EBrief 57/09 confirms that where an individual qualifies for the extended PAY & File deadline of 16 November, the deadline for making RAC and PRSA payments under sections 787(7) and 787C(3) and claiming the relief, is also extended to this date.

The extended deadline for individuals, who both pay and file through ROS, also covers Additional Voluntary Contributions made under section 774(8) or section 776(3) TCA 1997. Individuals who are required to submit Form RR1 under section 485FB and qualify for the ROS Pay & File extension may also avail of the extended 16 November deadline.

The eBrief also provides a number of ROS Pay & File tips.

EBrief 57/09 is reproduced below at 2.01.