Revenue eBrief No. 79/17

13 September 2017

Reminder to Income Tax filers about their self-assessment for the year ended 31 December 2016

Income Tax filers are required to file their 2016 Tax Return and pay their liabilities on or before 31 October 2017. They are also legally required to calculate their own tax liabilities and complete the self-assessment section of the Form 11 Tax Return.

Where a customer has filed their Form 11 on or before 31 August 2017, Revenue calculates the tax, PRSI and Universal Social Charge (USC) liabilities on their behalf.

The Revenue Commissioners are advising customers that they have extended the 'early filing deadline’ to 30 September 2017. This means that individuals who file a paper Form 11 2016 on or before the 30 September 2017 do not have to include a self-assessment with their Form 11; Revenue will calculate the self-assessment on their behalf.

This simplifies the process for customers and will assist them in meeting their obligations to file a self-assessment, and in ensuring they pay the correct amount due by 31 October. Earlier filing of a tax return does not mean that a customer has to pay their liability any earlier; the final payment date remains at 31 October.

Reminder letters are issuing to individuals or their agents who were sent a paper Form 11 earlier this year. In the reminder letters, customers are also advised:

  • about the extension to the 'early filing deadline' to 30 September 2017, and
  • that earlier filing of a tax return does not mean that a customer has to pay their liability any earlier; the final payment date remains at 31 October.

This extension refers to paper Forms 11 and does not impact the ROS Form 11. ROS calculates the customer’s liability and provides an indicative self-assessment. The customer can accept and submit this as their self-assessment or reject and submit their own calculation. 

The extended ROS deadline for filing and paying is Tuesday 14 November 2017, as advised in eBrief 38/17.  Customers can 'file now and pay later' online. This means having certainty of meeting their tax obligations and set the payment date for any tax liability to 14 November.

Further details are available in Tax and Duty Manual Part 41-00-28 and Part 41A-01-03.