Ms Cora O'Brien:

The UK has a ten-month filing period, similar to Ireland, and in the UK 50% of preliminary taxes are paid in the year whereas in Ireland the figure is 90%. Other countries are a mixed bag of regimes and it is difficult to pinpoint dates. Germany has a filing date of May in the following calendar year but all sorts of extensions that may apply. Using a tax adviser gives another six months and companies of a certain size get another extension.