Revenue have confirmed that for taxpayers who file their 2012 Form 11 return and make the appropriate payments on ROS (preliminary tax for 2013 and balance of income tax due for 2012), the deadline is extended to Thursday 14 November 2013.

Taxpayers, or their agents, must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension does not apply and the required date to submit both returns and payments is no later than 31 October 2013.

Certain taxpayers are mandated to pay and file on ROS under the mandatory e-Filing regime. Details of taxpayers required to file and pay electronically i.e. on ROS, is available on the Revenue website.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2013 who make a CAT return and the appropriate payment through ROS, the due date is also extended to Thursday 14 November 2013.

Chartered Accountants Ireland has clarified with Revenue that individuals who qualify for the ROS extended deadline, may also avail of the extended date of 14 November 2013 in respect of special contributions to occupational pension schemes, qualifying premiums to RACs and contributions to PRSAs.