Today: Friday Bank Cut-Offs Before Sunday 23 August ROS Cash
21 August 2026 is Friday — the last reliable banking day before Sunday 23 August ROS PAYE, RCT and CT windows. Authorise payments and dual approvals today so Sunday filings can clear on time.
Revenue’s Calendar of key dates for tax professionals lists 23 August 2026 for July Relevant Contracts Tax, ROS PAYE/PRSI/USC/LPT payments where the online extension applies, and Corporation Tax electronic windows that run through the 23rd. As of Friday 21 August, that calendar date is still a Sunday — so today’s bank cut-offs are the practical gate for cash that must clear by the statutory ROS date.
ROS may accept Sunday filings, but many SEPA and same-day bank cut-offs close on Friday afternoon. Leaving the first payment attempt until Saturday or Sunday risks a late remittance even when the return screen shows “submitted”.
What to finish before banks close today
Authorise ROS payments that need bank clearance for July PAYE where the ROS extension applies, July RCT, preliminary tax for accounting periods ending 1–30 September 2026, and CT1 balances for accounting periods ending 1–30 November 2025.
Partners and directors who must dual-authorise ROS payments should clear approvals today. Do not assume weekend mobile-banking push notifications will reach every signatory before Sunday night.
Confirm Friday same-day or SEPA cut-off times with your bank — they are often earlier than the ROS diary implies.
Friday-to-Sunday sequence
21 August (Friday — today): authorise payments, dual-approve, and lodge any CT1 packs that still need iXBRL checks — treat today as the last reliable banking day.
22 August (Saturday): residual ROS screens only if Friday bank steps already cleared.
23 August (Sunday): complete remaining ROS return actions that do not depend on fresh bank cut-offs.
Keep Form 11 Pay & File (31 October / 18 November ROS) and September bi-monthly VAT (19 September) on separate autumn tracks.
How FinnAccountings helps before Friday bank cut-offs
Clean July ledgers make Friday payment 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
Yesterday’s Sunday ROS cash briefing maps the full weekend banking risk.
The two-day PAYE/RCT/CT countdown covers the statutory cluster beside today’s banking gate.
Bi-monthly July–August VAT filers should already diary 19 September.
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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