Revenue eBrief No. 70/18
25 April 2018
ROS - Extension of Pay & File deadline for ROS customers for 2018
Today, 25 April 2018, Revenue announced an extension to the ROS return filing and tax payment date for certain self-assessment Income Tax customers and for customers liable to Capital Acquisitions Tax (CAT).
For customers who file the 2017 Form 11 return and make the appropriate payment through ROS for:
- Preliminary Tax for 2018
- Income Tax balance due for 2017
the due date is extended to Wednesday, 14 November 2018.
For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2018 who make a CAT return and the appropriate payment through ROS, the due date is also extended to Wednesday, 14 November 2018.
To qualify for the extension, customers must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension does not apply and the required date to submit both returns and payments is no later than 31 October 2018.
Additionally, for PAYE customers who are required by Revenue to file a Form 12 for 2017 and who opt to use the online version, the due date is also extended to Wednesday, 14 November 2018.