DIRT Payment , when is it due ?

lop130371

Registered User
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Hello,


I have a question in relation to DIRT payment. Last December I received interest payment of roughly 2K from a Raisin bank. Apart from this I only had Paye income, nothing else in the year 2024. Since I'm not self assessed, do I have to file the return for DIRT before the end of this month (January 2025) or can I wait until later in the year, by October ? I had a few reads but cannot understand if only self assessed have the option of waiting until October, and PAYE employees have a deadline of January 2025 or the October 2025 deadline applies to both self assessed and PAYE employees

Thanks !!!
 
Hello,


I have a question in relation to DIRT payment. Last December I received interest payment of roughly 2K from a Raisin bank. Apart from this I only had Paye income, nothing else in the year 2024. Since I'm not self assessed, do I have to file the return for DIRT before the end of this month (January 2025) or can I wait until later in the year, by October ? I had a few reads but cannot understand if only self assessed have the option of waiting until October, and PAYE employees have a deadline of January 2025 or the October 2025 deadline applies to both self assessed and PAYE employees

Thanks !!!
No idea where you are getting the end of January deadline for PAYE employees filing their tax return. The same deadline of the 31st of October apply to the income tax return (form 12) for PAYE employees who are declaring additional non PAYE income as to self assessed individuals.
 
The 31st January deadline relates to CGT payment for gains occurring in December of the previous year.

The 31st October deadline is for self-assessment income tax returns. There is no October deadline for PAYE income tax returns submitted through myAccount.

From January 2025, you can submit a PAYE Income Tax Return for the years 2021-2024. You can submit your 2024 return until 31st December 2028.
 
Last edited:
The 31st January deadline relates to CGT payment for gains occurring in December of the previous year.

The 31st October deadline is for self-assessment income tax returns. There is no October deadline for PAYE income tax returns submitted through myAccount.

From January 2025, you can submit a PAYE Income Tax Return for the years 2021-2024. You can submit your 2024 return until 31st December 2028.
Thanks Carola
 
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