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

Self-Assessment Taxpayers

The extended ROS return filing and tax payment deadline for certain self-assessment income taxpayers is Thursday 13 November. This extended deadline also applies for taxpayers liable to Capital Acquisitions Tax (CAT).

Taxpayers who file their 2013 Form 11 return and make the appropriate payment through ROS for:

  • Preliminary Tax for 2014,
  • Income Tax balance due for 2013, the due date is extended to Thursday 13 November 2014.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31st August 2014 who make a CAT return and the appropriate payment through ROS, the due date is also extended to Thursday 13 November 2014.

To qualify for the extension, taxpayers 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 on or before Friday 31 October 2014.

Revenue published a Tax Briefing on the full self-assessment regime which was introduced in Finance Act 2012 and applies for the 2013 income tax year and in respect of accounting periods commencing on or after 1 January 2013. Tax Briefing Issue 03 deals with the key features of the new regime and the ROS aspects.

You will find a copy of the Tax briefing here.