Filing Dates for Companies

A: A company must file its return and pay any tax due within 9 months of the accounting year end or by the 21st day of the ninth month if earlier. Companies that use Revenue Online Services (ROS) to pay and file electronically must submit their return and pay any associated tax due on or before the 23^rd day of that month.

For example, a company with an accounting year end date of 31 December 2016 will have until September 21^st to file their company tax return. This deadline is extended to September 23^rd where the company chooses to file using ROS.

The self-assessment Income Tax deadline is 31^st October each year regardless of the accounting year end date of a sole trade business.

Date published 7 Sep 2017

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.