Due dates for filing and paying

Payroll reporting will change

Wages and contributions paid on 1 January 2019 or later must be reported to the Incomes Register. Read more about how to submit payroll information in the future.

Due date for filing and paying self-assessed taxes is the 12th of the month. If the 12th falls on a Saturday, Sunday or a public holiday, the last day to file is extended to the next business day. Returns filed online and on paper have the same due date. Filing the tax return on the paper form is not allowed but as an exception.

Tax periods for VAT and employer's contributions may be different.

The default tax period is the calendar month. In this case, employer's contributions must be filed and paid by the 12th of the month that comes after the payroll month. VAT must be filed and paid by the 12th of the second month that comes after the tax period. For example, the VAT return for January must arrive by 12 March.

If your tax period is the quarter, you must file and pay both employer's contributions and VAT by the 12th of the second month after the end date of a calendar quarter. For example, the tax return for the first calendar quarter must be filed and the taxes paid by 12 May.

The tax period for VAT can also be the calendar year. In this case, by way of exception, the due date is not the 12th: instead, the last day to file and pay VAT is the last day of February.

The extended periods above (the calendar quarter and year) are for small businesses. They must make a specific request for extended tax periods. Read more about requesting extended tax periods.

Use the calendar to check the filing dates. Important dates for business taxpayers.