Pay & File 2020
Revenue have 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 2019 Form 11 return and make the appropriate payment through ROS for:
Preliminary Tax for 2020;
Income Tax balance due for 2019; the due date is extended to Thursday, 12 November 2020.
For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2020 and who make a CAT return and the appropriate payment through ROS, the due date is also extended to Thursday, 12 November 2020.
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 2020.