Ireland ROS Friday Lock: PAYE Three Days to 14 September
As of 11 September 2026, Irish SMEs should lock Friday ROS prep before August PAYE on 14 September — bi-monthly VAT on 19 September and CT1/RCT through 23 September follow, with August IOSS still due 30 September.
Revenue’s Calendar of key dates for tax professionals sets September’s Irish SME ROS rhythm: PAYE/PRSI/USC/LPT for August on 14 September (payment extended to 23 September for ROS users who file and pay online), a dense VAT 3 cluster on 19 September including July–August bi-monthly returns, and Corporation Tax plus RCT obligations through the 23rd. As of Friday 11 September — three days to the PAYE return date — protect the Friday lock before the weekend thins coverage.
Treat August IOSS (due 30 September) as a separate month-end track that must not steal the September PAYE and VAT prep slots. Domestic VAT 3 and IOSS never replace each other.
Sequence from this weekend through late September
11–12 September — finish locking August payroll runs, reconcile July–August sales and purchase ledgers, and keep iXBRL / Form 46G gathering moving for December year-end CT1 while UK MTD sign-up outage prep runs in parallel for dual-market groups.
14 September — August PAYE monthly return (and DWT/PSWT where due); ROS payment extension to 23 September only if you file and pay online.
19 September — monthly August VAT 3, bi-monthly July–August VAT 3, four-monthly May–August, and annual cycles ending in August, plus Return of Trading Details where required.
1–23 September — CT1 and corporation tax balance for December 2025 year-ends under mandatory e-filing; RCT monthly return for August on 23 September. Diary 30 September for August IOSS so July’s close-out does not cascade.
Friday lock checklist
Confirm July IOSS cleared on 31 August — chase any stranded payments before Monday payroll close.
Lock August payroll runs and employee changes before the weekend — the 14 September return date is three days away.
Reconcile July–August ledgers for bi-monthly VAT so 19 September is a review day, not a rebuild day.
Keep CT1 iXBRL and Form 46G gathering on a parallel track through 23 September so week-two PAYE/VAT work does not crowd out corporation tax.
How FinnAccountings helps through September ROS
Clean books shorten every ROS pack. FinnAccountings helps Ireland and UK businesses prepare bookkeeping, payroll, 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 submit PAYE/VAT on your behalf.
Related reading
Yesterday’s Thursday lock still maps the mid-September sequence.
August PAYE is three days out — see yesterday’s midday countdown.
For dual-market VAT estimates while you prep packs, use the free calculator.
Sources & references
This article draws on official guidance from the sources below.
- Calendar of key dates for tax professionals
Revenue (Irish Tax and Customs) · Accessed 2026-09-11 - Corporation Tax (CT) payment and filing
Revenue (Irish Tax and Customs) · Accessed 2026-09-11 - When VAT becomes payable
Revenue (Irish Tax and Customs) · Accessed 2026-09-11
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