Filing Dates for Companies

Q: In 2016, I switched my business from being a Sole Trader to a Limited Company. Is there a different filing date for the company tax return as opposed to a sole trader tax return?

8th September 2017

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 23rd day of that month.

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

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

Disclaimer: Advice shared in this blog is intended to inform rather than advise. 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 forum, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

Call us today to make an appointment at your local office

1890 98 76 09

Or submit an enquiry

Call us today to make an appointment at your local office

1890 98 76 09

Or submit an enquiry