Self-assessed taxpayers, you are required to file an Income Tax Return each year, and the 2024 Pay and File deadline is approaching. If you both pay and file online, through the Revenue Online Service (ROS), you can avail of an extended filing date of 19 November 2025. Otherwise, you need to pay and file by 31 October 2025.

When reviewing your Income Tax Return, make sure it includes details of:

• all income you earned during the year
• any assets you disposed of during the year
• any gifts or inheritances you received up to 31 August 2025
• and
• all tax credits and reliefs you may be entitled to.

You will also need to make arrangements to pay Preliminary Tax for 2025 and any balance of tax due for 2024.

You can file your return yourself or use a linked tax agent or accountant to do so on your behalf. If you are using a new agent, both you and the agent will need to follow Revenue’s new e-linking process. The new process does not affect existing agent-links.

Revenue’s website provides detailed information to help customers understand and meet their pay and file obligations. It Is important that you pay and file on time to avoid interest, late filing surcharges and penalties.

	for guidance on how to register for and access ROS.
	for guidance on how to complete and file your income tax return.

Revenue’s website also includes lots of information on:

• different sources of income you may have earned
• the type of asset disposals you need to tell us about
• gifts and inheritances which are subject to tax
• and
• tax credits and reliefs you may be entitled to.

Click on the links below for more information: