Three Days Left: Ireland PAYE, RCT and CT ROS Cash to 23 August
As of 20 August 2026, Irish ROS employers and principals have three days to clear July PAYE payments where the extension applies, July RCT, and Corporation Tax windows closing Sunday 23 August — after yesterday’s VAT 3 date.
Revenue’s Calendar of key dates for tax professionals puts Sunday 23 August 2026 at the centre of this week’s ROS cash cluster. As of Thursday 20 August — the day after July VAT 3 — Irish employers, principal contractors, and company directors have three calendar days to finish payment authorisations and remaining Corporation Tax actions in the electronic window.
For ROS customers who both file and pay online, the PAYE/PRSI/USC/LPT payment date for July extends to the 23rd where the return was filed through the online pathway after the 14 August return date. The same Sunday closes July Relevant Contracts Tax return and payment, and several Corporation Tax windows that run 1–23 August for ROS filers (1–21 for non-electronic filers). Treat Friday 21 August bank cut-offs as the practical cash gate — see the Sunday ROS cash briefing.
What still sits on the 23 August diary
Employers: confirm July PAYE monthly statements were accepted (or deemed accepted) and that ROS payment authorisations clear before Friday bank cut-offs. Filing alone or paying outside ROS does not unlock the extension.
Principal contractors: open the July RCT deduction summary in ROS, amend missing or incorrect lines, and pay RCT deducted by 23 August — otherwise the summary deems as the return.
Companies: finish preliminary tax for accounting periods ending 1–30 September 2026, and CT1 returns plus balancing payments for accounting periods ending 1–30 November 2025, inside the 1–23 ROS window.
Three-day sequence
20 August (Thursday): settle ROS PAYE payment drafts, finish RCT July reconciliations, and close CT workpapers still open after VAT 3 week.
21 August (Friday): obtain dual approvals and clear bank-dependent ROS payments — do not leave first attempts for the weekend.
22–23 August (weekend/Sunday): complete remaining ROS return actions where bank cut-offs already cleared on Friday; lock RCT and CT electronic window items by Sunday.
Keep Form 11 Pay & File planning for 31 October / 18 November ROS on a separate autumn track — it must not displace this week’s cash-tax dates.
How FinnAccountings helps through the ROS cluster
Clean July ledgers make PAYE, RCT, and CT packs 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
Read the Sunday ROS cash briefing for bank cut-off logistics.
Yesterday’s after-VAT-3 cash checklist still maps the wider sequence.
RCT principals should also read the dedicated July RCT briefing.
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 2026-08-20
- 2.Relevant Contracts Tax (RCT) — principal contractors
Revenue (Irish Tax and Customs) · Accessed 2026-08-20
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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