The Revenue Online Service “ROS” filing deadline for 2014 income tax returns is Thursday 12 November. The deadline for CAT returns is also 12 November.

Taxpayers who file their 2014 form 11 return and make the appropriate payment through ROS for preliminary tax for 2015, and balance of income tax due for 2014, the due date is extended to Thursday, 12 November 2015.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2015 who make a CAT return and the appropriate payment through ROS, the due date is also extended to Thursday, 12 November 2015.

Taxpayers must both pay and file through ROS to qualify for the extended deadline; otherwise the deadline is 31 October 2015.