The next major deadline for the phasing in of mandatory e-Filing is near. From 1 June all companies, trusts and partnerships must file their tax returns and make payments electronically. In addition, taxpayers who may already be filing their main tax returns electronically will have to start filing items such as Form 46G electronically. The 1 June 2011 deadline also applies to stamp duty returns and payments.

Under the electronic filing legislation, penalties can apply where a return is not filed electronically nor a payment made electronically even if the return is filed on a timely basis and the payment is also made in good time.

Further information is available from the revenue website at http://www.revenue.ie/en/online/ros/mandatory-e-filing.html.