1 January 2014 – Abolition of Top Slicing Relief for payments made after 01/01/14.
1 January 2014 – Reduction in Standard Fund Threshold for pensions from €2.3m to €2m.
1 January 2014 – DIRT increases to 41%.
14 January 2014 – Dividend Withholding Tax returns and payments due for December 2013 distributions.
14 January 2014 – PAYE/PRSI/USC due for December 2013 periods (Monthly, Quarterly or Bi-Annual)
19 January 2014 – VAT returns due for periods ending in December 2013 (Monthly, Bi-Monthly, Semi-Annually)
19 January 2014 – Annual VAT Return details for 2013
21 January 2014 – Preliminary Tax payments due for companies with financial year ended 28 February 2014.
21 January 2014 – Preliminary Tax payments for “non small” companies with financial year ended 31 July 2014.
21 January 2014 – Latest filing date for Corporation Tax returns for year ended 30 April 2013.
23 January 2014 – RCT returns for periods ending in December 2013
31 January 2014 – Form 46G for April 2013 year end.
31 January 2014 – Latest date for dividends to avoid surcharges (Investment/Rental/Professional Services Income) for period ending 31 July 2012.
31 January 2014 – Capital Gains Tax returns for December 2013 gains only.
Date Added: 13 Jan 2014
