ROS PAY & FILE Arrangements-2006
The Revenue Commissioners issued their customary notification of arrangements for the 31 October filing date
ROS
It has been stressed again that to avail of the 16 November extension, returns must be filed AND payments made electronically.
Attachments
There is no need to submit accounts, schedules of income tax, capital allowances, rental income computations, forms P60, dividend counterfoils, claims for reliefs/credits, etc.
Taking the broader view, it's instructive to compare the Irish Revenue approach to attachments with returns with the HMRC approach (See Section 1.08).