1 Financial Records

Reconcile all bank accounts to year-end date
Bank balance must match your accounting records exactly.
List all unpaid invoices issued (debtors)
Review which are collectible and which may need to be written off.
List all unpaid bills received (creditors)
Include any accruals for services received but not yet invoiced.
Categorise all expenses correctly
Revenue may scrutinise unusual or large expense categories.
Calculate capital allowances on all assets
12.5% per year on plant and machinery, 4% on industrial buildings.

2 VAT Year-End

Ensure all VAT3 returns are filed and up to date
Reconcile VAT account: total VAT collected vs total VAT paid
Check for any VAT corrections needed
Small adjustments can be included in the next VAT3.

Reconcile all payroll submissions for the year
Total PAYE/PRSI/USC paid must match Revenue records.
Ensure all PSR (Payroll Submission Reports) are filed
Confirm all P30 payments have cleared
Check all employees have correct Employment Detail Summaries

Prepare income figures for Form 11 (sole traders) or CT1 (companies)
Calculate preliminary tax and note payment deadline
Self-employed: 14 Nov (ROS). Companies: 23rd of 11th month after year-end.
Review tax credits and reliefs to optimise your position
Pension contributions, medical expenses, R&D credits.
File return by deadline

Note CRO Annual Return Date and deadline
Must be filed within 9 months of Annual Return Date.
Prepare annual financial statements
Required for companies; micro/small companies may file abridged accounts.
Hold Annual General Meeting (or pass written resolution)
Required annually under Companies Act 2014.
File B1 Annual Return with CRO
Late filing penalty: €100 + €3/day, capped at €1,200.