Revenue proposed last July to extend mandatory electronic filing and payment in a further three phases from 2011 to 2013. The next phase, phase 3, was due to be rolled out in January 2011. Under phase 3 all companies, partnerships, trusts and most self assessment cases are required to file and pay electronically. Revenue has announced that in light of the feedback received on the consultation document, phase 3 will not be implemented before 1 May 2011.

We understand that the start date of phase 3 is deferred so that there is adequate notification and lead in period for those impacted. Revenue has confirmed that information on the revised implementation date, and other changes made to the scope of phase 3, will be published shortly.