The extended Revenue Online Service (ROS) return filing and tax payment deadline for Form 11 income tax returns and for beneficiaries liable to Capital Acquisitions Tax (CAT) is 14 November 2018.
For taxpayers who file a 2017 Form 11 income tax return and make the appropriate payment through ROS for:
- Preliminary Tax for 2018 and
- Income Tax balance due for 2017,
the due date is 14 November 2018.
For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2018 who make a CAT return and the appropriate payment through ROS, the due date is also 14 November 2018.
To qualify for the ROS extension of 14 November 2018, it is necessary to both pay and file through ROS. If 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 2018.
Additionally, for PAYE taxpayers who are required by Revenue to file a Form 12 for 2017 and who opt to use the online version, the due date is also extended to 14 November 2018.