On 9 May 2019, 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 2018 Form 11 return and make the appropriate payment through ROS for:
- Preliminary Tax for 2019,
- Income Tax balance due for 2018,
the due date is extended to Tuesday, 12 November 2019.
For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2019 and who make a CAT return and the appropriate payment through ROS, the due date is also extended to Tuesday, 12 November 2019. This can be of practical difficulty to agents who do not operate client accounts as it was not possible to make payments via the usual client ROS Debit Instruction method for CAT. However there is now a method to make an online payment in certain circumstances where the client involved is linked to the agent’s TAIN.
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 2019.
Additionally, for PAYE customers who are required by Revenue to file a Form 12 for 2018 and who opt to use the online version, the due date is also extended to Tuesday, 12 November 2019.