# Pay and file date 2011



## feltox (21 Jan 2011)

http://www.rte.ie/news/2011/0121/economy.html

Could someone clarify am i reading it right

Before to-day 2010 Tax return due 31/10/11

After to-day 2010 Tax return due 30/09/11

Am i reading it right or does it apply to 2011 return

What would the filing date now be for my 2010 Return?


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## BarMcc (22 Jan 2011)

The due date for the 2010 tax return hasn't changed - 31/10/2011

For the 2011 tax return the due date has changed to 30/09/2012


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## feltox (22 Jan 2011)

BarMcc said:


> The due date for the 2010 tax return hasn't changed - 31/10/2011
> 
> For the 2011 tax return the due date has changed to 30/09/2012


 
are you sure charlie weston in to-days irish independent saids it will happen this year ie 30/09/11

http://www.independent.ie/national-...ced-to-pay-tax-one-month-earlier-2506630.html


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## BazFitz (22 Jan 2011)

He's wrong...per the Finance Bill it applies to 2011 and subsequent years of assessment (i.e. the 2011 return will be due on or before 30 September 2012).  The online filing extension should still arise.


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## padge (22 Jan 2011)

My reading of the situation is that the 2010 return must be lodged on or before 31 October 2011. The 2011 tax return must be lodged on or before 30 September 2012. It also seesm to me that Preliminary Tax for 2011 must be paid on or before 30 September 2011. For this year it sounds a bit messy.


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## padge (22 Jan 2011)

padge said:


> My reading of the situation is that the 2010 return must be lodged on or before 31 October 2011. The 2011 tax return must be lodged on or before 30 September 2012. It also seesm to me that Preliminary Tax for 2011 must be paid on or before 30 September 2011. For this year it sounds a bit messy.


 Sorry I put in that the 2011 return should be in by 2011, which of course was incorrect!


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## Gervan (22 Jan 2011)

From Finance Act 2011:

66.—(1) The Principal Act is amended—
35 (a) in section 46(2A) by substituting ‘‘30 September’’ for ‘‘31
October’’ in each place,
(b) in section 51(2)(a) by substituting ‘‘1 October’’ for ‘‘1 November’’
in each place, and
(c) in section 53A(1) by substituting ‘‘30 September’’ for ‘‘31
40 October’’ in each place.
(2) *This section applies to returns delivered and tax paid on or
after 21 January 2011.*


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## feltox (22 Jan 2011)

Gervan said:


> From Finance Act 2011:
> 
> 66.—(1) The Principal Act is amended—
> 35 (a) in section 46(2A) by substituting ‘‘30 September’’ for ‘‘31
> ...


 

so what date in 2011 is 2010 to be filed?

reading above 2010 tax return due 30/09/11- am i reading it right

thanks


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## feltox (23 Jan 2011)

Per Sunday Business Post Emma Kennedy also saids it will be a month early ie end of sept 11

Per Sunday Business post Kevin McLoughlin saids it wont happen till sept 12- he saids 2011 pre tax due 30/09/11 while 2011 return due 30/09/12

Same paper- 2 different views?

Anyone have correct answer


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## allthedoyles (23 Jan 2011)

The answer to your question is on page 38 of the PDF Finance Bill 2011 ( chapter 18 ) 

From year of assessment 2011 - the return date is 30th Sept


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## T McGibney (23 Jan 2011)

I can't see this measure ever becoming a reality - regardless of whether it is passed into law next week. It simply isn't practical to unilaterally shave a month off the tax return season, unless there are radical changes to tax administration in the meantime (including simplification of the tax system, tax return content and format etc). Its impossible to imagine how such radical changes can be introduced at such short notice and without prior consultation with affected taxpayers and their filing agents.


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## padge (24 Jan 2011)

*To Garvan*



gervan said:


> from finance act 2011:
> 
> 66.—(1) the principal act is amended—
> 35 (a) in section 46(2a) by substituting ‘‘30 september’’ for ‘‘31
> ...


the quotes you make relate to capital acquisitions tax not to income tax. I still contend that the 2010 f11 income tax should be lodged on or before 31 october 2011 notwithstanding the finance bill 2011 changes. Preliminary tax 2011 may well be due on or before 30 september 2011


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## padge (24 Jan 2011)

The reference that you quote relate to capital acquisitions tax, not income tax. I content due date of filing F11 income tax return for 2010 is on or before 31 October 2011. Preliminary Tax 2011 may be due on or before 30 September 2011 and both pay and file 2011 F11 and PT 2012 will be on or before 30 September 2012


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## DB74 (24 Jan 2011)

T McGibney said:


> I can't see this measure ever becoming a reality - regardless of whether it is passed into law next week. It simply isn't practical to unilaterally shave a month off the tax return season, unless there are radical changes to tax administration in the meantime (including simplification of the tax system, tax return content and format etc). Its impossible to imagine how such radical changes can be introduced at such short notice and without prior consultation with affected taxpayers and their filing agents.


