Deadline for self- assessment
The Income Tax Pay & File deadline for ROS customers is 12th November 2015. To avail of this extended deadline, you must file the 2014 Form 11 return and make the appropriate payment through ROS for:
- Preliminary Tax for 2015,
- Income Tax balance due for 2014.
Where only one of these actions is completed through ROS, the extension does not apply and the required date to submit returns and payments is 31st October 2015.
A system of full self-assessment now applies. Individuals or their agents must include a self-assessment of the tax payable when making a return. ROS will do this calculation for you and provide a template of your self-assessment.
Completing Form 11
Help with filing the Form 11, including full self-assessment, is available in the ROS Help Centre and on the Revenue website at: Completing Your Income Tax Return.
Capital Acquisitions Tax
For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31st August 2015 and who make a Capital Acquisitions Tax return and the appropriate payment through ROS, the due date is also extended to the 12th November 2015. Otherwise the 31st October 2015 deadline applies.
ROS Technical Helpdesk – Extended Opening Hours
From 28th October 2015 to 12th of November 2015 the ROS phone lines will be providing an extended service. Further details can be found in eBrief 98/2015.
ROS Pay & File Tips
Digital Certificate
You should login ROS now, to ensure that you can access ROS successfully. If you have problems logging into ROS, please visit the ROS Help Centre by clicking on the ROS Help link.
Please note that there are now two options for logging in to ROS, Java and JavaScript. The Java option will be removed in December 2015. We recommend that you change to the JavaScript login if you have not already done so. Detailed information on the upcoming ROS Login Changes including instructions and video can be viewed at ROS Help Centre.
Your ROS digital certificate is stored on your computer. If you have lost your digital certificate please contact the ROS Technical Helpdesk to obtain a new one. If you are registering for ROS, you should allow at least two weeks to complete the registration process.
ROS Technical Helpdesk Contact Details
Phone : 1890 201106 (353 1 7023021)
Email : roshelp@revenue.ie
MyEnquiries : Submit an enquiry by selecting the headings: “Other than the above” – “Revenue Online Service (ROS) Technical Support”.
Client List
Agents can register their clients using the eRegistration service on ROS. A link is available on the Agents Services home screen. Agents must be linked to their clients before submission of the return; it may take up to 2-3 working days for the agent/client link to be recorded on the eRegistration system. Agents who require access to PAYE details must be linked to their client and have submitted the relevant client authorisation letters for both the Income Tax and PAYE taxheads.Please remember that a return will not be accepted through ROS if the client is not linked to the agent submitting the return.
Offsetting Refunds
If the submission of a Form 11 return generates a refund and you want this refund offset against your Preliminary Tax or Capital Gains Tax liabilities, you must complete the Statement of Net Liabilities. Ideally the Statement of Net Liabilities and the Form 11 should be filed on the same day.
Refunds can be received directly into your bank account, which is quicker than receiving and lodging a cheque. To provide bank account details for future refunds, please login to ROS and use the “Manage Bank Accounts” option.
Payments
When making a payment, all ROS Debit Instructions (RDIs) should be in place in advance of due filing dates. It should be noted that due to the payment cycles introduced by SEPA (Single European Payments Area), it may take up to 7 working days following the payment date to debit the nominated bank account.
If payment is being made by Debit Card, Credit Card or Online Banking, please note that banks may have monetary thresholds – i.e. daily limits – and transactions may be rejected.
Debit and Credit card transactions are processed immediately. Credit card transactions incur a facilitation fee.
ROS Payment Support Unit Contact Details
If you need assistance with making payments on ROS, you can contact ROS Payment Support Unit
Phone : 1890 226336 (353 1 7023052)
Email : rospayments@revenue.ie
MyEnquiries : Submit an enquiry by selecting the headings: “Other than the above” – “Revenue Online Service (ROS) Payments”.
Pre-Populated Form 11
If you have filed a return for 2013 you will have the option to complete an online or offline pre-populated 2014 Form 11 return. The pre-populated information is based on last year’s tax return or information available from Revenue records, such as PAYE earnings details from your employer, or information on taxable social welfare payments from the Department of Social Protection.
ROS Online
You can select “Complete a Form Online” from the “My Services” screen on ROS. Select “Income Tax” as tax type, “Form 11” as return type, and click “File Return”. Select “New” to start a return, or “Edit” to retrieve a saved version already started.
ROS Offline Application
While it is easier and more convenient to use the ROS Online pre-populated form, if you wish to use the ROS Offline Application to prepare your Form 11 please ensure that you have the latest version of both the ROS Offline Application and the Form installed. Help is available by clicking on the ROS Help link on the “Login to ROS” screen under the heading “Installing and using the ROS Offline Application”. You can download a pre-populated Form 11 from the “My Services” screen on ROS by clicking on the “Download Pre-populated Returns” tab on the left side of the screen.
Basis of Assessment
When completing the Form 11, please remember to select the correct basis of assessment to ensure the correct version of the form is presented to you for completion.
PAYE Details and DSP Payments
Pre-populated details of income, tax, USC, and payments from the Department of Social Protection (if relevant) are shown in a table at the start of the “PAYE/BIK/Pensions” panel. Please remember, you must enter the correct figures – either from these tables or from P60(s)/P45(s) – in the relevant space in your Form 11. If you have already received a PAYE refund for 2014, those details should be included in the relevant field.
Relevant Contracts Tax
Customers registered for the electronic Relevant Contracts Tax (eRCT) system as Subcontractors or Principal/Subcontractors should note that the Statement of Net Liability (Pay and File) screen in ROS will display the amount of RCT credit available for 2014 for offset against either the balance of tax for 2014 or against your 2015 Preliminary Tax. The RCT credit is displayed for information purposes only.
Customers should note that the amount of RCT credit for 2014 will be automatically offset against any outstanding Income Tax liability. Any credit remaining after the 2014 Form 11 has been filed and the tax paid, will be refunded to the customer.
Customers have the option to offset 2015 RCT credit against their 2015 Preliminary Tax liability or they can use the normal payment facilities to pay all or part of their preliminary tax if they so wish. In that case, the RCT credits will only be used against any remaining balance. The facility to file a Statement of Net Liability without payment and to file a return without a Statement of Net Liability is still available.
Local Property Tax (LPT) Compliance
If you have failed to submit your LPT return, or have failed to pay the LPT due or have not entered into an agreed payment arrangement up to 12 November 2015, a surcharge of 10% is to be applied to the final tax liability due on the Form 11 return. When making your self-assessment you must specify if the LPT surcharge is to be added (or enter 0 if you are LPT compliant and no surcharge is due).
Where the LPT position is subsequently brought up to date, the amount of the surcharge will be capped at the amount of the LPT liability. If this occurs, any appropriate overpayments from the revised surcharge will be available for refund/offset.