Pay & File Extension Date - 2021

ROS - Extension of Pay & File Deadline for ROS Customers for 2021

On the  28 April 2021, Revenue announced an extension to the ROS return filing and payment date for certain self-assessment Income Tax customers and for customers liable to Capital Acquisitions Tax (CAT).

For customers who file their 2020 Form 11 return and make the appropriate payment through ROS for:

• Preliminary Tax for 2021
• Income Tax balance due for 2020

the due date is extended to Wednesday, 17 November 2021.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2021 and who make a CAT return and the appropriate payment through ROS, the due date is also extended to Wednesday, 17 November 2021.

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 2021.