Deadline Date

Relevant Tax Obligations



10th January 2018   Payment of Local Property Tax for 2018
  Extended payment date to 21st March 2018 if payment made by SDA via ROS
31st January 2018   Payment of Capital Gains Tax for assets disposed of between 1st December
    and 31st December 2017
15th February 2018   Filing of 2017 P.35 and P.35L for Employers.
  Provision of P.60s to Employees
  Deadline date extended to 23rd February if filing via ROS
31st March 2018 Deadline date for Husband / Wife / Spouse / Civil Partner to submit an election for
   change of assessment for 2018 using either Assessable Spouse or Nominated
   Civil Partner’s Election Form
31st October 2018   Filing 2017 Tax Return
  Payment of balance of 2017 Income Tax
  Payment of 2018 Preliminary Tax
  Filing of IT38 (i.e. Gift/Inheritance Tax) Returns for benefits taken between 1st
   September 2017 and 31st August 2018
  Payment of Pension Contributions for relief in the 2017 year of assessment
15th December 2018   Payment of Capital Gains Tax liability on gains arising between 1st January 2018 to
    30th November 2018
31st December 2018 •  Final Date for the submission of a Repayment Claim for 2014 year of assessment