Employer Tax Returns
Month ended 30/4/16 – Pay and file on ROS by 23/5/16
Bi Monthly Returns to 30/4/16 – pay and file on ROS by 23/5/16.
If you have an April year end, file your Return of Trading details by 23/5/16.
RCT monthly return and payment for April 2016 – pay and file by 23/5/16. Note a €100 fine applies to late returns.
Corporation Tax Returns and Payments
In May consider:
Companies with an August 2015 year end – file return and pay balance of tax on 23/5/16.
Companies with a June 2016 year end – Pay preliminary tax by 23/5/16
Remember, preliminary tax must generally equal the lower of 100% of last year’s liability or 90% of current year expected liability.