Revenue eBrief No. 088/23

05 April 2023

Pay & File Extension Date - 2023

ROS - Extension of Pay & File Deadline for ROS Customers for 2023

Today, 05 April 2023, Revenue announced an extension to the ROS return filing and payment date for certain self-assessment Income Tax customers and for customers liable to Capital Acquisitions Tax (CAT).

For customers who file their 2022 Form 11 return and make the appropriate payment through ROS for:

  • Preliminary Tax for 2023, and
  • Income Tax balance due for 2022

the due date is extended to Wednesday, 15 November 2023.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2023 and who make a CAT return and the appropriate payment through ROS, the due date is also extended to Wednesday, 15 November 2023.

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 2023.