Due Today 23 August: Ireland PAYE, RCT and Corporation Tax
Sunday 23 August 2026 is Revenue’s ROS cash cluster for July PAYE payments where the extension applies, July RCT, and CT windows — authorise remaining bank payments today before weekend cut-offs close.
Revenue’s Calendar of key dates for tax professionals lists 23 August 2026 for July Relevant Contracts Tax return and payment, ROS PAYE/PRSI/USC/LPT payments where filers both file and pay online after the 14 August return date, preliminary tax for accounting periods ending 1–30 September 2026, and CT1 returns plus balances for accounting periods ending 1–30 November 2025. Today is that Sunday deadline.
Non-electronic CT filers used a 1–21 August window rather than 1–23. If you are still on paper or non-ROS CT processes, treat Friday’s close as the hard deadline rather than today’s ROS electronic window.
Who must clear ROS today
Employers on the ROS payment extension for July PAYE/PRSI/USC/LPT who still need to authorise cash.
Principal contractors with July RCT return and payment obligations.
Companies with September 2026 accounting-period preliminary tax, or November 2025 CT1 and balance payments, on electronic ROS paths through the 23rd.
Due-today close checklist
Confirm every bank authorisation and dual approval that still sits pending from Friday — weekend banking cut-offs can leave ROS unpaid even when the return is ready.
Reconcile July RCT contract payments and confirm PAYE monthly statements were accepted or deemed accepted.
Run final iXBRL and CT1 checks for November 2025 periods before today’s ROS upload.
Diary September PAYE (14 September return; 23 September ROS payment), bi-monthly VAT (19 September), and December year-end CT1 (23 September) so today’s close-out does not create an autumn backlog.
How FinnAccountings helps on ROS deadline day
Organised payroll, RCT, and CT workpapers make the final day faster to review. FinnAccountings helps Ireland and UK businesses prepare bookkeeping and tax packs with Chartered Accountant insight before you or your Chartered Accountant (Ireland) or ICAEW/ACCA adviser files. Start a free trial for review-ready drafts — we prepare records; we do not file ROS returns or make Revenue payments on your behalf.
Related reading
Yesterday’s one-day countdown still maps the full statutory cluster.
Friday’s bank cut-off briefing remains the cash gate for today’s ROS window.
September PAYE for August already has twenty-three days on the diary.
IOSS July returns still have eight days after today’s cash cluster.
Sources & references
This article draws on official guidance and publications from the sources below.
- 1.Calendar of key dates for tax professionals
Revenue (Irish Tax and Customs) · Accessed 2026-08-23
- 2.Paying tax to Revenue
Revenue (Irish Tax and Customs) · Accessed 2026-08-23
- 3.Relevant Contracts Tax (RCT) — principal contractors
Revenue (Irish Tax and Customs) · Accessed 2026-08-23
- 4.Corporation Tax (CT) payment and filing
Revenue (Irish Tax and Customs) · Accessed 2026-08-23
Put this into practice
FinnAccountings helps with bookkeeping, tax, and VAT prep for Ireland and the UK — with Chartered Accountant insight on AI drafts. Educational articles are not filing advice.
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