On 9 May 2019, Revenue announced an extension to the ROS return filing and tax payment date for certain customers.
The new deadline of 12 November 2019 applies to:
- Customers who file the 2018 Form 11 return and make the appropriate payment through ROS for Preliminary Tax for 2019 and Income Tax balance due for 2018
- 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.
- PAYE customers who are required by Revenue to file a Form 12 for 2018 and who opt to use the online version.
To qualify for the extension in 1 and 2 above, both the return and payment must be done through ROS, otherwise the original 31 October 2019 deadline applies.