Sunday ROS Cash: Ireland PAYE, RCT and CT to 23 August — Bank Cut-Offs Friday
23 August 2026 falls on a Sunday — Irish ROS employers and principals still face PAYE, RCT and CT windows that day, but Friday 21 August bank cut-offs decide whether Sunday ROS payments 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 Thursday 20 August, that calendar date is a Sunday — not a Friday — so weekend banking and dual-authorisation logistics matter as much as the ROS diary itself.
For ROS customers who both file and pay online, the PAYE payment date for July extends to the 23rd after the 14 August return date. RCT return and payment for July, preliminary tax for accounting periods ending 1–30 September 2026, and CT1 returns plus balances for accounting periods ending 1–30 November 2025 share the same Sunday close for electronic filers (1–21 August for non-electronic CT filers).
Why Friday 21 August is the practical cash gate
ROS may accept Sunday filings, but many SEPA and same-day bank cut-offs close on Friday afternoon. If a ROS payment authorisation needs a cleared bank debit by the statutory date, leaving the first payment attempt until Saturday or Sunday risks a late remittance even when the return screen shows “submitted”.
Partners and directors who must dual-authorise ROS payments should clear approvals on Friday 21 August. Do not assume weekend mobile-banking push notifications will reach every signatory before Sunday night.
Thursday-to-Sunday sequence
20 August (Thursday): finish July RCT reconciliations, confirm PAYE monthly statements were accepted or deemed accepted, and open any remaining CT workpapers.
21 August (Friday): authorise ROS payments that need bank clearance, obtain dual approvals, and lodge CT1 packs that still need iXBRL checks — treat Friday as the last reliable banking day before Sunday.
22–23 August (weekend): use Saturday for residual ROS screens only if Friday bank steps already cleared; on Sunday complete any 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 Sunday ROS cash
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
Today (21 August) is Friday — use the live bank cut-off briefing before Sunday ROS cash.
The two-day PAYE/RCT/CT countdown maps the statutory Sunday cluster.
Today’s one-day countdown is the final close before Sunday ROS.
This morning’s three-day PAYE/RCT/CT briefing still maps the statutory cluster.
Yesterday’s after-VAT-3 cash checklist remains useful for the full sequence.
Bi-monthly July–August VAT filers should already diary 19 September.
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 2026-08-20 - Paying tax to Revenue
Revenue (Irish Tax and Customs) · Accessed 2026-08-20 - Relevant Contracts Tax (RCT) — principal contractors
Revenue (Irish Tax and Customs) · Accessed 2026-08-20
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