Revenue e-Brief No. 31/2005-Revenue Filing Deadlines for 2005-Clarification

e-Brief No. 30/2005 advised that as a result of the bank holiday falling on 31 October all Income Tax Form 11 returns received by close of business on 1 November 2005 will be regarded as meeting the Pay & File 31 October deadline.

Clarification on this issue has been sought in relation to users of the Revenue On-Line Service (ROS).

Revenue wishes to confirm that ROS users will be considered to have met their Pay and File filing obligation if, by midnight on 1 November 2005, they have filed their return on ROS.

ROS users who file their returns online as outlined above, but who wish to make payments by other means, must submit these payments to the Collector-General's Office, Sarsfield House, Limerick either by close of business on 1 November or postmarked 1 November to meet their Pay & File paying obligation.

The extended deadline of 17 November applies to customers who both Pay and File through ROS.