 
Why isn't it practical? I can't see how it's going to make all that much difference to anybody.

And for many/most accountants it saves the headache of having the income tax deadline and the CRO deadline for companies with a y/e of 31-Dec falling due within a couple of days of each other.


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## T McGibney (24 Jan 2011)

DB74 said:


> Why isn't it practical? I can't see how it's going to make all that much difference to anybody.
> 
> And for many/most accountants it saves the headache of having the income tax deadline and the CRO deadline for companies with a y/e of 31-Dec falling due within a couple of days of each other.



Here's what the Irish Taxation Institute have to say...





> *Pay & File Date Change *
> _The  Irish Taxation Institute said the pay and file dates for self  assessment taxpayers are being brought forward from 31 October to 30  September.  This applies to payments of income tax and return filing  dates for income tax, capital gains tax and CAT and is likely to affect  upward of 600,000 taxpayers. _
> _Institute President Andrew  Cullen said the change was not good news for Irish businesses in terms  of cash flow and that those already experiencing cash flow difficulties  would be placed under greater pressure with the earlier filing date. He  also said that the increased pressure on the tax profession and the tax  administration could not be underestimated. _


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## DB74 (24 Jan 2011)

After 15 years working in practice I would have to disagree with Mr Cullen

I wouldn't have thought filing a return 9 months after the end of a tax year could put increased pressure on the tax profession.

It's a shorter deadline for filing a CT return (8 mths 21 days) and nobody complains about that

Maybe I'm wrong though


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## padge (24 Jan 2011)

In your fifteen years you will have seen the filing date move a number of times, particularly from 31 December to 31 January to 30 November (perhaps) to 31 October and now in 2012 to 30 September. Of course the acceleration of date puts pressure on tax practitioners. I suppose most offices will have less companies and this might make a difference and perhaps companies tend to have better set ups and records in many instances. It is tough going meeting the 31 October deadline as it is and 31 days will not make it any easier.


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## papervalue (24 Jan 2011)

Dont really mind it going to 30/09 going forward but the only slight downsides:

Many family business on holidays in July/August and takes till Mid september till they are back at desks after school holidays.

Also makes the run in to xmas a good bit longer.

In Practice Pushing more work into less time. In future Oct to Late Jan/Early Feb could be pretty quite if nearly all 31/12 company year ends and Feb to Sept pretty full on.

Last year the Department of Education were very slow in issue of levy cert- They want to issue them a lot earlier than May as they did last year. If issued with p60 in Feb, a lot more returns can be filed earlier

Some will have to wait to include Uk income april date so cant file before this.


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## BazFitz (24 Jan 2011)

DB74 said:


> Why isn't it practical? I can't see how it's going to make all that much difference to anybody.
> 
> And for many/most accountants it saves the headache of having the income tax deadline and the CRO deadline for companies with a y/e of 31-Dec falling due within a couple of days of each other.


 


DB74 said:


> After 15 years working in practice I would have to disagree with Mr Cullen
> 
> I wouldn't have thought filing a return 9 months after the end of a tax year could put increased pressure on the tax profession.
> 
> ...


 
I strongly disagree with you both.

30 September won't work.  It's too close to the 23 September corporation tax deadline, most people take holidays during July and August which will curtail the lead time and most firms have large numbers of staff on study leave at or just before this time.  It would make more sense to either leave it as is or move it forward to (say) May.


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## T McGibney (26 Jan 2011)

According to RTE news ...


> Mr Lowry said that the Government also agreed not to bring forward the pay and file deadline of 30 September.


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## padge (26 Jan 2011)

pay and file provisions appear dead in the water now and in fairness Mattie McGrath was impressive in his objections to those measures


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## tinofapples (24 Oct 2011)

Sorry for dragging up an old thread. I received a final demand today in the post. Looking for 1000+. I can only assume its for self employed prsi payment for last year when i was self employed. I filed my return and the prsi was all i had to pay. I obviously should have paid it but forgot about it. Have i any way out of paying the 1000+ ? I will pop a cheque in the post for the prsi tomorrow if it resolves it. Will he/she in the office tomorrow allow me to do this in your experience? I genuiely forgot to send it but could use this change of deadline date as an excuse. Its either take the prsi payment or take a few euro a week.

Thank god i'm outta self employment. Never ever again.


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