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Helen Byrne, Senior Tax Manager at EY Ireland, outlines the relevant compliance dates for August and September.

RELEVANT COMPANY DATES

14 October 2018

Dividend withholding tax return filing and payment date (for distributions made in September 2018).

21 October 2018

Due date for payment of preliminary tax for companies with a financial year ended 30 November 2018. If this is paid using ROS, this date is extended to 23 October 2018.

Due date for payment of initial instalments of preliminary tax for companies (not "small" companies) with a financial year ended 30 April 2019. If this is paid using ROS, this date is extended to 23 October 2018.

23 October 2018

Last date for filing corporation tax return Form CTi for companies with a financial year ending on 31 January 2018 if filed using ROS.

Due date for any balancing payment in respect of the same accounting period.

Loans advanced to participators in a close company in the year ended 31 January 2018 may need to be repaid by 23 October 2018 to avoid the assessment (on the company) of income tax thereon.

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 October 2017 year ends, this should extend the iXBRL deadline to 23 October 2018.

31 October 2018

Last date...

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