Two Days to 23 August: Ireland PAYE, RCT and Corporation Tax
As of 21 August 2026, Irish ROS employers and principals have two days to Sunday 23 August for July PAYE payments where the extension applies, July RCT, and CT windows — finish Friday bank authorisations today.
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. As of Friday 21 August, that cluster is two calendar days away — and it falls on a Sunday.
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 today as the hard close rather than Sunday.
Who must clear the Sunday cluster
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.
Two-day close checklist
Today (Friday): finish bank authorisations and dual approvals — see the Friday bank cut-off briefing.
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 the weekend.
Diary September PAYE (14 September return; 23 September ROS payment) and bi-monthly VAT (19 September) so August close-out does not create an autumn backlog.
How FinnAccountings helps before the Sunday ROS cluster
Organised payroll, RCT, and CT workpapers make the final two days 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
Today’s one-day countdown is the live close beside this briefing.
Today’s Friday bank cut-off briefing is the cash gate beside this countdown.
Yesterday’s Sunday ROS cash briefing still maps weekend banking risk.
The three-day briefing from 20 August remains useful for the full statutory map.
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 2026-08-21
- 2.Paying tax to Revenue
Revenue (Irish Tax and Customs) · Accessed 2026-08-21
- 3.Relevant Contracts Tax (RCT) — principal contractors
Revenue (Irish Tax and Customs) · Accessed 2026-08-21
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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