At Accountants Plus we try to keep our clients informed of all critical tax dates that relate to their tax returns and tax payments.
Below is a list of key dates that you may find useful.
Goods & Services Tax
The following are the Goods and Services Tax payment dates for the current year and relate to businesses where their balance date is 31 March.
| Monthly | Bi-monthly | Six-monthly |
|---|---|---|
| 28th of month following Except: 15th January, 7th May |
7th May | 28th October |
| 28th June | 7th May | |
| 28th August | ||
| 28th October | ||
| 15th January | ||
| 28th February |
Provisional Tax – with 1 or 2 monthly GST Payments
The following are the Provisional Tax payment dates for the current year, and relate to businesses where:
- their balance date is 31st March
- they are registered for GST on a 1 or 2 monthly basis
| 1st installment | 2nd installment | 3rd installment |
|---|---|---|
| 28th August | 15th January | 7th May |
Provisional Tax – with 6 monthly GST Payments
he following are the Provisional Tax payment dates for the current year, and relate to businesses where:
- their balance date is 31st March
- they are registered for GST on a 6 monthly basis
The typical payment dates:
| 1st installment | 2nd installment |
|---|---|
| 28th October | 7th May |
Terminal Tax (wash-up for previous tax year)
The payment dates are:
- 7th April For those with an Extension of Time (ie. linked to a tax agent)
- 7th February For those without an Extension of Time (ie. not linked to a tax agent)
PAYE Employer Schedules & Deduction Payments
The payment dates are:
5th & 20th of the month following for large employers
20th of the month for small employers
Student Loan Interim Payments
The payment dates are:
28th August Payment due for 1st installment
15th January Payment due for 2nd installment
7th May Payment due for 3rd installment
Income Tax Returns
The following are the tax return dates for the current year and relate to businesses where their balance date is 31st March.
7th July current year For those without an Extension of Time (ie. not linked to a tax agent)
31st March the following year For those with an Extension of time (ie. linked to a tax agent)