Chartered Accountants Ireland, as part of CCAB-I, has responded to the Department of Finance consultation paper which proposed that Self Assessed Income Taxpayers would pay and file either in June or in September, rather than November as is currently the case. There is significant disquiet within the profession regarding the proposals, and this disquiet is reflected in our response. The main points in our response are as follows: There should be no change to either to the Payment or Filing dates as specified in the Consultation paper. While we respect Ireland’s international obligation to formulate its annual Budgets earlier, it does not follow that bringing forward Payment or Filing dates will improve the Budgetary process. The cash flow impact of bringing forward the Preliminary Tax Payment Date will be severe for Self Assessed taxpayers. Any change in the Filing Date would cause practical difficulties for taxpayers, and for accountants who are involved in the preparation of a significant majority of self-assessed income Tax Returns. There are significant matters to be considered such as existing work schedules, clashes with corporation tax return deadlines and exam schedules for trainees. The submission is available on the Chartered Accountants Ireland website.