Revenue have announced that the 2011 Pay and File deadline for Revenue Online Service (ROS) is Thursday 15 November 2012. This extension applies to the return filing and tax payment date for certain self-assessment income tax customers and for customers liable to Capital Acquisitions Tax (CAT).

In order to qualify for the ROS extension, taxpayers must, where due, pay their income tax balance for 2011 together with their preliminary tax payment for 2012 and file their Form 11 return through ROS.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2012 who make a CAT return and the appropriate payment through ROS, the due date is also extended to 15 November.

We have also confirmed with Revenue that the extended deadline of 15 November will also cover tax relief for pension contributions made in the current year where the individual qualifies for the extended ROS deadline.

Readers are advised that to qualify for the ROS extension of 15 November 2012, customers must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension will not apply and the deadline is 31 October 2012.

The ROS Pay and File extension of 15 November was announced in eBrief No. 18/12 at http://www.revenue.ie/en/practitioner/ebrief/2012/no-182012.html