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

Capital Acquisitions Tax Payments – Revenue Online Service (ROS) Extension

Chartered Accountants Ireland has confirmed with Revenue that the 13th November ROS Pay & File extension applies to Electronic Funds Transfer (EFT) payments where the CAT return is filed on ROS.

The Revenue Online Service (ROS) direct debit option (“RDI”) is not available where tax agents are filing their client CAT returns on ROS using their ROS Agent digicert. In such cases, the payment may be made by Electronic Funds Transfer (EFT).

The ROS Pay & File extension for certain self-assessment income taxpayers is Thursday 13 November. We reported on this extended deadline in tax.point June issue. Further details on the CAT pay and file regime are set out in Revenue’s Information Leaflet IT39.