TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Pay & File 2009

The deadline for filing the 2008 income tax return and making payment of the relevant tax due was 31 October 2009. Practitioners and taxpayers are reminded that where a taxpayer qualifies for the ROS PAY & File deadline, the due date was 16 November.

EBrief No. 68/09 reminds practitioners to ensure that; they are registered as tax agent for their client and that their client is registered for Income Tax, in advance of submitting a Form 11. During the period 12 October and 23 November, agents can file a Form 11 via ROS for a client not registered for Income Tax or not linked to them.

Agents are advised that, generally in such circumstances Notice of Assessments do not automatically issue and, it is recommended that the ROS inbox is monitored to ensure the receipt of assessments for all clients.