Revenue have published an eBrief setting out some reminders for the upcoming Pay & File income tax deadline.

In eBrief No. 91/14 Revenue reminds taxpayers and practitioners registering for Revenue Online Service (ROS) to allow at least 10 working days to complete the registration process. Practitioners are also advised that they must be linked to their clients before submitting the income tax return; and it may take up to 2–3 working days for the agent/client link to be recorded on the eRegistration system.

Other tips in eBrief No. 91/14 include:

• There is an option to complete a pre-populated 2013 Form 11 return for both ROS on-line and offline.
• 2013 PAYE pay and tax deducted details and Department of Social Protection (DSP) payments are provided when a pre-populated Form 11 is selected.
• If a Form 11 return generates a refund and the taxpayer wishes to offset this refund against their Preliminary Tax or Capital Gains Tax obligations, a Statement of Net Liabilities must be completed.
• A transaction charge of 1.1% of the value of the payment applies to credit card payments via ROS.

In last month’s issue of tax.point, Chartered Accountants Ireland’s monthly tax journal, Brendan Twohig and Marie O’Shea (MK Brazil) outlined some practical tips for dealing with the Pay & File deadline.