ROS – Extension of Pay & File Deadline for ROS Customers for 2015

Today, 28 April 2015, 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 2014 Form 11 return and make the appropriate payment through ROS for:

• Preliminary Tax for 2015,
• Income Tax balance due for 2014,

the due date is extended to Thursday, 12th November 2015.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31st August 2015 who make a CAT return and the appropriate payment through ROS, the due date is also extended to Thursday, 12th November 2015.

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 31st October 2015.