans: Loans advanced to participators by close companies in the year ending on 29 February 2024 may need to be repaid to avoid income tax assessment.
• iXBRL Filing Extension: Possible three-month extension for iXBRL financial statement filings (not Form CT1) for companies with 30 November 2023 year-end, extending to 23 November 2024.

November 30

• VAT IOSS: Monthly return and payment for October 2024 due.
• Third-Party Payments Return (46G): Filing deadline for companies with a financial year ended on 29 February 2024.
• Dividend Payments: Latest date for payment of dividends for period ending 31 May 2023 to avoid surcharges under ss440 and 441 TCA 1997 on certain income for close companies.
• CbC Reporting Notifications: Notifications for fiscal year ending 30 November 2024 must be submitted to Revenue via ROS.
• CbC Reports: Filing deadline for CbC (Country-by-Country) reports for the fiscal year ended 30 November 2023.

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